How long closing takes
Berapa lama proses tutup PT?
The situation
Closing a PT often takes 6 to 12 months. The tax step, mainly NPWP removal, is usually the longest part.
The law
- Art 142 to 152, Law 40/2007 on Limited Liability Companies (UUPT), as amended by Law 6/2023: Dissolution by GMS resolution or other grounds is followed by liquidation; the liquidator announces it and creditors have 60 days to claim
- Art 2, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Every taxpayer must register for an NPWP; for resident individuals the NIK serves as the NPWP (Art 2(1a))
What it means for you
Company steps take a few months. NPWP removal can take longer if the DJP audits. Clean books shorten it. Example: a dormant PT with nil returns can finish in about 6 months, while one with open refunds can take a year or more.
What to do
- Start early.
- Keep books clean.
- File all returns.
- Respond quickly to the DJP.
Budget for monthly filings during the process.
We can do this for youClosing a company: dissolution, liquidation, NPWP removal, and closing OSS and BPJS: IDR 25.000.000