Steps to close a PT
Bagaimana cara menutup PT?
The situation
Closing a PT needs a GMS resolution to dissolve, a liquidator, announcements, a creditor period, tax closure and a final record with the Ministry of Law.
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
Creditors have 60 days from the announcement to file claims. The tax step, including NPWP removal, often takes longest. Example: announcement on 1 March means creditors can file claims until about 30 April. The liquidator then pays debts in the legal order.
What to do
- Hold a GMS and appoint a liquidator.
- Announce and notify the Ministry.
- Settle debts and assets.
- Close tax, OSS and BPJS, then record the end.
Leaving a step undone keeps duties alive.
We can do this for youClosing a company: dissolution, liquidation, NPWP removal, and closing OSS and BPJS: IDR 25.000.000