PT Perorangan for micro and small businesses: set up, annual report and when to convert

A PT Perorangan gives one founder a company without a notary. We file the statement of establishment, get the NIB and NPWP, set up the 0.5 percent final tax if it fits, and remind you to file the yearly financial report online.

IDR 4.500.000One time, plus annual report

For: One Indonesian citizen aged 17 or more running a micro or small business who wants limited liability without a second shareholder. Common for online sellers, food stalls, freelancers turning into a business.

What we need from you

KTP and NPWP (NIK) of the founder
Founder must be an Indonesian citizen aged 17 or more
Company name (at least 3 words)
Name reservation
Capital and business activity
Must fit micro or small criteria
Domicile address
OSS and tax registration
Estimated yearly turnover
0.5 percent final tax up to IDR 4.8 billion

What we discuss

Will you ever take a partner or investor?
Then you must convert to a regular PT
Is your capital under IDR 5 billion excluding land and buildings?
Small business ceiling
Do you already run another PT Perorangan?
Limits apply to how many one person can found
Should the business use 0.5 percent final tax or normal rates?
PT Perorangan stays eligible under PP 20/2026

What we file

Statement of establishment (pernyataan pendirian)
NIB through OSS
Coretax and final tax set up
Turnover IDR 1,200,000,000 a year: final tax 0.5 percent = IDR 6,000,000; the IDR 500 million exemption is for individuals, not the PT
Annual financial report

What you get

Certificate of registration, NIB and NPWP
Tax set up note (0.5 percent or normal)
Annual report reminder

The law

Art 153A to 153J, Law 40/2007 on Limited Liability Companies (UUPT), as amended by Law 6/2023: A PT meeting micro and small business criteria may be founded by one Indonesian citizen through an electronic statement of establishment Source
PP 8/2021 on authorised capital and registration of PT for micro and small businesses: Sets the PT Perorangan rules: Indonesian founder aged 17 or more, statement of establishment and online financial report Source
PP 7/2021 on ease, protection and empowerment of MSMEs: Micro: capital up to IDR 1 billion or sales up to IDR 2 billion; small: capital to IDR 5 billion or sales to IDR 15 billion; medium: capital to IDR 10 billion or sales to IDR 50 billion Source
PP 55/2022 on income tax adjustments, as amended by PP 20/2026 (in force 22 April 2026): 0.5 percent final tax on gross turnover up to IDR 4.8 billion a year for individuals, single founder PT Perorangan and cooperatives; individuals pay nothing on the first IDR 500 million Source

Questions people ask

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.