{"id":91,"date":"2026-09-16T13:31:32","date_gmt":"2026-09-16T13:31:32","guid":{"rendered":"https:\/\/pmadoctor.id\/?p=91"},"modified":"2026-09-16T13:48:23","modified_gmt":"2026-09-16T13:48:23","slug":"your-2025-financial-statements-are-not-just-for-your-accountant","status":"publish","type":"post","link":"https:\/\/pmadoctor.id\/?p=91","title":{"rendered":"YOUR 2025 FINANCIAL STATEMENTS ARE NOT JUST FOR YOUR ACCOUNTANT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A New Annual Reporting Obligation PT PMA Owners Should Know in 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company&#8217;s financial year ended on <strong>31 December 2025<\/strong>, you may already be preparing your financial statements, tax filings, and annual corporate documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But there is another important corporate compliance matter that PT owners should not overlook:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">THE ANNUAL REPORT OF THE COMPANY<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under Indonesian company law, the Board of Directors is required to prepare an annual report and present it to the Annual General Meeting of Shareholders (<strong>RUPS<\/strong>) within a maximum of six months after the company&#8217;s financial year ends. The annual report includes the company&#8217;s financial statements and other corporate information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And from 2026, the reporting process has become more significant.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHAT HAS CHANGED?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Ministry of Law issued <strong>Minister of Law Regulation No. 49 of 2025 (Permenkum 49\/2025)<\/strong> concerning the requirements and procedures for the establishment, amendment, and dissolution of limited liability companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The regulation took effect in December 2025 and introduced a more formal mechanism for reporting the approval of the company&#8217;s annual report to the Minister through the <strong>Legal Entity Administration System (SABH)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is particularly important for PT PMA owners who may have previously treated the annual report and RUPS as purely internal corporate documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They should no longer be treated that way.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHAT DOES THIS MEAN FOR YOUR PT PMA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For a PT PMA operating with a financial year ending on <strong>31 December 2025<\/strong>, the company should generally prepare its 2025 annual report, have it reviewed by the Board of Commissioners, and submit it to the Annual RUPS within six months after the end of the financial year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That means the normal statutory deadline falls on:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">30 JUNE 2026<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">if the company&#8217;s financial year ends on 31 December 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But there is another step.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Following RUPS approval, the approval must be documented in a <strong>notarial deed<\/strong> and submitted to the Minister through a notary via <strong>SABH<\/strong> within 30 days from the date the notarial deed is signed. The filing includes the notarial deed and the annual report.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHAT IS INCLUDED IN THE ANNUAL REPORT?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The annual report is more than a simple profit-and-loss statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the applicable company-law framework, it includes financial statements consisting at least of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet \/ statement of financial position<\/li>\n\n\n\n<li>Income statement<\/li>\n\n\n\n<li>Cash flow statement<\/li>\n\n\n\n<li>Statement of changes in equity<\/li>\n\n\n\n<li>Notes to the financial statements<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The annual report also contains information concerning the company&#8217;s activities, corporate social and environmental responsibility where applicable, significant problems affecting the business, the supervisory activities of the Board of Commissioners, and information concerning the Directors and Commissioners.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">YOUR FINANCIAL STATEMENTS SHOULD BE READY<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A professional annual financial statement should normally provide a clear picture of the company&#8217;s financial position.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At minimum, the core financial statements include:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">01 \u2014 BALANCE SHEET<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Shows the company&#8217;s assets, liabilities, and equity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">02 \u2014 PROFIT &amp; LOSS STATEMENT<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Shows revenue, expenses, and the resulting profit or loss.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">03 \u2014 CASH FLOW STATEMENT<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Shows how cash moved into and out of the company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">04 \u2014 STATEMENT OF CHANGES IN EQUITY<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Shows changes in shareholders&#8217; equity during the financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">05 \u2014 NOTES TO THE FINANCIAL STATEMENTS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Provides important explanations and supporting information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These are not simply documents for an accountant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They form part of the company&#8217;s annual corporate reporting.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">RUPS IS PART OF THE PROCESS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A common misconception is:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;We already prepared our financial statements, so we are finished.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The annual report should be presented to the <strong>Annual General Meeting of Shareholders (RUPS)<\/strong> for approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The RUPS is therefore an important part of the annual corporate governance cycle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The process can be understood as:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FINANCIAL YEAR ENDS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FINANCIAL STATEMENTS PREPARED<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ANNUAL REPORT PREPARED<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>REVIEW BY COMMISSIONERS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ANNUAL RUPS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SHAREHOLDERS APPROVE ANNUAL REPORT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NOTARIAL DEED<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2193<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SUBMISSION THROUGH SABH<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the corporate compliance chain.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">IS THIS THE SAME AS YOUR TAX RETURN?<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\">No.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is extremely important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company may have already submitted its <strong>Corporate Income Tax Return (SPT Tahunan Badan)<\/strong> and still have separate corporate reporting obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The following should not automatically be treated as the same thing:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Obligation<\/th><th>Main Purpose<\/th><\/tr><\/thead><tbody><tr><td>Financial Statements<\/td><td>Report the company&#8217;s financial position and performance<\/td><\/tr><tr><td>Annual Corporate Report<\/td><td>Corporate accountability and governance<\/td><\/tr><tr><td>Annual RUPS<\/td><td>Shareholder approval and corporate accountability<\/td><\/tr><tr><td>SPT Tahunan Badan<\/td><td>Tax reporting<\/td><\/tr><tr><td>LKPM<\/td><td>Investment activity and realization reporting<\/td><\/tr><tr><td>SABH Annual Report Submission<\/td><td>Corporate legal administration<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">One filing does not automatically replace another.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHAT ABOUT LKPM?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For PT PMA, there is another important distinction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LKPM is not the same as the company&#8217;s financial statements.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">LKPM is an investment activity report submitted through the investment licensing system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BKPM has specifically reminded businesses that LKPM is a mandatory obligation and that late or inaccurate reporting can lead to warnings and potentially administrative sanctions, including NIB revocation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, PT PMA compliance should be viewed as a system of connected obligations rather than a single annual filing.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">DOES EVERY COMPANY NEED AN AUDIT?<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\">Not necessarily.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The requirement for an independent audit depends on the company and the applicable legal criteria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the Company Law framework, certain companies are required to submit their financial statements for audit, including specified categories such as publicly held companies and companies meeting certain asset or revenue thresholds, among others.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Financial statements \u2260 automatically audited financial statements.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The company should first determine whether an audit is legally required based on its circumstances.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHAT HAPPENS IF YOUR COMPANY DOES NOTHING?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The new reporting mechanism makes this issue more important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Permenkum 49\/2025 provides administrative consequences for failure to fulfill the annual-report submission requirements, including <strong>written warnings and blocking of access to SABH<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Why does SABH access matter?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because the system is used for important corporate legal administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If access is restricted, the company may face difficulties when it needs to process future corporate actions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a company may later need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Change its shareholders<\/li>\n\n\n\n<li>Change Directors or Commissioners<\/li>\n\n\n\n<li>Amend its Articles of Association<\/li>\n\n\n\n<li>Change company data<\/li>\n\n\n\n<li>Carry out other corporate actions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A compliance issue that began with an annual reporting obligation can therefore become an operational inconvenience later.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">&#8220;MY COMPANY HAS NO PROFIT. DO I STILL NEED TO REPORT?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A company should not assume that having no profit means it has no annual corporate reporting obligation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company can have:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ZERO PROFIT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LOW REVENUE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">or even<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NO SIGNIFICANT BUSINESS ACTIVITY<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">and still have corporate obligations arising from its status as a PT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The important question is not simply:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;Did the company make money?&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">The question is:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>&#8220;What corporate and regulatory obligations apply to this company?&#8221;<\/strong><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">&#8220;MY PT PMA IS DORMANT. DOES THAT MEAN NOTHING NEEDS TO BE DONE?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is another common misconception.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A dormant or minimally active company may still have:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Corporate administration<\/li>\n\n\n\n<li>Tax obligations<\/li>\n\n\n\n<li>Annual corporate reporting<\/li>\n\n\n\n<li>RUPS obligations<\/li>\n\n\n\n<li>Investment reporting obligations where applicable<\/li>\n\n\n\n<li>Licensing obligations<\/li>\n\n\n\n<li>Immigration considerations where applicable<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dormant does not automatically mean exempt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The specific obligations depend on the company&#8217;s legal and operational circumstances.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">WHY FOREIGN INVESTORS SHOULD PAY ATTENTION<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign shareholder, corporate compliance is particularly important because the company is often part of a larger investment structure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The investor may need the company for:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Investment<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Operations<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Employment<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Property or Lease Arrangements<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Licensing<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Banking<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Future Expansion<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Sale<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dividend Distribution<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exit Planning<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company with incomplete corporate records can create additional work when the investor wants to make a significant corporate transaction.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">THE 2025 FINANCIAL YEAR CHECKLIST<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your PT PMA&#8217;s financial year ended on <strong>31 December 2025<\/strong>, consider reviewing the following:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FINANCIAL STATEMENTS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 Balance sheet<br>\u2610 Profit &amp; loss statement<br>\u2610 Cash flow statement<br>\u2610 Statement of changes in equity<br>\u2610 Notes to financial statements<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CORPORATE REPORTING<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 Annual report prepared<br>\u2610 Directors&#8217; report<br>\u2610 Commissioners&#8217; review<br>\u2610 Annual RUPS<br>\u2610 Shareholders&#8217; approval<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">LEGAL DOCUMENTATION<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 RUPS documentation<br>\u2610 Notarial deed where required<br>\u2610 SABH submission<br>\u2610 Corporate records updated<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TAX<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 Corporate tax return<br>\u2610 Tax reconciliation<br>\u2610 Tax payment obligations<br>\u2610 Supporting tax documentation<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">INVESTMENT COMPLIANCE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 LKPM<br>\u2610 Investment realization records<br>\u2610 Business activity consistency<br>\u2610 Licensing consistency<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">DON&#8217;T WAIT UNTIL YOU NEED A CORPORATE CHANGE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One of the worst times to discover incomplete corporate compliance is when you urgently need to make a corporate change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to bring in a new investor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to sell shares.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to change your Director.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to expand the business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to add a new KBLI.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to open a new location.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You want to restructure the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And then you discover:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your annual reporting is incomplete.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why annual compliance should be maintained before the company needs it.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">PMADOCTOR CORPORATE HEALTH CHECK<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">Is Your PT PMA&#8217;s 2025 Reporting Complete?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PmaDoctor can help review your company&#8217;s annual corporate compliance position, including:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Financial Statements<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Annual Report<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>RUPS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Corporate Documents<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SABH Filing<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Compliance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LKPM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Licensing<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>KBLI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The objective is simple:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KNOW WHAT IS COMPLETE.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">KNOW WHAT IS MISSING.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">KNOW WHAT NEEDS TO BE FIXED.<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2026 IS THE YEAR TO CLEAN UP YOUR CORPORATE FILES<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company has been operating for several years, this is a good time to review the company&#8217;s complete corporate history.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do not only ask:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;Do we have an NIB?&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Also ask:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>&#8220;Are our corporate records, financial statements, annual reports, RUPS, licensing, tax, and investment reporting properly maintained?&#8221;<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">A healthy company is not simply a company that exists.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is a company whose <strong>legal, financial, licensing, and compliance records are properly maintained.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">THE PMADOCTOR PRINCIPLE<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">YOUR FINANCIAL STATEMENTS ARE MORE THAN NUMBERS.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">They are part of your company&#8217;s corporate record.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your annual report is part of your corporate accountability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your RUPS documents your shareholders&#8217; approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And your SABH filing forms part of the company&#8217;s legal administration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KEEP THEM ALIGNED.<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">IS YOUR PT PMA READY FOR 2026?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company has not yet reviewed its <strong>2025 financial statements, annual report, RUPS, and corporate reporting<\/strong>, now is the time to check the status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don&#8217;t wait until you need to make a corporate change.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CHECK YOUR COMPANY BEFORE THE SYSTEM CHECKS YOU.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>[ CHECK MY PMA NOW ]<\/strong><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>[ BOOK A PMA HEALTH CHECK ]<\/strong><\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">PMADOCTOR<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PMA Setup \u2022 Licensing \u2022 Compliance \u2022 PMA Health Check \u2022 Business Review<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Diagnose Before You Invest.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">Structure Before You Operate.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">Comply Before You Grow.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.pmadoctor.id\"><strong>www.pmadoctor.id<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A New Annual Reporting Obligation PT PMA Owners Should Know in 2026 If your company&#8217;s financial year ended on 31 December 2025, you may already be preparing your financial statements, tax filings, and annual corporate documents. But there is another important corporate compliance matter that PT owners should not overlook: THE ANNUAL REPORT OF THE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-91","post","type-post","status-publish","format-standard","hentry","category-legal-regulation"],"_links":{"self":[{"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/posts\/91","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=91"}],"version-history":[{"count":1,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/posts\/91\/revisions"}],"predecessor-version":[{"id":92,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=\/wp\/v2\/posts\/91\/revisions\/92"}],"wp:attachment":[{"href":"https:\/\/pmadoctor.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=91"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=91"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmadoctor.id\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=91"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}