{"id":4400,"date":"2026-09-22T23:29:08","date_gmt":"2026-09-22T16:29:08","guid":{"rendered":"https:\/\/prasetyolawoffice.com\/?p=4400"},"modified":"2026-09-22T23:36:12","modified_gmt":"2026-09-22T16:36:12","slug":"dissolution-liquidation-pt-pma-indonesia-en","status":"publish","type":"post","link":"https:\/\/prasetyolawoffice.com\/id\/dissolution-liquidation-pt-pma-indonesia-en\/","title":{"rendered":"Dissolution and Liquidation of a PT PMA: Process, Deadlines, and Parallel Obligations"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Versi Indonesia:<\/strong> <a href=\"https:\/\/prasetyolawoffice.com\/id\/pembubaran-dan-likuidasi-pt-pma\/\">Baca di sini<\/a>.<\/p>\n\n<p class=\"wp-block-paragraph\">Dissolution and liquidation of a PT PMA do not immediately extinguish the Company&rsquo;s status as a legal entity. The Company continues to exist for the purpose of liquidation until the winding-up is complete and the liquidator&rsquo;s accountability is accepted. For that reason, the cessation of operations, the resolution of the General Meeting of Shareholders, the settlement of obligations, the revocation of business licensing, and the removal of the legal entity must be managed as a series of interconnected steps.<\/p>\n\n<h2 class=\"wp-block-heading\">The grounds for dissolution and liquidation of a PT PMA<\/h2>\n\n<p class=\"wp-block-paragraph\">Article 142(1) of Law No. 40 of 2007 on Limited Liability Companies, as last amended by Law No. 6 of 2023 (the Company Law), sets out six grounds for dissolution of a Company:<\/p>\n\n<ul class=\"wp-block-list\"><li>a resolution of the General Meeting of Shareholders (GMS);<\/li><li>expiry of the term of establishment stated in the articles of association;<\/li><li>a court order;<\/li><li>revocation of bankruptcy because the bankruptcy estate is insufficient to pay the costs of the bankruptcy;<\/li><li>a state of insolvency as regulated under bankruptcy law; or<\/li><li>revocation of the business licence requiring the Company to carry out liquidation.<\/li><\/ul>\n\n<p class=\"wp-block-paragraph\">For dissolution based on a resolution of the GMS, the proposal may be submitted by the Board of Directors, the Board of Commissioners, or one or more shareholders representing at least one-tenth of all shares with voting rights, unless the articles of association provide for a smaller proportion (Article 144(1) of the Company Law).<\/p>\n\n<p class=\"wp-block-paragraph\">The first GMS is valid if at least three-quarters of the shares with voting rights are present or represented. A resolution is valid if approved by at least three-quarters of the votes cast. If the first quorum is not met, the second GMS is valid with the presence of at least two-thirds of the shares with voting rights, while the approval threshold remains three-quarters of the votes cast, unless the articles of association set a higher requirement (Article 89 of the Company Law). Because that threshold applies to the votes cast in a valid GMS, holding more than 25 percent does not always automatically confer a veto. The effect depends on attendance, voting patterns, and the provisions of the articles of association.<\/p>\n\n<h2 class=\"wp-block-heading\">The Company&rsquo;s status and the liquidator&rsquo;s authority<\/h2>\n\n<p class=\"wp-block-paragraph\">Dissolution begins on the date set out in the resolution of the GMS. From that date, every outgoing letter of the Company must include the phrase &ldquo;in liquidation&rdquo; after the Company name (Articles 143(2) and 144(3) of the Company Law).<\/p>\n\n<p class=\"wp-block-paragraph\">Dissolution must be followed by liquidation. If the GMS does not appoint a liquidator, the Board of Directors acts as liquidator (Articles 142(2) and (3) of the Company Law). The Company may only carry out legal acts necessary for the winding-up. A breach of that limit may give rise to joint and several liability for members of the Board of Directors, members of the Board of Commissioners, and the Company (Article 142(5) of the Company Law).<\/p>\n\n<p class=\"wp-block-paragraph\">Dissolution does not yet end the status as a legal entity. That status ends after the liquidation is complete and the liquidator&rsquo;s accountability is accepted by the GMS or the court, according to the basis of the appointment (Articles 143(1) and 152 of the Company Law).<\/p>\n\n<h2 class=\"wp-block-heading\">Map of the process and mandatory deadlines<\/h2>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Stage<\/th><th>Legal deadline<\/th><th>Principal action<\/th><\/tr><\/thead><tbody><tr><td>Dissolution<\/td><td>Date set by the GMS<\/td><td>Appoint the liquidator and use the Company name followed by &ldquo;in liquidation&rdquo;.<\/td><\/tr><tr><td>Initial announcement<\/td><td>No later than 30 calendar days from dissolution<\/td><td>Announce to creditors and notify the Minister.<\/td><\/tr><tr><td>Creditor claims<\/td><td>60 calendar days from the announcement<\/td><td>Receive, verify, and settle claims.<\/td><\/tr><tr><td>Distribution plan<\/td><td>Objections within 60 calendar days from the announcement<\/td><td>Announce the distribution plan and address objections.<\/td><\/tr><tr><td>Closing<\/td><td>No later than 30 calendar days after the accountability is accepted<\/td><td>Notify the Minister and announce the final result of the liquidation.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h3 class=\"wp-block-heading\">1. Announcement of dissolution and notification to the Minister<\/h3>\n\n<p class=\"wp-block-paragraph\">No later than 30 calendar days from dissolution, the liquidator must announce the dissolution to creditors through a newspaper and the State Gazette of the Republic of Indonesia, and notify the Minister for recording in the register of Companies (Article 147(1) of the Company Law). The announcement must state the grounds for dissolution, the name and address of the liquidator, the procedure for submitting claims, and the period for submitting claims.<\/p>\n\n<p class=\"wp-block-paragraph\">Creditors have 60 calendar days from the announcement to submit claims (Article 147(3) of the Company Law). Until the notification is made, the dissolution does not take effect against third parties. The liquidator and the Company may be jointly and severally liable for losses suffered by third parties as a result of that failure (Article 148 of the Company Law).<\/p>\n\n<h3 class=\"wp-block-heading\">2. Settlement of assets and liabilities<\/h3>\n\n<p class=\"wp-block-paragraph\">The liquidator records and collects the assets and debts, announces the distribution plan, pays creditors, distributes the remaining assets to shareholders, and carries out such other actions as are necessary (Article 149(1) of the Company Law). Ongoing contracts, receivables, inventory, fixed assets, security interests, bank accounts, and obligations to third parties must be mapped before any distribution is made.<\/p>\n\n<p class=\"wp-block-paragraph\">Creditors may object to the distribution plan within 60 calendar days from the announcement. If an objection is rejected, creditors may file suit within 60 calendar days from the rejection (Articles 149(3) and (4) of the Company Law). A creditor who has not submitted a claim may still resort to the court within two years of the announcement of dissolution, provided that there are still residual assets for the shareholders. The court may order a proportionate clawback of the distribution (Articles 150(2) to (5) of the Company Law).<\/p>\n\n<p class=\"wp-block-paragraph\">If the debts are estimated to exceed the assets, the liquidator must file a petition for bankruptcy, unless all creditors whose identity and address are known consent to a settlement outside bankruptcy and other regulations do not provide otherwise (Article 149(2) of the Company Law).<\/p>\n\n<h3 class=\"wp-block-heading\">3. Accountability and the end of legal entity status<\/h3>\n\n<p class=\"wp-block-paragraph\">Once the winding-up is complete, the liquidator submits an accountability to the GMS or the court. After the accountability is accepted and the liquidator obtains discharge and release, the liquidator must notify the final result to the Minister and announce it in a newspaper no later than 30 calendar days (Articles 152(1), (3), and (7) of the Company Law). The Minister then records the end of the legal entity status, removes the Company name from the register of Companies, and announces it in the State Gazette of the Republic of Indonesia.<\/p>\n\n<p class=\"wp-block-paragraph\">Ministry of Law Regulation No. 49 of 2025 treats dissolution and the end of legal entity status as a change of Company data. The documents for dissolution based on a GMS include the resolution to dissolve and evidence of the newspaper announcement. The final stage includes the liquidator&rsquo;s notification, evidence of the announcement of the final result, and the deed concerning the final accountability (Articles 8 to 15 of Ministry of Law Regulation No. 49 of 2025).<\/p>\n\n<h2 class=\"wp-block-heading\">Obligations that run in parallel<\/h2>\n\n<h3 class=\"wp-block-heading\">Employment<\/h3>\n\n<p class=\"wp-block-paragraph\">Each employment relationship must be mapped by the type of agreement. For workers under a fixed-term employment agreement, compensation is regulated in Articles 15 to 17 of Government Regulation No. 35 of 2021. For workers under an indefinite-term employment agreement, closure of the company due to losses suffered continuously or non-continuously over two years gives rise to an entitlement of 0.5 times severance pay, 1 times long-service pay, and compensation of rights. Closure not due to losses gives rise to an entitlement of 1 times severance pay, 1 times long-service pay, and compensation of rights (Article 44 of Government Regulation No. 35 of 2021). The amounts are calculated using the components in Article 40 of the same regulation.<\/p>\n\n<p class=\"wp-block-paragraph\">Notice of termination of employment must be given in writing and in a proper manner no later than 14 working days before the termination. A worker who objects may submit the objection together with the reasons no later than seven working days after receiving the notice. Disputes are first resolved through bipartite negotiation and, if no agreement is reached, through the industrial relations dispute settlement mechanism (Articles 37 to 39 of Government Regulation No. 35 of 2021).<\/p>\n\n<h3 class=\"wp-block-heading\">Taxation<\/h3>\n\n<p class=\"wp-block-paragraph\">Liquidation does not extinguish tax obligations that have already arisen. Before applying for deregistration of the Taxpayer Identification Number, the Company must settle the reporting and payments still outstanding for the relevant tax periods and years. A corporate Taxpayer that is liquidated or dissolved may apply for deregistration of the Taxpayer Identification Number with supporting documents. Deregistration is carried out on the basis of an audit, and a decision on the application is issued no later than 12 months from the receipt of a complete application (Articles 46 and 47 of Minister of Finance Regulation No. 81 of 2024, as last amended by Minister of Finance Regulation No. 1 of 2026).<\/p>\n\n<p class=\"wp-block-paragraph\">Revocation of confirmation as a Taxable Entrepreneur is a separate process. On application, revocation is carried out on the basis of an audit, and a decision is issued no later than six months from the receipt of a complete application (Articles 67 to 69 of the same regulation). Deregistration of the Taxpayer Identification Number or revocation of confirmation does not eliminate tax rights and obligations that may still be assessed later (Article 70).<\/p>\n\n<p class=\"wp-block-paragraph\">The distribution of liquidation proceeds must separate the return of paid-up capital from the portion exceeding paid-up capital. An excess payment in connection with liquidation above the amount of paid-up capital falls within the meaning of a dividend under Article 4(1)(g) of the Income Tax Law. Payment of dividends to a foreign taxpayer is in principle subject to Article 26 withholding of 20 percent of the gross amount. A tax treaty rate may be applied where the recipient qualifies as the beneficial owner and meets the applicable administrative requirements. Because the tax treatment depends on the composition of the distribution, the status of the shareholder, and the country of domicile, the calculation should be confirmed by a tax adviser before payment.<\/p>\n\n<h3 class=\"wp-block-heading\">OSS licensing and LKPM<\/h3>\n\n<p class=\"wp-block-paragraph\">Revocation of Business Licensing in the context of liquidation is submitted by the liquidator through the OSS System. Verification covers the identity of the applicant, the deed of dissolution and its recording at the Ministry of Law, and the status of the Taxpayer Identification Number. Once the revocation is issued, access rights to the OSS System are automatically cancelled one month later (Articles 349 and 353 of Minister of Investment and Downstreaming\/Head of BKPM Regulation No. 5 of 2025). Revocation does not eliminate obligations that arose before the revocation.<\/p>\n\n<p class=\"wp-block-paragraph\">The LKPM obligation applies to each business activity and location after the Business Identification Number is issued. Medium and large business actors submit the LKPM quarterly under Articles 285 and 286 of Minister of Investment\/BKPM Regulation No. 5 of 2025. The Company must therefore ensure that reporting has been fulfilled up to the period that remains relevant before OSS access is closed. The LKPM is not a substitute for the application to revoke Business Licensing.<\/p>\n\n<h3 class=\"wp-block-heading\">Contracts, assets, bank accounts, and beneficial ownership<\/h3>\n\n<p class=\"wp-block-paragraph\">Lease, financing, supply, service, and other contracts must be reviewed on the basis of their termination clauses, notification obligations, security, and termination costs. Disposal of assets must be supported by proper authority, documentation, and tax treatment. Bank accounts should remain available until the payment of creditors, workers, taxes, and the final distribution are complete. Account closing requirements follow the policy of each bank.<\/p>\n\n<p class=\"wp-block-paragraph\">Beneficial ownership data must be verified during the process. If there is a change in beneficial ownership information, the corporation must submit an update no later than three working days from the change (Article 20(2) of Presidential Regulation No. 13 of 2018). Reporting is carried out in accordance with the current mechanism under Ministry of Law Regulation No. 2 of 2025.<\/p>\n\n<h2 class=\"wp-block-heading\">Checklist before the GMS<\/h2>\n\n<ul class=\"wp-block-list\"><li>confirm the grounds for dissolution, the quorum, voting rights, and any deadlock provisions in the articles of association and the shareholders agreement;<\/li><li>prepare a list of assets, debts, creditors, security interests, contracts, disputes, and contingent liabilities;<\/li><li>map the workers by type of employment relationship, length of service, and entitlements payable;<\/li><li>reconcile tax obligations, reporting, Taxable Entrepreneur status, and the plan for distribution to shareholders;<\/li><li>review all Business Identification Numbers, Business Licensing, PB UMKU, sectoral licences, and LKPM status;<\/li><li>plan the termination of contracts, the disposal of assets, the collection of receivables, and the use of bank accounts;<\/li><li>verify shareholder data, beneficial ownership, deeds, the register of shareholders, minutes of the GMS, and the financial statements; and<\/li><li>establish the order of work of the liquidator, notary, legal adviser, tax consultant, accountant, and other parties as required.<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n<p class=\"wp-block-paragraph\">The dissolution and liquidation of a PT PMA are a series of processes, not an event that immediately ends the legal entity. The deadlines under the Company Law must run alongside the settlement of workers, taxes, licensing, LKPM, contracts, assets, bank accounts, and beneficial ownership data. There is no single time period that applies to every Company. The duration depends on the condition of the assets and liabilities, creditor objections, employment relationships, tax audits, and the readiness of documents.<\/p>\n\n<p class=\"wp-block-paragraph\">The safe sequence is to map the obligations first, take valid corporate decisions, keep the liquidator&rsquo;s authority within the limits of the winding-up, and close each track on the basis of verifiable evidence.<\/p>\n\n<h2 class=\"wp-block-heading\">Prasetyo Law Office<\/h2>\n\n<p class=\"wp-block-paragraph\">Prasetyo Law Office is a Jakarta-based law firm providing integrated legal services to clients across a range of areas, from commercial transactions to cross-sector litigation. With years of experience, we combine command of the applicable regulations with an understanding of industry dynamics and our clients&rsquo; business character. We provide comprehensive legal advice and strategic solutions to help clients minimise legal risk across every business challenge.<\/p>\n\n<p class=\"wp-block-paragraph\">Should you require further information on this issue, please contact us:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Prasetyo Law Office<\/strong><br>Infiniti Office, Indonesia Stock Exchange Building, Tower 1 Level 3 Suite 304<br>Sudirman Central Business District (SCBD)<br>Jl. Jenderal Sudirman Kav. 52-53, Jakarta Selatan<br>DKI Jakarta, 12190<br>Phone: +6221 5890 5002 (ext. 105)<br>E-mail: <a href=\"mailto:info@prasetyolawoffice.com\">info@prasetyolawoffice.com<\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Primary Sources<\/h2>\n\n<ul class=\"wp-block-list\"><li>Law No. 40 of 2007 on Limited Liability Companies, as last amended by Law No. 6 of 2023, in particular Article 89 and Articles 142 to 152.<\/li><li>Ministry of Law Regulation No. 49 of 2025 on the Procedures for Submitting Applications for Legal Entity Ratification and Approval of Amendments to the Articles of Association, and for Notifying Amendments to the Articles of Association and Changes of Company Data, in particular Articles 8 to 15.<\/li><li>Government Regulation No. 35 of 2021, in particular Articles 15 to 17 and Articles 37 to 44.<\/li><li>The Income Tax Law as amended, in particular Article 4(1)(g) and Article 26(1)(a); and Minister of Finance Regulation No. 81 of 2024 as last amended by Minister of Finance Regulation No. 1 of 2026, in particular Articles 46 to 48 and Articles 67 to 70.<\/li><li>Government Regulation No. 28 of 2025 and Minister of Investment and Downstreaming\/Head of BKPM Regulation No. 5 of 2025, in particular Articles 285, 286, and 349 to 353.<\/li><li>Presidential Regulation No. 13 of 2018, in particular Article 20, and Ministry of Law Regulation No. 2 of 2025 on the verification and supervision of corporate beneficial owners.<\/li><\/ul>\n\n<p class=\"wp-block-paragraph\"><em>Disclaimer: This publication is provided for general information and educational purposes based on the regulations and materials available as at 22 September 2026. It does not constitute legal advice or a formal legal opinion and should not be relied upon as the sole basis for any reporting, licensing, transaction, or dispute. Indonesian regulations, the functioning of the OSS System, and administrative practice may change. Advice tailored to the specific facts, together with verification of current requirements, should be obtained before taking any action. Receipt or use of this publication does not create an attorney-client relationship.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>A practical guide to the dissolution and liquidation of a PT PMA, from the GMS resolution and creditor notice to employment, tax, OSS, LKPM, and the end of legal entity status.<\/p>","protected":false},"author":5,"featured_media":4407,"comment_status":"closed","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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