{"id":3998,"date":"2026-06-27T14:33:59","date_gmt":"2026-06-27T07:33:59","guid":{"rendered":"https:\/\/prasetyolawoffice.com\/permenkum-49-2025-annual-reporting-en\/"},"modified":"2026-07-02T17:49:28","modified_gmt":"2026-07-02T10:49:28","slug":"permenkum-49-2025-annual-reporting-en","status":"publish","type":"post","link":"https:\/\/prasetyolawoffice.com\/id\/permenkum-49-2025-annual-reporting-en\/","title":{"rendered":"Annual Reporting Obligations and Administrative Sanctions for PT: A Review of Permenkum 49\/2025"},"content":{"rendered":"
\ud83c\uddee\ud83c\udde9 Baca artikel ini dalam Bahasa Indonesia:<\/strong> Kewajiban Pelaporan Tahunan \u2014 Permenkum 49\/2025 \u2192<\/a><\/div>\n

Client Alert \u00b7 Corporate Law \u00b7 Prasetyo Law Office \u00b7 2026<\/strong><\/p>\n

\n

Legal Basis<\/h2>\n
    \n
  • Law No. 40 of 2007 on Limited Liability Companies (UUPT)<\/li>\n
  • Minister of Law Regulation No. 49 of 2025 (Permenkum 49\/2025)
    Enacted and effective: 17 December 2025<\/strong>
    Replaces: Permenkumham 21\/2021<\/li>\n<\/ul>\n

    Overview<\/h2>\n

    On 17 December 2025, Indonesia’s corporate legal landscape underwent a significant shift with the enactment of Permenkum 49\/2025<\/strong>. This regulation tightens annual reporting obligations for all PT in Indonesia \u2014 including PT PMA \u2014 with stricter sanctions to drive compliance.<\/p>\n

    Key New Obligation: Annual Report Submission to SABH<\/h2>\n

    Article 16(1) \u2014 Permenkum 49\/2025<\/h3>\n

    The most significant change: mandatory submission of annual report approval evidence to SABH (Legal Entity Administration System)<\/strong>.<\/p>\n

    Step 1:<\/strong> Board of Directors presents Annual Report to RUPS \u2014 no later than 6 months after fiscal year end<\/strong>, following Board of Commissioners review.<\/p>\n

    Step 2:<\/strong> Evidence of RUPS approval must be submitted to SABH<\/strong>.<\/p>\n

    \n

    This is entirely new. Under Permenkumham 21\/2021, there was no obligation to report to SABH. This applies to all PT in Indonesia \u2014 including PT PMA<\/strong>.<\/p>\n<\/blockquote>\n

    Sanctions for Non-Compliance \u2014 Articles 17 & 18<\/h2>\n

    Stage 1: Written Warning<\/h3>\n

    Issued immediately<\/strong> upon deadline expiration via SABH or registered email. PT has 30 days<\/strong> to respond.<\/p>\n

    Stage 2: SABH Access Blocked<\/h3>\n

    If no response within 30 days \u2014 SABH access is blocked<\/strong>. The company cannot perform any corporate actions including:<\/p>\n

      \n
    • Amendments to Articles of Association<\/li>\n
    • Changes to Board of Directors or Commissioners<\/li>\n
    • Capital increases or reductions<\/li>\n
    • Mergers, acquisitions, or consolidations<\/li>\n
    • Company dissolution<\/li>\n<\/ul>\n

      What Changed from Permenkumham 21\/2021<\/h2>\n
      \n\n\n\n\n\n\n\n
      Aspect<\/th>\nPermenkumham 21\/2021<\/th>\nPermenkum 49\/2025<\/th>\n<\/tr>\n<\/thead>\n
      Annual Report to SABH<\/td>\nNot required<\/td>\nMandatory<\/strong><\/td>\n<\/tr>\n
      Sanction Mechanism<\/td>\nNot regulated<\/td>\nTwo-stage: warning \u2192 SABH block<\/td>\n<\/tr>\n
      Enforcement<\/td>\nPassive<\/td>\nAutomatic digital monitoring<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

      Immediate Action Checklist<\/h2>\n

      \u2713 Prepare Annual Report within 6 months of fiscal year end
      \u2713 Convene and document RUPS properly
      \u2713 Submit RUPS approval evidence to SABH before deadline
      \u2713 Verify SABH access is active and accessible<\/p>\n

      \n

      For PT PMA:<\/strong> Same obligations apply. No exemptions or extended deadlines. Sanctions are triggered automatically.<\/p>\n<\/blockquote>\n

      Conclusion<\/h2>\n

      Permenkum 49\/2025 represents a meaningful escalation in corporate compliance enforcement. The mandatory SABH reporting and automatic two-stage sanctions demand prompt attention from all PT and PT PMA operating in Indonesia.<\/p>\n

      \n

      This article is for general legal information and educational purposes only.<\/em><\/p>\n

      Prasetyo Law Office<\/strong>
      \ud83d\udccd SCBD Jakarta \u00b7 EN \u00b7 Bahasa Indonesia \u00b7 \u4e2d\u6587<\/p>","protected":false},"excerpt":{"rendered":"

      Permenkum 49\/2025 (enacted 17 December 2025) introduces mandatory SABH annual reporting and automatic two-stage sanctions for all PT in Indonesia.<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[17],"tags":[20],"class_list":["post-3998","post","type-post","status-publish","format-standard","hentry","category-client-alert","tag-hidden-archive"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false},"uagb_author_info":{"display_name":"admin 1","author_link":"https:\/\/prasetyolawoffice.com\/id\/author\/admin1\/"},"uagb_comment_info":0,"uagb_excerpt":"Permenkum 49\/2025 (enacted 17 December 2025) introduces mandatory SABH annual reporting and automatic two-stage sanctions for all PT in Indonesia.","_links":{"self":[{"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/posts\/3998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/comments?post=3998"}],"version-history":[{"count":2,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/posts\/3998\/revisions"}],"predecessor-version":[{"id":4040,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/posts\/3998\/revisions\/4040"}],"wp:attachment":[{"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/media?parent=3998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/categories?post=3998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prasetyolawoffice.com\/id\/wp-json\/wp\/v2\/tags?post=3998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}