Closing a company: dissolution, liquidation, NPWP removal, and closing OSS and BPJS
We plan the closure: GMS resolution and liquidator, announcements, creditor period, final tax returns and NPWP removal, OSS and BPJS closure, and the final record with the Ministry of Law, so directors are not left with open duties.
IDR 25.000.000One time
For: PT and PT PMA owners closing a dormant or failed company, groups restructuring, and foreign investors exiting Indonesia.
What we need from you
Deed and latest articles
GMS resolution
Final accounts and tax returns
Tax clearance
List of creditors and debtors
Liquidation
Employee list
Termination and BPJS
Licences in OSS
Revocation
What we discuss
Are there debts, employees or assets left?
Shapes the liquidation plan
Is the company VAT registered?
PKP revocation step
Are there open tax audits or refunds?
Can delay NPWP removal
Are there expatriates with KITAS or an RPTKA?
Permits must be cancelled before closure
What we file
GMS resolution and appoint liquidator
Announce and notify Ministry of Law
Final returns and NPWP removal request
Close OSS licences, LKPM and BPJS
What you get
Liquidation plan and timeline
NPWP removal decision
Ministry record of end of legal entity
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 Source
- 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)) Source
- Art 286, BKPM Regulation 5/2025: LKPM is filed quarterly by medium and large businesses by the 15th after each quarter and half yearly by small businesses; micro businesses are exempt Source
- Art 14 and 15, Law 24/2011 on BPJS: Every person, including a foreigner working at least 6 months in Indonesia, must join; employers must register their workers and pay contributions Source
Questions people ask
Contact us to book
Online payment in IDR is not open yet. Send us a message and an adviser for Indonesia confirms the scope and the fee before any work starts.