For companies operating in Indonesia, an annual report forms part of a company’s ongoing corporate compliance, providing an official record of its financial position, business activities and governance.
In 2026, the timing matters more than usual. Since 1 June 2026, Indonesian limited liability companies (Perseroan Terbatas or PT) have been able to submit their Annual Company Report (Laporan Tahunan Perseroan or LTP) electronically through the Legal Entity Administration System (Sistem Administrasi Badan Hukum or SABH), managed by the Directorate General of General Legal Administration (Ditjen AHU).
With administrative sanctions scheduled to begin in November 2026, companies should use October as a practical window to complete their filing, review their records and resolve potential discrepancies before the process becomes more urgent.
What Is an Annual Company Report in Indonesia?
An Annual Company Report, or LTP, is a mandatory report for Indonesian capital-based limited liability companies. Its legal framework includes the Indonesian Company Law, as amended by the Job Creation framework, together with Minister of Law Regulation No. 49 of 2025 (Permenkum 49/2025).
The report provides a formal account of the company’s activities during the preceding financial year. It goes beyond financial reporting, covering corporate activities, social and environmental responsibility, governance and the responsibilities of directors and commissioners.
For companies with foreign shareholders, directors or commissioners, maintaining accurate corporate information is particularly important because the annual report forms part of the wider corporate administration record.
What Must Be Included in an Indonesia Annual Report?
Under Article 16(6) of Permenkum 49/2025, the annual report must contain, at minimum:
| Required information | What it covers |
| Financial statements | Balance sheet, profit and loss statement, cash flow statement, changes in equity and notes to the financial statements |
| Company activities | Information concerning the company’s business activities |
| Social and environmental responsibility | Implementation of the company’s social and environmental responsibilities |
| Business problems | Issues arising during the financial year that affected business activities |
| Commissioners’ supervision | Report on supervisory duties carried out by the board of commissioners |
| Directors and commissioners | Names of current directors and commissioners |
| Remuneration | Salaries, fees and allowances of directors and commissioners |
This means preparing the LTP can require information from several parts of the business. Finance may hold the financial statements, while management and corporate administration teams may need to provide information on business activities, management and corporate matters.
Starting early gives companies more time to bring these records together and address inconsistencies.
When Does a PT Need to Submit Its Annual Report?
The process begins with the Annual General Meeting of Shareholders (RUPS).
The directors must submit the annual report to the RUPS after it has been reviewed by the board of commissioners, no later than six months after the end of the financial year. Once approved, the approval is recorded in a notarial deed. That deed must then be submitted to the Minister of Law through a notary within 30 days of signing.
The company then submits the annual report electronically through SABH together with the required supporting documents.
The important point is that SABH submission is the final stage of a process involving preparation, review, shareholder approval and notarial documentation. Waiting until the last moment can therefore leave little room to resolve administrative issues.
Why Companies Should Complete Their Annual Report Before November 2026
The immediate issue for companies in 2026 is the introduction of administrative sanctions from November 2026. Annual report submissions have been available through SABH since 1 June, and the current submission process does not carry a PNBP charge.
But the consequences of delaying compliance can extend beyond the report itself.
During substantive verification of certain corporate changes, authorities may check whether the company has submitted its annual report. This can become relevant when a company is processing:
- Changes to directors or commissioners;
- Share transfers; or
- Changes to shareholder names.
For companies planning restructuring, investment changes or management updates towards the end of 2026, completing the annual report earlier can help avoid an outstanding filing becoming an additional administrative obstacle.
What Happens If a Company Does Not Submit Its Annual Report?
Companies that fail to meet the applicable annual reporting requirements may face administrative sanctions.
The process can begin with a written warning delivered through SABH and/or electronic mail. If the company does not fulfil its obligation within 30 days of the warning notification, access to SABH may subsequently be blocked.
For businesses that depend on SABH to process corporate changes, losing system access can have practical consequences. A routine change to shareholders, directors or commissioners could become more complicated if the company’s annual reporting remains outstanding.
How Can a Consultant Help Reduce Annual Report Revisions?
The objective should not simply be to submit an annual report, but to submit one with information that is complete, consistent and properly supported.
This is where professional corporate compliance assistance can be useful. Lets Move Indonesia can help businesses review their corporate information before submission and identify discrepancies that could otherwise lead to revisions or delays.
The review can cover:
- Company information and corporate documents;
- Directors and commissioners;
- Shareholder records;
- Financial and business activity information;
- Supporting documentation;
- Notarial requirements; and
- SABH submission requirements.
For companies that have changed directors, commissioners or shareholders during the year, a pre-submission review can be particularly useful.
Why 31 October 2026 Should Be Your Internal Deadline
Although 31 October 2026 is not a replacement for the statutory reporting deadline, companies can use it as a practical internal target.
Completing the LTP by the end of October creates a buffer before administrative sanctions begin in November. It also leaves time to identify missing documents, reconcile corporate information and address notarial or administrative matters.
In other words, the real risk is not simply filing late. It is discovering a problem when there is no longer enough time to correct it comfortably.
Lets Move Indonesia Annual Report Service
For companies with annual revenue below IDR 50 billion, Lets Move Indonesia provides an Annual Report service designed to assist with the administrative process.
Our service includes:
- Preparation and drafting of Annual General Meeting of Shareholders (AGMS/RUPS Tahunan) documents and shareholders’ resolutions;
- Compilation and review of supporting documents required for the annual report submission;
- Submission of the company’s Annual Report through the Ministry of Law and Human Rights’ AHU system via an authorised notary; and
- Free online consultation.
The service does not include preparation of annual financial statements, accounting records, tax reporting, audit services or rectification of outstanding corporate or tax compliance matters. Where these services are required, they can be handled under a separate engagement.
Submit Your Annual Report Before November
For Indonesian companies, the 2026 reporting cycle comes with a clear practical message: do not wait for November to become the deadline that forces action.
Preparing your annual report early gives your company time to review its records, resolve inconsistencies and complete the SABH submission before administrative sanctions become an immediate concern.
Lets Move Indonesia can assist companies with the preparation, documentation and submission process, helping businesses work towards a timely filing with fewer avoidable revisions. If your PT has not yet submitted its Annual Company Report, October is the time to start.
