Records after closing
Setelah PT tutup, dokumen disimpan berapa lama?
The situation
Tax records must be kept for 10 years. Company records should also be kept.
The law
- Art 28, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Businesses and companies must keep books in Indonesia, in Indonesian and in rupiah unless permitted otherwise; small individuals may keep records instead
- 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
What it means for you
Name a person to keep the records. The DJP can still ask about past years. The 10 year rule comes from the KUP Law. Example: a PT closed in 2026 should keep 2025 records until at least 2036. The DJP and creditors can ask about past years, and lost records weaken any defence.
What to do
- Name a record keeper.
- Store records safely.
- Keep both paper and digital.
- Note the end date.
Lost records weaken any defence.
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