Indonesia’s regulatory landscape for businesses, particularly Foreign-Owned Companies (PT PMA), has undergone significant transformation in 2025. Two key regulations—Permen MI/BKPM No. 5 of 2025 and Government Regulation (PP) No. 43 of 2025—are fundamentally changing how companies manage licensing, investment reporting, and financial compliance.
For business owners and CFOs, understanding these shifts is crucial to avoiding penalties and ensuring seamless operation.
Permen MI/BKPM No. 5 of 2025: The New Rules for OSS and PT PMA
The Ministry of Investment/BKPM Regulation No. 5 of 2025 consolidates and updates the guidance for the Risk-Based Online Single Submission (OSS RBA) system. It makes the investment licensing process more streamlined yet simultaneously demands higher compliance post-licensing.
| Key Change | Impact on Your Business |
| Mandatory KBLI Alignment | Companies must include supporting KBLI (business activities) in their Articles of Association and NIB. Failure to do so will severely restrict your operational scope and risk non-compliance penalties. |
| Revised LKPM Reporting | The deadline for submitting the Investment Activity Report (LKPM) is extended (now the 15th of the reporting month). Crucially, exceptions for LKPM reporting are revoked, meaning nearly all entities must now submit reports regularly. |
| Integrated Guidance | This single regulation now unifies multiple rules previously issued by BKPM, providing clearer legal certainty regarding investment values and licensing procedures for PT PMA. |
While the OSS RBA promises speed, BKPM No. 5/2025 tightens post-licensing control. Meticulous KBLI management and timely LKPM submission are now non-negotiable compliance priorities.
PP No. 43 of 2025: Standardizing Financial Accountability
Government Regulation (PP) No. 43 of 2025, which stems from the Omnibus Law on Financial Sector Development (UU P2SK), aims to create a more unified, transparent, and digital national financial reporting ecosystem.
| Key Change | Impact on Your Business |
| Single Reporting Platform (PBPK) | The regulation introduces the Integrated Financial Reporting Platform (PBPK). This digital single window system mandates that financial reports be submitted to a central hub, unifying data access for various regulators (Tax, OJK, etc.). |
| Expanded Reporting Scope | Financial reporting obligations are now broadened to include various non-financial entities, increasing the total number of companies required to comply with structured accounting standards. |
| Mandatory Professional Competence | The PP emphasizes that individuals preparing financial statements must possess verifiable competence in accounting and related fields, raising the bar for internal finance teams and external consultants. |
PP 43/2025 signals a move toward high-quality, standardized, and centralized digital reporting. Businesses must ensure their accounting processes are robust and handled by qualified professionals to align with the PBPK requirements.
The 2025 regulatory updates clearly push Indonesian businesses toward greater transparency, digital integration, and strict adherence to specific legal frameworks (KBLI for investment, PBPK for finance).
For foreign investors navigating these changes, proactive compliance review is essential.
Accura Indonesia specializes in guiding PT PMA through complex compliance updates, from KBLI review under Permen BKPM No. 5/2025 to ensuring financial reporting readiness under PP 43/2025. Contact our compliance experts today to schedule your regulatory audit.