Frequently Asked Questions: #dormantcompany

A dormant Indonesian company — established, not yet (or no longer) trading — still has a compliance heartbeat. Zero activity means zero-value filings, not zero filings:

• Monthly and annual tax returns continue: nil returns must still be lodged on the normal deadlines, and unfiled nil returns accrue penalties like any others
• LKPM (for a PMA): the quarterly investment activity report continues, reporting zero activity
• Corporate housekeeping: the registered address must remain valid, officeholders current, and the company’s data in OSS and the Ministry of Law registry accurate

Okusi offers a dedicated zero-activity package for exactly this state — ACC.ACCZERO (_ACC.ACCZERO/year) — covering the nil tax reporting cycle without the cost of a full commercial accounting engagement. Note that clients using Okusi’s company domicile service must hold an appropriate accounting package as a condition of that service.

When dormancy stops making sense: the annual carrying cost (compliance package, registered address, any officeholder services) is modest but perpetual. A company with no realistic prospect of activation is usually better liquidated — a one-time cost that ends the obligations — than kept on life support indefinitely. Our rule of thumb: if you cannot name the year in which the company will trade, price the liquidation.

The worst option is neglect. An abandoned company accumulates filing penalties, its officers remain answerable for it, and the unresolved record complicates future Indonesian ventures and visas.

See also: Does a dormant PMA company still need to file tax reports? and the guide Closing a company in Indonesia.

#taxReporting   #dormantCompany   #regulatoryCompliance   #taxObligations