Closing a PT PMA: dissolution, liquidation and the alternatives

This page is for a foreigner who owns shares in a PT or PT PMA and expects to stop the business or leave Indonesia. It states what the written law says, with the article, and says where the law is silent or where two texts do not fit together. It is general information, not legal advice. It does not say whether to close, sell or keep a company, and it names no notary, liquidator, consultant or company.

We used the texts in force on 6 October 2026: UU 40/2007 on limited liability companies, whose articles 142 to 152 (dissolution, liquidation and the end of the legal entity) were not changed by UU 6/2023 (its Pasal 109 changes only articles 1, 7, 32 and 153 and adds articles 153A to 153J); Permenkum 49/2025 on founding, changing and dissolving a PT, in force since 17 December 2025; PP 28/2025 on risk-based business licensing, in force since 5 June 2025, and Permeninves/BKPM 5/2025, the Minister of Investment's guideline for the OSS system, in force since 2 October 2025; for tax, UU 6/1983 (the KUP law) as amended by UU 7/2021 and UU 6/2023, UU 7/1983 on income tax as amended by UU 7/2021, and PMK 81/2024 on tax administration, whose four amendments (PMK 11/2025, 53/2025, 54/2025 and 1/2026) do not touch the articles used here; UU 13/2003 on manpower as amended by UU 6/2023, with the Constitutional Court decision 168/PUU-XXI/2023; Perpres 13/2018 on the beneficial owner of a corporation (Pasal 22) and UU 7/1981 on the employer's labour report (Pasal 8); and PP 18/2021 for land rights. The status pages of peraturan.bpk.go.id show these texts as in force.

Some subjects have their own pages and are linked, not repeated: setting up a PT PMA, its reports and its changes of data (the page on setting up a PT PMA); selling the shares or the land right of a company (the page on selling and leaving); dismissing staff and the amounts of severance (the page on employing staff in Bali); a company's tax dates (the page on tax deadlines); work permits (the page on working legally in Indonesia); the tax of a person who leaves (the page on taxes when leaving); and the exit permit of a foreigner (the page on the exit permit). Criminal penalties are not stated here: UU 1/2026 adjusted the criminal fines of older laws, and the only sanctions given are the administrative ones that the texts name. Bankruptcy (pailit) and the suspension of payments (PKPU) are a separate court route and are only pointed to.

A PT is dissolved on one of six grounds: a decision of the shareholders' meeting (RUPS); the end of the period of existence set in the articles; a court order; the revocation of a bankruptcy because the assets do not cover its cost; a bankruptcy that has reached insolvency; or the revocation of the company's business licence where a law then obliges the company to liquidate (UU 40/2007 Pasal 142(1)). The elucidation of the last ground says it means a rule that does not let the company do other business after its licence is revoked, for example a banking or insurance licence (Penjelasan Pasal 142(1) huruf f).

Every dissolution on these grounds must be followed by liquidation, by a liquidator or, where the company is dissolved because a bankruptcy estate is insolvent (ground (e)), by a curator (kurator) (Pasal 142(2)(a) and its elucidation). The elucidation names one exception: a dissolution through a merger or consolidation needs no liquidation (Penjelasan Pasal 142(2)). This page follows the dissolution by decision of the shareholders; the end of the period and the court route are in the next section, and bankruptcy is only pointed to.

The company stays a legal entity until the liquidation is finished and the liquidator's account has been accepted by the shareholders' meeting or by the court (Pasal 143(1)). From the moment of dissolution every outgoing letter of the company must carry the words "dalam likuidasi" (in liquidation) after its name (Pasal 143(2)). The company may not do legal acts, except those needed to settle its affairs for the liquidation (Pasal 142(2)(b)); if that is broken, the directors, the commissioners and the company answer jointly (Pasal 142(5)).

A PT that meets the criteria of a micro or small business has its own, shorter route: the shareholders' meeting records the dissolution in a statement that is notified electronically to the Minister (UU 40/2007 Pasal 153G, inserted by UU 6/2023). A PT PMA is a large business (Permeninves/BKPM 5/2025 Pasal 26(1), as the page on setting up a PT PMA explains), so we read that route as closed to it; the texts do not say so in terms.

Who proposes. The directors, the board of commissioners, or one or more shareholders who together hold at least one tenth of all shares with voting rights may put a proposal to dissolve to the shareholders' meeting (UU 40/2007 Pasal 144(1)).

How it is decided. A decision to dissolve is valid if it is taken in line with Pasal 87(1) and Pasal 89 (Pasal 144(2)). Under Pasal 89(1) the meeting may be held if at least three quarters of all shares with voting rights are present or represented, and the decision is valid if at least three quarters of the votes cast approve, unless the articles set a higher quorum or voting requirement. If the quorum is not reached a second meeting may be held; it may decide if at least two thirds of the shares with voting rights are present or represented, and the decision still needs at least three quarters of the votes cast (Pasal 89(2) and (3)). The elucidation adds that higher figures in the articles for the second meeting may not go above those of the first (Penjelasan Pasal 89(3)). Shareholders may also decide outside a meeting, but only if all shareholders with voting rights approve in writing by signing the proposal (Pasal 91). The dissolution starts from the moment the resolution sets (Pasal 144(3)).

The liquidator. The meeting may name the liquidator in the resolution. If it names none, the directors act as liquidator (Pasal 142(3)). The rules on appointing, suspending and dismissing directors and on their powers, duties, liability and supervision apply to a liquidator by analogy (Pasal 142(6)). The elucidation says that naming a liquidator does not dismiss the directors and the commissioners, unless the meeting does so, and that the board of commissioners suspends and supervises the liquidator as the articles provide (Penjelasan Pasal 142(6)). If a liquidator cannot do his duties, the head of the district court may, on the request of an interested party or of the prosecutor, appoint a new liquidator and dismiss the old one, after hearing him (Pasal 151).

Two other routes. If the period of existence in the articles ends, the company is dissolved by law, the directors may not take new legal acts in its name, and the meeting must name a liquidator no later than 30 days after the period ends (Pasal 145). The district court may dissolve a company on the application of the prosecutor (the company breaches the public interest or the law), of an interested party (a defect in the deed of establishment) or of a shareholder, director or commissioner (the company cannot continue); the court's order also names the liquidator (Pasal 146(1) and (2)). The elucidation gives as examples of a company that cannot continue: no business activity for three years or more, shown by a notice to the tax office; most shareholders' addresses unknown even after a summons by newspaper, so that no meeting can be held; a shareholding so split that no valid decision can be taken, for example two camps of 50 percent each; and assets so reduced that the business cannot go on (Penjelasan Pasal 146(1) huruf c).

Who files. The application is made to the Minister of Law through the Director General of General Legal Administration (Permenkum 49/2025 Pasal 1 angka 9 and Pasal 3(1)). For a capital-partnership PT such as a PT PMA the applicant is, among others, the liquidator of the dissolved company (or the curator of a bankrupt one), who gives a power of attorney to a notary (Pasal 3(2)(a)). A state fee is charged (Pasal 4); we do not copy it. The AHU's own guide, last changed on 22 October 2021 and so earlier than this regulation, says the dissolution is filed by a notary in the AHU system, under the menu for limited liability companies: choose the ground, order and pay a voucher, enter the company's last decision number and last notary, tick the main requirements, enter the data, upload the deed and confirm the application.

What it is in law. Dissolution and the end of legal-entity status are two of the "data changes" of a PT, and a change of data is notified to the Minister (Pasal 8(2) and (5)(d) and (e)). It is decided by the shareholders' meeting or by a binding decision of the shareholders outside it, and it is set out in a notarial deed in Indonesian (Pasal 9(1) and (2)). Pasal 12(1)(d) lists the papers the notary keeps for a dissolution on each ground. For a decision of the meeting or the end of the period: the deed of the meeting, the deed of a decision outside the meeting or another document that approves the dissolution, and proof of the newspaper announcement. For a court order: the liquidator's deed with a copy of the order. For the revocation of a business licence: the directors' deed with a copy of the revocation letter. For the two bankruptcy grounds: the liquidator's or curator's deed with a copy of the court decision.

For every ground the notary also keeps the balance sheet and profit and loss account of the year for a company that must be audited, a copy of the tax number with the report that the annual tax return was received, and the beneficial owner papers (Pasal 12(1)(h) to (j)). The tax-return paper is not asked of a company that changes its data less than one year after its tax number was issued (Pasal 12(2)). The papers for a dissolution and for the end of legal-entity status must also be sent to the Minister (Pasal 12(3)).

The check. The Ministry checks the form against the deed, the minutes and the last data in the system within 14 working days of receipt (Pasal 13(3)). If the form does not match or papers are missing, it goes back to the notary, who has 7 days to put it right, otherwise it is refused; the notary may then apply again (Pasal 14). When the application is complete, the Minister issues a decision letter or a letter of receipt of the notification, which the notary prints (Pasal 15). In this regulation "day" (Hari) means a calendar day (Pasal 1 angka 10); the 14 days of the check are working days.

What binds third parties. Until the liquidator has given the notices in the next section, the dissolution does not bind third parties (UU 40/2007 Pasal 148(1)), and a liquidator who neglects them answers jointly with the company for the loss of third parties (Pasal 148(2)).

What the liquidator must do within 30 days. No later than 30 days from the date of dissolution, the liquidator must tell all creditors of the dissolution by announcing it in a newspaper (Surat Kabar) and in the Berita Negara of the Republic of Indonesia, and must notify the Minister so that the register shows the company as in liquidation (UU 40/2007 Pasal 147(1)). The elucidation counts the 30 days from the date of the dissolution by the shareholders' meeting, or from the date the court's order became final (Penjelasan Pasal 147(1)).

What the notice says. It states the dissolution and its legal basis, the name and address of the liquidator, how claims are filed and the period for filing them (Pasal 147(2)). The period is 60 days from the date of the announcement (Pasal 147(3)); the elucidation counts it from the last announcement, for example from the Berita Negara notice if it comes after the newspaper (Penjelasan Pasal 147(3)).

The notice to the Minister must come with proof of the legal basis of the dissolution and proof of the newspaper notice to creditors (Pasal 147(4)). The Ministry's regulation asks, for a dissolution by decision of the meeting, for proof of the announcement in a newspaper (Permenkum 49/2025 Pasal 12(1)(d)(1)); it does not mention the Berita Negara notice. The texts above do not say how the Berita Negara notice is made or who makes it. The official list of Berita Negara notices of legal entities (beritanegara.co.id) shows notices of dissolution under titles such as "Pembubaran", "Pembubaran Perseroan Terbatas - Tahap 2" and "Pengumuman Hasil Akhir Pembubaran dan Likuidasi"; we found no regulation that defines those stages. The page on checking a developer shows how to search that list.

What the liquidator does. His duties cover: recording and collecting the company's assets and debts; announcing in a newspaper and in the Berita Negara the plan to distribute the assets left after the liquidation, including the amount of the debts and the plan to pay them; paying the creditors; paying what is left to the shareholders; and other acts needed to settle the assets (UU 40/2007 Pasal 149(1) and its elucidation). Creditors may object to the plan no later than 60 days from the announcement, and if the liquidator rejects an objection they may sue in the district court no later than 60 days from the rejection (Pasal 149(3) and (4)).

Claims. A creditor who filed a claim in time and had it rejected may sue in the district court no later than 60 days from the rejection (Pasal 150(1)). A creditor who has not filed may do so through the district court within two years from the announcement of the dissolution, but only if there are assets left for the shareholders (Pasal 150(2) and (3)).

After a distribution. If the remainder has already been paid to the shareholders and a claim then succeeds, the district court orders the liquidator to take back what was paid, and the shareholders must return it in proportion to what each received against the amount of the claims (Pasal 150(4) and (5)). A shareholder who has received a distribution can therefore be asked to return it. The two years run from the announcement of the dissolution, not from the payment.

If the debts are larger than the assets. If the liquidator estimates that the company's debts exceed its assets, he must apply for the bankruptcy of the company, unless a law says otherwise and all creditors whose identity and address are known agree that the settlement is made outside bankruptcy (Pasal 149(2)). Bankruptcy (pailit) and the suspension of payments (PKPU) are a separate court route under their own law, before the commercial court; the elucidation says that a dissolved company can still be declared bankrupt and that the liquidator is then replaced by a curator (Penjelasan Pasal 143(1)). This page does not go further; the page on checking a developer shows where the court registers are searched.

Staff. If a company is declared bankrupt or is liquidated under the law, the wages and other rights that workers have not yet received are debts to be paid first. Wages are paid before all creditors; the other rights are paid before all creditors except those who hold security rights over assets (UU 13/2003 Pasal 95(1) to (3), as amended by UU 6/2023 Pasal 81 angka 36). The elucidation of Pasal 95(2) says that wages come before every kind of creditor, including secured creditors (kreditur separatis, the holders of security rights over assets), state claims, the auction office and public bodies set up by the government (Penjelasan Pasal 81 angka 36, on Pasal 95(2)). The Constitutional Court has read the third paragraph so that the other rights also come before preferred creditors (kreditur preferen), except holders of security rights (decision 168/PUU-XXI/2023, ruling number 17). The grounds for ending a job, the notice and the amounts of severance are on the page on employing staff in Bali and are not repeated here.

The remainder. What is left after the creditors is paid to the shareholders (Pasal 149(1)(d)). The tax on what a shareholder receives is touched on in the tax section below and, for a person who leaves, on the page on taxes when leaving. How a payment in rupiah is converted and sent abroad is on the page on selling and leaving, section Taking the money out of Indonesia.

The liquidator is responsible to the body that appointed him: the shareholders' meeting or, if the court named him, the court (UU 40/2007 Pasal 152(1)). The elucidation says this means he must give a report on the liquidation he carried out (Penjelasan Pasal 152(1)). A curator is responsible to the supervising judge (Pasal 152(2)).

After the meeting has given the liquidator full settlement and release (pelunasan dan pembebasan), or the court has accepted his account, the liquidator must notify the Minister and announce the final result of the liquidation in a newspaper (Pasal 152(3)). Both must be done no later than 30 days from the date the meeting, the court or the supervising judge accepted the account (Pasal 152(7)).

The Minister then records the end of the legal-entity status of the company and deletes its name from the register (Pasal 152(5)), and announces the end of the status in the Berita Negara (Pasal 152(8)). Permenkum 49/2025 treats this as the second data change: the notary keeps the liquidator's written notice on the final account, the newspaper announcement of the release and the deed on the account, and sends them also to the Minister (Pasal 8(5)(e) and 12(1)(e)(1) and (3)). Until then the company is still a legal entity (Pasal 143(1)).

Beneficial owner papers. When a corporation is dissolved, the liquidator must keep the documents on its beneficial owner for at least 5 years from the dissolution (Perpres 13/2018 Pasal 22(2)).

Dissolution is a ground for revoking the licences. Under PP 28/2025 the basic requirements, the business licence (PB) and the supporting licences (PB UMKU) are revoked, among other grounds, on the application of the business actor or on an application to dissolve the business entity; both applications are filed by the actor through OSS, and the OSS agency issues the decision (Pasal 256(1), (2) and (6)). The Minister's guideline gives the same grounds in its own words: the actor no longer carries on business, or the actor dissolves (liquidates) (Permeninves/BKPM 5/2025 Pasal 349(2)(a) and (b)); for both, the application is filed by the business actor (Pasal 349(3) and (4)).

If the actor does not mean to do business in Indonesia. If it revokes all the PBs it holds and does not mean to do business in Indonesia, it must dissolve (liquidate) the business entity (Pasal 351(6)). An actor with more than one activity that still wants to do business may instead revoke the PB of one activity, with a statement, and OSS then updates the NIB (Pasal 351(1) and (2), 352(5)); that is not a closing and is not covered here.

The application on the ground of dissolution. The liquidator (or the curator) files it in OSS with the access of the company that is being liquidated (Pasal 353(2)). OSS first validates the identity of the liquidator, the notarial deed of dissolution together with the record of the dissolution in the law ministry's system, and the NPWP with the confirmation of the company's tax status from the finance ministry's system (Pasal 353(1)). If OSS cannot yet validate the deed and the record, the liquidator uploads the deed (Pasal 353(3)). The authority verifies the application at the latest 5 working days from filing (Pasal 353(5); in this regulation a day is a working day, Pasal 1 angka 72). If it does not match, the applicant has two corrections of 3 days each; if they are not made or still fail, OSS sends a notice of refusal, and the actor may apply again (Pasal 353(9) to (11)). When the verification matches, the revocation is issued through OSS and OSS notifies the ministries, the regional governments and the actor (Pasal 353(7) and (8)). OSS cancels the access right one month after the revocation is issued (Pasal 353(12)).

What the decision says. The Minister's format for the revocation of the NIB says that the NIB, with the activities listed in its annex, is revoked and declared no longer valid. From then on the business actor must settle all its obligations under the risk-based licensing, settle the matters of any import facility still owed on machines or equipment, settle labour matters under the law, and settle the matters linked with the liquidation or revocation of the NIB (Permeninves/BKPM 5/2025 Lampiran XXXII, the format of the revocation of the NIB).

What the investor owes. An investor is responsible for bearing and settling all obligations and losses if it stops, leaves or abandons its business unilaterally as the law provides (UU 25/2007 Pasal 16 huruf b). The duty to report on investment (LKPM) and its sanctions are on the page on setting up a PT PMA. We found no text that says whether the LKPM must still be filed for a company in liquidation or whether a last report is asked: the validation list for a revocation on dissolution (Pasal 353(1)) does not name it, while the list for an actor that gives up one of several activities does ask for the last approved LKPM (Pasal 352(1)(b)).

Who acts. For tax, a company in dissolution is represented by the person or body charged with the settlement, and a company in liquidation by the liquidator (UU 6/1983 Pasal 32(1)(c) and (d), as amended by UU 7/2021; PMK 81/2024 Pasal 10(3)). The representative answers personally and/or jointly for the tax owed, unless he can prove to the Director General of Taxes that in his position it was truly impossible to charge him with it (UU 6/1983 Pasal 32(2)).

Deleting the NPWP. The head of the tax office may delete the NPWP of a company, on the company's application or on his own, when it no longer meets the subjective or objective conditions; one case is that the company has been liquidated or dissolved because the business stopped or merged (PMK 81/2024 Pasal 46(1) and (2)(a); UU 6/1983 Pasal 2(6)(b), as amended by UU 7/2021). The application is made as the rules on exercising tax rights and duties require, and attaches a document showing that the company has been liquidated or dissolved (Pasal 47(1) and (2)(a)). The tax office examines the company before it decides, and decides within 12 months of the complete application; if it has not decided by then, the application counts as granted and the office must issue the decision within one month after the 12 months (Pasal 47(3) to (5); UU 6/1983 Pasal 2(7)). The number is deleted only if the company has no tax debt; no tax audit, preliminary-evidence examination, investigation or prosecution is under way; no mutual agreement procedure or transfer pricing agreement is in progress; and no correction, objection, appeal or similar remedy is pending (Pasal 49).

How it is applied for. The tax office's manual of September 2024 for the Coretax deletion module shows the path: in Coretax, Portal Saya, then Penghapusan & Pencabutan; choose the deletion of the NPWP; enter the number and date of the dissolution decision; choose the reason (one of the choices is that the company is liquidated or dissolved because the business stops); upload the supporting documents; tick the statement and send; the system gives a receipt. The manual says its information may change with the rules and the application.

The PKP status. A company that is a taxable entrepreneur (PKP) applies for the revocation at the tax office where it was confirmed, with a document showing that it no longer meets Pasal 60(1), the rule that makes an entrepreneur who delivers or exports under the VAT law report the business for confirmation. The office examines it and decides within 6 months; after that the application counts as granted and the decision must follow within one month (PMK 81/2024 Pasal 67, 68 and 60(1); UU 6/1983 Pasal 2(8) and (9)). The office may also revoke the status on its own, among other cases for a PKP that has the inactive taxpayer status (Pasal 69(1) and (3)(a)).

Deletion does not end tax duties. The deletion of the NPWP and the revocation of the PKP status are for tax administration and do not remove the taxpayer's tax rights and duties (PMK 81/2024 Pasal 70(6)). The Director General may issue tax assessments for periods before or after the deletion if data later show duties that were not met (Pasal 70(3)).

Returns. We found no text that sets the last annual return of a company in liquidation or says whether its tax year is split. The regulation lists an annual income tax return "for a part of a tax year" (Bagian Tahun Pajak, a part of the period of one tax year) (PMK 81/2024 Pasal 1 angka 80 and Pasal 162(1)(b)) and gives a company at most four months from the end of the tax year, or of the part, to file it (Pasal 169(2) and 170(2)); the page on tax deadlines has the calendar of the ordinary returns. A company that no longer does business but is not yet dissolved is not fined for a late return (Pasal 179(3)(e)); the text lifts the fine and does not say that the return is not due.

Tax on the liquidation. The income tax law counts as income the gain from selling or transferring assets, among them the gain from liquidation, merger and takeover (UU 7/1983 Pasal 4(1) huruf d angka 3, as restated by UU 7/2021). Its elucidation says that when a company is liquidated, the gain from selling assets, meaning the difference between the market selling price and the remaining book value, is subject to tax, and it lists among dividends a repayment on liquidation that exceeds the paid-up capital (Penjelasan Pasal 4(1) huruf d and g). We give no rate: rates, value added tax on assets left at closing and the tax of a foreign shareholder on what he receives are for a tax adviser and, in part, the page on taxes when leaving.

Indonesian staff. Ending the jobs of employees is a termination of employment (PHK) under the manpower law. The page on employing staff in Bali sets out the grounds the law lists, among them closure of the company, the notice, who decides if a worker refuses, and the severance table; none of that is repeated here. What this page adds is the order of payment in a liquidation (section The liquidation). An employer must also report in writing to the Minister of Manpower at least 30 days before it moves, stops or dissolves the business (UU 7/1981 Pasal 8(1)); the page on employing staff in Bali explains this labour report.

Foreign workers. The employer's report when a foreign worker's contract ends or ends early, and the duty to send the foreigner home, are on the page on working legally in Indonesia.

Permits tied to the company. A stay permit ends when its period runs out, when the holder returns home and does not mean to come back, when it is cancelled and on the other grounds of Permenkumham 22/2023 Pasal 143(1), as amended by Permenkumham 11/2024; the dissolution of a sponsor is not among them. The immigration authorities may also cancel a limited stay permit when the holder no longer meets the qualification for which it was given (Pasal 140(2) huruf c). We found no text that says what happens to the permit of a foreigner whose sponsor, or whose own company, has been dissolved, or whether an investor permit that rests on shares in the company survives its liquidation. Ask the immigration office in writing. The pages on visas and stay and on KITAS and KITAP explain the permits, and the page on the exit permit explains how a holder ends a permit and leaves.

A PT PMA that owns a villa or a plot holds an HGB or a Hak Pakai in its own name. In a liquidation that right is one of the company's assets, which the liquidator must record and collect (UU 40/2007 Pasal 149(1)(a)). PP 18/2021 lists the grounds on which an HGB ends (Pasal 46) and on which a Hak Pakai ends (Pasal 61). The dissolution, liquidation or bankruptcy of the holder is not among them, and those words do not appear anywhere in the regulation.

Who may hold it. An HGB is given to Indonesian citizens and to legal entities established under Indonesian law and domiciled in Indonesia (Pasal 34). A holder that no longer meets that condition must release the HGB or transfer it to a party that meets it within one year, otherwise the right ends by law (Pasal 35(1) and (2)); the right also ends when the holder no longer meets the conditions of a subject of the right (Pasal 46 huruf j, and Pasal 61 huruf j for a Hak Pakai). The texts do not say whether a company in liquidation, or one removed from the register, still meets Pasal 34. A foreigner in his own name is not a holder who qualifies for an HGB. We read these texts to mean that the right is to be sold or transferred to a qualifying holder before the company disappears, and not handed over to a foreign shareholder; the texts do not say so in terms.

How a sale works. The sale of an HGB by a company, the approval the shareholders' meeting may need, the seller's tax and the buyer's duty, the mortgage and its roya, and the consent of the holder of a Hak Pengelolaan or of the owner of the Hak Milik are on the page on selling and leaving (sections A PT PMA: selling its HGB or selling its shares, Whose consent to check, and Before the sale: clearing a Hak Tanggungan (roya)). A lease right for building is on the page on leasing.

Merger, consolidation and split of a PT; the micro and small PT with a single founder; a branch, a representative office and other forms of foreign business; bankruptcy and suspension of payments; the fees of the notary, the Ministry and OSS, and the liquidator's pay; the company's accounts and the liquidator's account in detail; the company's bank account, leases, electricity, water and internet; the staff's social security registrations; customs and import records; value added tax on the assets left at closing; the tax of a shareholder on what he receives, and any tax treaty; the sale of shares and of the land right (the page on selling and leaving); the work permit and the exit permit of a foreigner; the amounts of severance; and criminal penalties.

Which ground do we use, and what do the articles of association say about the quorum, the vote, the liquidator and the period of existence?

Who is the liquidator, what are his powers and pay, and from which moment does the resolution dissolve the company?

How will the notary file the dissolution, which papers does the Ministry want for our ground, and is the 30-day limit of Permenkum 49/2025 Pasal 9(6) applied to a dissolution?

Which newspaper and which date, and who makes, and pays for, the announcement in the Berita Negara? Can we have proof of both for the Minister, OSS and the tax office?

What are our debts and our claims, which creditors do we know, and is there any chance that the debts exceed the assets, so that a bankruptcy application is due?

When can the remainder be paid to the shareholders, given that a creditor may claim within two years of the announcement, and what is kept back until then?

Which licences and which activities of the NIB does OSS list for revocation, does OSS need the NPWP deleted first or only its status, and is the investment report still due?

Does the company owe an import facility, a labour obligation or a report to a ministry, and has every employee been paid what the law ranks first?

Which tax returns are still due, what does the tax office ask for to delete the NPWP and to revoke the PKP status, and is a tax audit expected before the deletion?

What happens to the land right, its mortgage and any lease: who buys, with which approvals, and at what tax?

What does the immigration office say in writing about each permit that rests on the company?

How will the final account, the release of the liquidator and the last announcement be recorded, and who keeps the papers afterwards, in particular the beneficial owner documents that the liquidator must keep for at least 5 years from the dissolution?

A time limit for the whole liquidation. We found none in UU 40/2007 Pasal 142 to 152 or in Permenkum 49/2025.

How the Berita Negara notice is made and who pays for it, and what the "Tahap 1" and "Tahap 2" of the notices in the official list mean. UU 40/2007 Pasal 147(1), 149(1)(b) and 152(8) speak of the Berita Negara; Permenkum 49/2025 Pasal 12(1)(d)(1) asks for proof of the newspaper announcement only. This is a gap between the texts, not a settled answer.

Whether the dissolution needs a notarial deed. Permenkum 49/2025 Pasal 9(2) says a change of data, dissolution included, is set out in a notarial deed in Indonesian, while Pasal 12(1)(d)(1) names the deed of the meeting, the deed of a decision outside the meeting "or other documents". Ask the notary which the Ministry accepts.

Whether the limit of 30 days in Permenkum 49/2025 Pasal 9(6) and (7) applies to a dissolution. It counts from the notarial deed "that contains the change of the articles", and a dissolution changes no article.

The order between the revocation in OSS and the deletion of the NPWP. OSS asks for the NPWP and the confirmation of the tax status (Permeninves/BKPM 5/2025 Pasal 353(1)(c)); the tax office asks for a document that shows the dissolution (PMK 81/2024 Pasal 47(2)(a)); no text sets which comes first. The same guideline uses three words for what is revoked: the basic requirements, PB and PB UMKU (Pasal 349(1)), PBBR (Pasal 353(7)) and, in the format of Lampiran XXXII, the NIB itself; we read them as one revocation.

Whether an investment report (LKPM) is due, or a last one is asked, for a company in liquidation.

The last annual tax return and the tax year of a company in liquidation, the criteria of the inactive taxpayer status, value added tax on the assets left at closing, and the tax of a foreign shareholder on his share of the remainder.

What a land office asks when an HGB passes from a company in liquidation, whether it asks for proof of the notices of Pasal 147, and what becomes of an HGB whose holder has been removed from the register. We read no land office text on it.

What happens to a stay permit whose sponsor, or whose holder's own company, has been dissolved. The texts name no such ground; Permenkumham 22/2023 Pasal 140(2) huruf c is the nearest rule.

The guide of the AHU on filing a dissolution was last changed on 22 October 2021, before Permenkum 49/2025, and the tax office's manual on the Coretax deletion is the edition of 24 September 2024; screens and steps may differ today.

A first and a second amendment of PMK 81/2024 are PMK 11/2025 and PMK 53/2025 (named in PMK 54/2025); they change only the articles on value added tax at a set rate. We read PMK 54/2025 and PMK 1/2026 as well; none of the four changes the articles used here.