A PT (Perseroan Terbatas) is Indonesia’s standard limited liability company, a legal entity formed under Law No. 40 of 2007 on Limited Liability Companies, as amended by the Job Creation Law No. 11 of 2020. Registering one involves seven sequential stages: reserving a company name in the AHU Online system, executing a notarial deed, obtaining ministerial approval from the Ministry of Law and Human Rights (Kemenkumham), registering a corporate tax ID through Coretax, and receiving a Business Identification Number (NIB) through the Risk-Based Online Single Submission system (OSS RBA).
This guide is written for foreign investors, expatriates, and international entrepreneurs who want to understand exactly how PT registration works in Indonesia, what documents each stage requires, and where the 2025-2026 regulatory changes create new requirements to watch for.
Key Takeaways
- A standard PT requires at least 2 founders, a physical appearance before a notary, and ministerial ratification through the AHU Online system. A Sole Proprietorship PT (PT Perorangan) is available only to businesses meeting Indonesia’s Micro and Small Enterprise (UMK) criteria.
- Since Government Regulation No. 28 of 2025, every business domicile address is validated against the RDTR (Detailed Spatial Plan) zoning map inside OSS. An address in a residential zone will block NIB issuance.
- There is no longer a mandatory minimum paid-up capital of IDR 50 million. The amount is now determined by the founders, with the requirement that paid-in capital covers at least 25% of authorized capital.
- Since 1 January 2025, corporate tax ID (NPWP) registration is not automatic. It must be filed actively through the Coretax portal after the Kemenkumham decree is issued.
- With professional support, the full process from deed signing to NIB issuance typically takes 7 to 14 business days.
What Is the Difference Between a Standard PT and a Sole Proprietorship PT?
Indonesia offers two distinct PT structures, and the registration process for each is fundamentally different. Choosing the wrong one means starting the process again.
PT Persekutuan Modal (a standard or partnership PT) is what most people mean when they say “PT.” It requires at least 2 founders who become shareholders, a notarial deed signed in person, and formal ratification by Kemenkumham. There is no ceiling on business scale.
PT Perorangan (Sole Proprietorship PT) was introduced by the Job Creation Law and allows a single individual to form a legal entity online through the AHU portal without a notary. It is available exclusively to businesses qualifying as Micro or Small Enterprises (UMK) under Government Regulation No. 7 of 2021.
| Aspect | Standard PT | Sole Proprietorship PT |
|---|---|---|
| Minimum founders | 2 people | 1 person |
| Business scale | All scales | Micro and small only (UMK) |
| Notary required | Yes (physical attendance) | No |
| Legal basis | Law No. 40/2007, Job Creation Law | Government Regulation No. 8/2021 |
| Estimated time (self-managed) | 7-21 business days | 3-5 business days |
Note for foreign investors: a PT PMA (foreign-owned PT) follows a separate procedure under the foreign investment framework and is not covered in this guide. For foreign ownership structures, see vOffice’s PT PMA setup services.
The rest of this guide covers the standard PT (PT Persekutuan Modal), which is the most common structure for startups, growing SMEs, and domestic investors.
What Are the Requirements to Set Up a PT in Indonesia?
PT registration requires meeting three categories of requirements: personal requirements (who can be involved), document requirements (what to prepare), and substantive requirements (what the company structure must look like).
Personal requirements
A standard PT needs at least 2 founders, each of whom becomes a shareholder. The management structure requires at least 1 Director (Direktur) and 1 Commissioner (Komisaris). If there are only 2 founders, these two roles are split between them.
Also read: Who Can Establish a PT in Indonesia?
Documents to prepare before approaching a notary
- National ID (KTP) and Tax ID (NPWP) of all founders, directors, and commissioners
- Family registration card (Kartu Keluarga) of the Director
- At least 3 candidate company names (ranked by preference)
- Business domicile address that passes OSS RDTR zoning validation
- KBLI code: Indonesia’s 5-digit Standard Business Classification code for your industry
- Capital structure: authorized capital, placed capital, and paid-in capital amounts
- Shareholding breakdown between founders
Selecting the right KBLI code matters more than many founders realize. The code determines your licensing risk level in OSS RBA, your tax classification, and eligibility for government tenders. Certain KBLI codes are classified as single-purpose, meaning they cannot be combined with other codes in one entity.
Company name requirements
Under Government Regulation No. 43 of 2011, a PT name must consist of at least 3 words, each with a minimum of 3 letters. The name cannot be identical or similar to an existing registered PT, cannot violate public order or morality, and must use Latin characters.
Also read: How to Check a PT Name: A Complete Guide to Company Legality
How to Register a PT in Indonesia: 7 Steps
Setting up a PT in Indonesia follows a fixed sequence. Each step depends on the output of the previous one, so skipping ahead is not possible.
Step 1: Gather all data and documents
Everything the notary needs must be ready before the first meeting. An incomplete package delays the entire process because a notary cannot draft the deed without confirmed data on all founders, the business address, KBLI codes, and capital structure.
Before visiting a notary, check whether your intended business address passes RDTR zoning validation. Go to oss.go.id/rdtr-interaktif, accept the terms, and enter the GPS coordinates of the address. If the location fails zoning, resolve that first. Discovering the address issue after the deed is drafted forces additional steps.
Also settle the KBLI code question at this stage. Changing the primary KBLI after the deed is executed requires amending the articles of association through a shareholder meeting, a new notarial deed, and re-ratification by Kemenkumham, all of which add cost and time.
Step 2: Reserve the company name in AHU Online
The notary submits the name reservation through the AHU Online portal (ahu.go.id) operated by Kemenkumham. Founders cannot do this directly. The system runs an automated check against the national company name registry and validates the name against the rules in Government Regulation No. 43 of 2011.
Submit 3 names in priority order. If the first is rejected (already taken or non-compliant), the system moves to the next. An approved name is held for 60 days. If the deed is not executed within that window, the reservation expires and must be re-submitted.
Step 3: Execute the deed of establishment with a notary
The deed of establishment (akta pendirian) is the foundational legal document drafted by a licensed notary in Indonesian. All founders, or their duly authorized representatives under a notarized power of attorney, must be physically present at signing. This is a non-negotiable legal requirement for a standard PT.
The deed contains the company’s name, registered address, business purpose and KBLI code, board structure, capital structure, and articles of association. After signing, the notary submits the deed electronically to Kemenkumham for ratification through the AHU Online system.
Step 4: Obtain the decree from Kemenkumham
After the notary submits the deed to AHU Online and the non-tax state revenue (PNBP) fee of approximately IDR 1,500,000 is confirmed, Kemenkumham issues a Decree of Legal Entity Ratification (SK Pengesahan Badan Hukum). This decree is the official confirmation that the PT is now a recognized legal entity.
Issuance typically takes 3 to 5 business days from the date the complete application is submitted. The SK includes the PT’s registration number, which carries forward to all subsequent legal documents.
Step 5: Register the corporate tax ID (NPWP) through Coretax
Since 1 January 2025, Indonesia’s Directorate General of Taxes (DJP) operates a new tax administration system called Coretax. Corporate tax ID registration is not triggered automatically by the AHU system even though the two systems are integrated. The company’s Director must actively register through the Coretax portal after the SK Kemenkumham is issued.
Documents required: the Kemenkumham decree, the deed of establishment, and the Director’s personal NPWP. Registration is free. If the corporate NPWP is not obtained promptly, OSS RBA will block NIB issuance because it requires a valid corporate NPWP as input.
Step 6: Obtain the NIB through OSS RBA
The Business Identification Number (NIB, Nomor Induk Berusaha) is issued through the OSS RBA portal at oss.go.id. It functions as the PT’s single operational license identity and is required to access all sector-specific permits.
At this stage, OSS RBA runs the RDTR validation introduced by Government Regulation No. 28 of 2025. The GPS coordinates of the registered business address are matched against the integrated digital zoning maps. As of April 2026, over 560 RDTR plans have been integrated into the OSS system.
If the address falls in a commercially zoned area already mapped in OSS, the Spatial Use Conformity Certificate (KKPR) is issued automatically and NIB follows. If the address is in an area without an integrated RDTR map, or the zoning does not match the KBLI, a manual KKPR approval process (PKKPR) applies, which takes considerably longer.
Once NIB is issued, OSS RBA determines whether the PT needs only the NIB or must also obtain a Standard Certificate (Sertifikat Standar) or a full Business License (Izin Usaha) based on the risk classification of the KBLI.
Step 7: Open a corporate bank account and deposit capital
After NIB is issued, take the Kemenkumham decree, deed of establishment, NIB, and corporate NPWP to a bank to open an account in the PT’s name. Most banks require an initial deposit of IDR 500,000 to IDR 1,000,000, which becomes the company’s opening balance rather than a fee.
The paid-in capital stated in the deed must be deposited into this account. Proof of capital deposit is a required company document under Indonesian corporate law, with paid-in capital covering at least 25% of the authorized capital declared in the deed.
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How Much Does It Cost and How Long Does PT Registration Take?
PT registration costs come from several distinct sources. The total depends on the city, the complexity of the capital structure, and whether you use professional services.
| Cost Component | Estimated Amount | Notes |
|---|---|---|
| Notary deed fee | IDR 4,000,000 – 8,000,000 | Varies by city and capital size |
| PNBP fee (Kemenkumham decree) | ~IDR 1,500,000 | Paid to the state via AHU Online |
| Corporate NPWP (Coretax) | Free | No fee charged |
| NIB via OSS RBA | Free | No registration fee |
| Bank account opening deposit | IDR 500,000 – 1,000,000 | Becomes the company’s opening balance |
These figures do not include the paid-in capital itself (which goes into the company’s bank account) or the cost of a business address if you use a virtual office. For a more detailed cost breakdown, consult a local advisor or contact vOffice directly.
On timeline: the notarial deed and Kemenkumham decree typically complete in 3 to 5 business days. Adding Coretax registration (1 to 3 days) and NIB issuance (1 to 2 days), a self-managed process without complications runs 7 to 14 business days. Complications at the RDTR validation step or during Coretax setup can extend this considerably.
Why the Business Address Can Block Your NIB
The most significant change to PT registration in 2025-2026 is the mandatory RDTR zoning validation introduced by Government Regulation No. 28 of 2025. It has become the most common point where PT registrations stall.
RDTR (Rencana Detail Tata Ruang) is Indonesia’s digital zoning system that classifies every location by permitted land use. When a PT applies for its NIB, OSS RBA validates the GPS coordinates of the registered address against the integrated RDTR zoning maps. If the address sits in a zone that does not permit the type of business activity corresponding to the PT’s KBLI, the system blocks NIB issuance.
A residential address in a purely residential zone will almost always fail for most service and trading KBLI codes. Commercial office buildings in business districts generally pass. But leasing physical office space from day one is not always practical for early-stage companies.
The most common solution is a virtual office at a Grade A commercial building in a recognized business district. For entrepreneurs who want to ensure their domicile address clears OSS validation without complications from the start, vOffice Virtual Office provides addresses at 40+ strategic locations across Indonesia, all in commercially zoned buildings compatible with OSS RBA, with the Penerima Rekor MURI recognition as Indonesia’s virtual office provider with the most locations.
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Frequently Asked Questions
Can a foreigner be a founder or director of a standard PT?
A standard PT itself can technically be founded by foreign nationals, but if the shareholding involves foreign ownership, the entity must be structured as a PT PMA (foreign-owned limited liability company) under a separate regulatory framework. A PT PMA has different requirements regarding minimum investment, restricted business sectors, and address (PT PMAs cannot use virtual offices). Contact a legal consultant or vOffice’s team to determine which structure is right for your situation.
Is there a minimum capital requirement to register a PT?
No mandatory minimum has applied since the Job Creation Law of 2020. The founders determine the authorized capital amount, with the legal requirement that at least 25% of the authorized capital be paid in and evidenced by bank deposit records.
Can a home address be used as the registered business address?
Only if the home is located in a zone that permits commercial activity under the local RDTR. In Jakarta, for example, the address must be in a K1, K2, K3, K4, or C1 commercial zone. Purely residential zones will fail OSS RBA zoning validation and prevent NIB issuance.
How long does the Kemenkumham decree take to issue?
Typically 3 to 5 business days after the notary submits the complete application to AHU Online and the PNBP fee of approximately IDR 1,500,000 is confirmed. Incomplete documents or data discrepancies can extend this timeline.
What happens if the KBLI code in the deed needs to change?
Changing the primary KBLI code requires amending the articles of association through a shareholder meeting (RUPS), executing a new amendment deed with a notary, and re-submitting for Kemenkumham approval. This adds both cost and processing time. Getting the KBLI right at the outset avoids this.
Can the PT operate before the NIB is issued?
No. The NIB is the PT’s operational license identity and is required to access sector-specific permits, sign formal contracts as a recognized entity, and participate in government tenders. The company should complete all seven registration stages before beginning commercial operations.
References
1. Ministry of Law and Human Rights of the Republic of Indonesia. (2007). Law No. 40 of 2007 on Limited Liability Companies. Retrieved from
https://peraturan.bpk.go.id/Details/37899/uu-no-40-tahun-2007
2. State Secretariat of the Republic of Indonesia. (2020). Law No. 11 of 2020 on Job Creation. Retrieved from
https://peraturan.bpk.go.id/Details/153268/uu-no-11-tahun-2020
3. Government of Indonesia. (2021). Government Regulation No. 8 of 2021 on Authorized Capital of Companies and Registration of Establishment, Amendment, and Dissolution of Companies Qualifying as Micro and Small Enterprises. Retrieved from
https://peraturan.bpk.go.id/Details/161498/pp-no-8-tahun-2021
4. Indonesia Investment Coordinating Board (BKPM). (2021). Government Regulation No. 5 of 2021 on Risk-Based Business Licensing. Retrieved from
https://oss.go.id/informasi/regulasi
5. Ministry of Law and Human Rights. (2011). Government Regulation No. 43 of 2011 on Procedures for Submission and Use of Limited Liability Company Names. Retrieved from
https://peraturan.bpk.go.id/Details/5261/pp-no-43-tahun-2011
6. Directorate General of Taxes, Ministry of Finance. (2025). Coretax Administration System. Retrieved from
https://coretax.pajak.go.id
7. Government of Indonesia. (2025). Government Regulation No. 28 of 2025 on Risk-Based Business Licensing. Retrieved from
https://oss.go.id/informasi/regulasi
