How to Submit a PT Annual Report Through SABH

JAKARTA, Jakartaweekly.com—Starting June 1, 2026, all Indonesian Limited Liability Companies (Perseroan Terbatas/PT) are required to submit their annual reports through the Legal Entity Administration System (Sistem Administrasi Badan Hukum/SABH). During the transition period, the submission is not yet subject to a Non-Tax State Revenue (PNBP) fee.

The Directorate General of General Legal Administration (Ditjen AHU) of the Ministry of Law (Kementerian Hukum/Kemenkum) has also confirmed that companies may still submit annual reports using notarial deeds that have exceeded the previous 30-day period. In addition, administrative sanctions for late submission will not be enforced until November 2026.

The reporting obligation is stipulated under Minister of Law No 49 of 2025, which applies to both capital-based PTs and individual PTs.

Under the regulation, for capital-based PTs, the annual report must be submitted no later than 30 days after the notarial deed approving the annual report is signed. Meanwhile, Individual PTs are required to submit their annual reports within six months after the end of the relevant accounting period.

Before submitting the annual report, a capital-based PT must first present the report at the General Meeting of Shareholders (GMS/RUPS) for approval. Once approved, the resolution must be documented in a notarial deed. The company can then proceed with the submission through SABH.

Accordingly, the GMS for a capital-based PT must be held no later than six months after the end of the company’s financial year, or by June 30. Following the meeting, the approved annual report must be incorporated into a notarial deed and submitted through SABH within 30 days from the date the deed is signed.

How to Submit an Annual Report for a Capital-Based PT

Companies that have not yet submitted their annual reports through SABH should complete the following steps:

1. Obtain a notarial deed approving the annual report from the appointed notary.
2. The notary must log in to the Ditjen AHU Online portal using a registered SABH account.
3. From the dashboard, select the Limited Liability Company (Perseroan Terbatas) menu, followed by Annual Report Submission (Pelaporan Tahunan).
4. To begin a new submission, click Create Annual Report (Buat Laporan Tahunan).
5. The notary must then complete the Annual Report form by entering the company’s information, selecting the audit status, entering the payment code, and uploading the required supporting documents.
6. Under the Audit Status section, companies that meet the audit criteria under Article 68 of the Indonesian Company Law must select Mandatory Audit (Wajib Audit). Companies that do not meet these criteria should select Not Mandatory (Tidak Wajib Audit).
7. Although the system generally requires a 15-digit PNBP payment code, no PNBP fee is currently charged while SABH is in its transition period.
8. After all information has been completed and the required documents uploaded, click Save.
9. Once the submission is successful, the system will generate an annual report transaction with its corresponding status and transaction number.

How to Submit an Annual Report for an Individual PT

Unlike capital-based PTs, Individual PTs are not required to prepare a notarial deed. Here are the following steps:

1. Applicants who already have an AHU Online account are advised to update their account information before proceeding with the submission process here 
2. After logging in to the AHU Online portal using the same account that was used to establish the Individual PT, select the Individual Company Financial Report (Laporan Keuangan Perseroan Perorangan) menu.
3. Choose the accounting period to be reported and complete all required financial reporting forms, including the Statement of Financial Position (Balance Sheet), Income Statement, and Notes to the Financial Statements for the current financial year.
4. Once all information has been reviewed and confirmed, save the report. If the submission is successful, the system will automatically issue an Acknowledgement of Receipt.

What are the documents required?

Capital-based PTs should prepare the company information, a notarial deed approving the annual report and the company’s annual report, which includes:

• Year-end balance sheets for the current and previous financial years;
• Income statement;
• Cash flow statement;
• Statement of changes in equity and notes to the financial statements;
• Report on the company’s business activities and implementation of corporate social and environmental responsibility (CSR);
• Details of material issues affecting business operations during the financial year, together with the Board of Commissioners’ supervisory report; and
• A list of members of the Board of Directors and Board of Commissioners, including information on their remuneration and benefits.

Companies may continue submitting their annual reports through SABH even if the submission deadline has passed. During the current transition period, the Ministry of Law has confirmed that no administrative sanctions will be imposed for late submissions. Administrative penalties will only become effective starting in November 2026.

In addition, notarial deeds that are more than 30 days old remain acceptable for annual report submissions during the transition period, providing companies with additional flexibility as they adapt to the new reporting system.