PT PMA Annual Report: 10 Checks Before 31 October 2026
Indonesia introduced an important corporate reporting development for limited liability companies in 2026. Under Minister of Law Regulation No. 49 of 2025 (Permenkum 49/2025), approval of a company’s annual report must be documented and submitted electronically through the Legal Entity Administration System (SABH). The regulation is currently in force.
For businesses preparing their PT PMA Annual Report 2026, this makes October an important compliance period.
Companies should note an important distinction regarding the widely communicated 31 October 2026 date. The ordinary rules still govern the timing of the Annual GMS and subsequent filing. The end of October represents the 2026 transitional compliance cut-off before administrative sanctions begin in November; it should not be interpreted as replacing the normal statutory deadlines.
Before completing your PT PMA Annual Report 2026, here are ten areas worth reviewing.
1. Review the Company’s Financial Statements
Financial statements are a central component of annual corporate reporting. Before preparing the PT PMA Annual Report 2026, companies should ensure that their financial information accurately reflects the relevant financial year.
Review the balance sheet, profit and loss information, cash flow, and other applicable financial records. Companies should also determine whether their circumstances trigger statutory audit requirements.
The figures presented to shareholders should be supported by accurate accounting records and remain consistent with other corporate reporting obligations.
2. Confirm Your Actual Business Activities
What was written in the company’s incorporation documents may not fully reflect what the business does today.
The PT PMA Annual Report 2026 preparation process is therefore a useful opportunity to compare registered activities with actual operations.
Has the company introduced new products or services? Has it expanded into another activity? Has its revenue model changed?
Identifying these differences can reveal whether other corporate or licensing records should also be reviewed.
3. Check Your Business Activities Against KBLI 2025
This is particularly important in 2026.
BPS officially introduced KBLI 2025 through BPS Regulation No. 7 of 2025, replacing KBLI 2020 as the updated classification standard. BPS subsequently released an official conversion table mapping KBLI 2020 to KBLI 2025.
While preparing the PT PMA Annual Report 2026, check how your existing KBLI codes correspond to KBLI 2025.
A previous code may map directly to a new code, split into several classifications, or be combined with other classifications.
Importantly, KBLI 2025 does not automatically require existing businesses to obtain new licenses. Where there is no substantive change to the business, conversion can occur automatically through AHU and OSS. Where the company’s purposes, objectives, or scope of activities have substantively changed, further adjustments may be necessary.
4. Prepare the Directors’ Annual Report
The Directors are responsible for preparing and presenting the company’s annual report in accordance with applicable corporate requirements.
When preparing the PT PMA Annual Report 2026, ensure that the Directors’ reporting accurately describes the company’s activities, performance, financial condition, and other required information.
The report should tell a consistent story about what happened within the company during the relevant financial year.
5. Review the Commissioners’ Supervisory Report
The Board of Commissioners also plays an important governance role.
Companies preparing the PT PMA Annual Report 2026 should ensure that the relevant supervisory report and recommendations from the Board of Commissioners have been properly prepared.
This should correspond with the company’s governance records and the matters subsequently presented to shareholders.
6. Confirm Annual GMS Approval and Documentation
The annual report must be presented to shareholders through the Annual General Meeting of Shareholders (GMS/RUPS Tahunan).
Under Permenkum 49/2025, approval of the annual report must be documented in a notarial deed and electronically submitted through SABH within the applicable filing period.
Therefore, preparing the PT PMA Annual Report 2026 should include coordinating the corporate approval, notarial documentation, and subsequent electronic submission, not simply preparing the financial information.
7. Check Notarial and Corporate Documents
Before submission, review the company’s Articles of Association, deeds, shareholder information, directors, commissioners, capital structure, and purposes and objectives.
Ask a simple question: Do the company’s legal records still reflect the company that exists today?
If changes occurred during the year, the PT PMA Annual Report 2026 process can help identify corporate records that may require further review or reconciliation.
8. Review AHU and OSS Company Data
Corporate information should also be compared across government systems.
Review the company’s AHU records and OSS information against its latest corporate documents. Differences in directors, commissioners, shareholders, business activities, addresses, or other company information should not simply be ignored.
This is particularly relevant to the PT PMA Annual Report 2026 because KBLI 2025 implementation involves alignment through AHU and OSS. The government confirmed that the two systems are involved in implementing KBLI 2025 adjustments.
9. Verify Beneficial Ownership Information
Beneficial Ownership (BO) should form part of the company’s broader corporate compliance review.
When preparing the PT PMA Annual Report 2026, check whether previously reported beneficial ownership information remains accurate.
Changes in shareholders, ownership arrangements, or control structures can affect whether existing BO information still reflects the company’s circumstances.
This is particularly relevant because AHU has continued emphasizing beneficial ownership reporting and compliance during 2026.
10. Organize Supporting Corporate Records
Finally, do not wait until submission to discover that important documents are missing.
Before completing the PT PMA Annual Report 2026, organize relevant financial statements, shareholder resolutions, GMS records, notarial documents, AHU records, management information, BO records, business licensing information, and other supporting corporate documentation.
A final consistency check can help identify discrepancies before submission.
Make the Annual Report a Corporate Health Check
The PT PMA Annual Report 2026 should not be viewed only as another administrative filing.
It can also serve as an annual corporate health check.
Does the company’s financial information match its operations? Do AHU and OSS reflect its current corporate structure? Does its KBLI classification still correspond with its actual activities? Is its beneficial ownership information current?
Addressing these questions before completing the PT PMA Annual Report 2026 can help the company maintain more consistent corporate records and identify areas requiring further attention.
With the 2026 transition period ending on 31 October 2026, companies with outstanding annual-report matters should review their position promptly rather than treating that date as a substitute for the ordinary statutory filing timeline.
