What does a PT PMA actually cost to keep running each year?

Setting up a PT PMA is a project with an end date. Running one is a subscription, and it does not pause because your villa is empty.

The calendar

Monthly — tax filings through Coretax. Withholding on staff, VAT if registered, corporate instalments.

Quarterly — LKPM, the investment activity report to the investment board. Missing these is one of the most common compliance failures and it is entirely visible to the government.

Annually — corporate income tax return due 30 April. Financial statements prepared. Licences and company data reviewed in OSS.

Ongoing — BPJS Kesehatan and BPJS Ketenagakerjaan for employees. Foreign worker levy where applicable. Domicile and address kept current.

The cost

Accounting and tax retainers, licence maintenance, notary fees for any change, and a foreign worker levy of USD 1,200 a year if you hold a work permit through the company. Several thousand US dollars annually before the business does anything.

Set against a villa producing USD 20,000 gross, that is a real line in the model. It is also the line most spreadsheets sent to buyers leave out.

Corporate tax

The headline rate is 22%. Companies with turnover under IDR 4.8 billion get a 50% discount on the portion of income up to that threshold, and some qualify for the 0.5% final regime under PP 55/2022, which is time-limited.

Rental income inside a PT PMA is corporate income. It does not get the 10% final rate that applies to individuals — a difference people discover after choosing the structure.

The dormant company

A PT PMA that holds a villa, files nothing and reports no activity is not invisible. Non-filing accumulates. When you need the company clean — to sell, to renew a licence, to extend a visa — the backlog surfaces at the worst moment, and clearing it costs more than staying current would have.

If the only thing your company does is hold a house you live in, check whether Hak Pakai does the job. It has no annual compliance load at all.