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.

The obligations that never stop

A PT PMA is a company, and companies file. These obligations accrue whether or not the business trades, earns, or has a single guest.

Why the reporting matters more than the tax

Penalties for missed filings escalate from warnings toward suspension of the business licence. A suspended NIB stops the company operating, which for a villa business means the property cannot lawfully sell nights while its fixed costs continue.

That is a far more expensive outcome than any fine, and it arrives from paperwork rather than from anything commercial.

The dormant company trap

Owners who form a PT PMA for a project that stalls frequently let it go quiet: no trading, no filings, no attention. The company does not go dormant by itself. Obligations continue accruing, penalties compound, and the eventual cost of regularising or closing it exceeds what proper maintenance would have cost.

If the project is not proceeding, closing the company properly is usually the cheaper decision. Closing it also takes time, so starting early matters.

Budget it from year one

Accounting, monthly and annual tax filing, LKPM reporting, financial statement preparation and corporate secretarial work are recurring costs. They belong in your yield model as a fixed annual line, alongside insurance and staff.

Buyers who model a PT PMA structure without these costs are modelling a company that does not comply.

Keep the classifications current

The KBLI system was renumbered under BPS 7/2025 and the migration deadline of 18 June 2026 has passed. Separately, Bali closed 18 classifications to new foreign-owned registration on 22 July 2026.

Neither cancels a valid existing licence where the underlying business has not changed, but both mean an NIB should be checked rather than assumed. An NIB still displaying 2020 codes is worth verifying before you rely on it.