Running a business in Indonesia is a dynamic journey, and inevitably, your corporate structure will need to evolve. Whether you are moving your office to a larger villa in Canggu, increasing your paid-up capital to meet new investment thresholds, or changing your Board of Directors, the administrative process is rigorous. A simple decision in a shareholder meeting triggers a chain reaction of mandatory legal updates that must be perfectly synchronized across multiple government databases, specifically the Ministry’s AHU system and the OSS licensing portal.
However, many foreign investors managing a PT PMA underestimate the complexity of this bureaucratic web. Failing to properly Revise Company Documents can lead to mismatched data between your legal deed and your business license, resulting in frozen import permits or rejected visa renewals. The days of manual filing are gone; in 2026, everything is integrated digitally, meaning a discrepancy in one system instantly flags an error in another.
This guide provides a comprehensive walkthrough of the amendment process for a PT PMA. From the General Meeting of Shareholders (RUPS) to the final synchronization with the Tax Office, we outline exactly what is required to keep your company compliant. For detailed assistance with the tax implications of these changes, consulting a trusted tax management company is essential to ensure your financial data mirrors your new legal status.
Table of Contents
Legal Basis: What Constitutes a Revision?
In the Indonesian legal landscape, a corporate revision is not a singular action but a multi-layered process. Governed by the Company Law (UU 40/2007, as amended), changes generally fall into two categories: amendments to the Articles of Association (Anggaran Dasar) and updates to general company data. When you set out to Revise Company Documents, you are effectively altering the state-registered identity of your PT PMA.
Revisions to the Articles of Association are fundamental shifts in the company’s identity. This includes changing the company name, moving the domicile (e.g., from Badung to Gianyar), altering the authorized capital, or modifying the core business activities (KBLI). On the other hand, general data changes might involve a simple change of shareholders or a shift in the Board of Directors that does not impact the core articles. Both types require submission to the AHU database, but the strictness of the procedure varies.
Minister Approval vs. Notification
Not all changes are treated equally by the Ministry of Law and Human Rights (Kemenkumham). Article 21 of the Company Law distinguishes between amendments requiring formal “Approval” (Persetujuan) and those requiring only “Notification” (Pemberitahuan). For a PT PMA, understanding this distinction is vital to avoid delays in your OSS updates.
Changes that require explicit Minister Approval are critical, such as changing the company’s name, domicile, purposes and objectives, or the amount of authorized capital. These changes are not legally effective until the Minister issues a Decree (Surat Keputusan). Conversely, changes like shifting the composition of the Board of Directors or transferring shares typically only require a notification receipt. Knowing the difference is vital, as the “Approval” track involves higher state fees (PNBP) and more rigorous scrutiny of your documents by the AHU system.
The RUPS and Notarial Deed Process
Every legal modification starts with a corporate decision. For a PT PMA, this means convening a General Meeting of Shareholders (RUPS). The agenda must be clearly stated—for instance, “Approval to increase paid-up capital.” The minutes of this meeting (Berita Acara RUPS) serve as the foundational evidence that the shareholders have consented to the change.
Once the RUPS is concluded, the results must be formalized into a Notarial Deed (Akta Perubahan). You cannot simply submit a private minute to the government; an Indonesian notary must draft the deed in Bahasa Indonesia. This deed acts as the bridge between your internal corporate decision and the state’s AHU record-keeping system. The notary will also verify that your proposed changes align with local zoning laws before proceeding.
Submitting to AHU Online
After the deed is signed, the notary submits the data to the Ministry’s AHU Online system (Administrasi Hukum Umum). This is the central registry for all corporate entities in Indonesia. For standard notifications, the process can be incredibly fast—sometimes completed within minutes if all data is valid.
However, for changes requiring approval, the AHU system will validate the request against current regulations. Once accepted, the Ministry issues a new Decree or a Receipt of Notification. This digital document is the “golden record” of your company’s new status. Without this output from AHU, your company’s changes are technically just internal drafts and are not yet recognized by the OSS system or third parties.
Updating the OSS RBA System
A common pitfall for PT PMA owners is stopping after the AHU update. In 2026, the OSS (Online Single Submission) system is the operational heartbeat of your business. Once your deed is updated in AHU, you must manually log in to the OSS RBA system to Revise Company Documents within the licensing framework.
You must use the “Perubahan Data Usaha” feature to pull the new data from AHU. For example, if you changed your KBLI (business classification), your NIB (Business Identification Number) in the OSS must be updated to reflect this. If you skip this, the data in OSS will not match the deed in AHU, creating a compliance gap that risks your operational licenses.
Real Story: The $20,000 Typo
Meet Ethan, a 34-year-old software architect from Berlin, Germany. In early 2025, his tech consultancy outgrew its garage setup in Umalas. He moved the team to a sleek commercial loft in Pererenan, dutifully updated his deed via a notary, and assumed he was compliant.
Three months later, Ethan landed his biggest contract yet: a partnership with a Singaporean fintech firm. The deal required a standard due diligence check. Ethan confidently handed over his NIB (Business License) and his new Deed.
The deal halted overnight. The Singaporean legal team flagged a “Critical Data Mismatch.” Ethan’s NIB in the OSS system still listed the old Umalas address, while his Deed showed Pererenan. To the compliance algorithm, this looked like a shell company operation.
Ethan rushed to the bank to fix it, only to find his corporate accounts temporarily frozen because his KYC data no longer matched the national database. He wasn’t just losing a client; he couldn’t pay his developers.
It wasn’t just about hiring a consultant; it was about untangling a digital knot. Ethan had to manually pull the AHU data into the OSS RBA dashboard and force a “Migration of Business Data.” It took five days of intense coordination to realign the systems. He saved the contract, but the delay cost him expedited penalty fees and a week of paralyzed operations.
Ethan now keeps a “Compliance Dashboard” on his wall. His rule? “A physical move isn’t real until the digital twin matches.”
Synchronizing Tax and Banking Data
The ripple effect of a revision extends to your financial compliance. Once the AHU and OSS are aligned, you must update your tax records. If your domicile has changed, you must formally report this to your registered Tax Office (KPP) to update your NPWP and PKP (VAT) status. The tax authority explicitly links your tax rights to your legal domicile; an inconsistency between AHU and tax records can trigger an audit.
Simultaneously, you must inform your bank. Indonesian banks have strict KYC (Know Your Customer) protocols. If your authorized signatory (Director) has changed, or your office address is different, the bank may freeze your corporate accounts until they receive the new Deed and NIB from OSS. Proactively providing these documents prevents disruptions to your payroll and supplier payments.
Key Risks and Common Compliance Mistakes
The most dangerous mistake is assuming that a Notarial Deed is the final step. Operating a business with a new business line (KBLI) that is recorded in your deed but not yet approved in the OSS system is illegal. It exposes you to administrative sanctions, including the revocation of your business license.
Another risk involves the effective date. Amendments requiring Minister Approval are only effective after the Decree is issued by AHU, not the date of the RUPS. Acting prematurely—for example, signing contracts under a new name before the Minister approves it—can render those contracts voidable. Always ensure the entire administrative chain—RUPS, AHU, OSS, and Tax—is complete before commercially utilizing your new corporate identity.
FAQ's about Document Revision
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How long does it take to Revise Company Documents?
The process typically takes 1-3 weeks. The RUPS and Notary Deed take about 3-5 days, AHU processing is 1-3 days, and OSS synchronization can take another few days depending on the complexity.
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Can I change my PT PMA address without a notary?
No. For a PT PMA, the domicile is stated in the Articles of Association. Any change to the city or regency requires a Notarial Deed and Ministry notification or approval via AHU.
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Do I need to update my visa (KITAS) if I change my company address?
Yes. Your KITAS is sponsored by the company at a specific address. You must update the company data in the immigration system, which pulls data from OSS and AHU.
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What is the cost of state fees (PNBP) for amendments?
State fees vary. Approvals (like name changes) cost around IDR 1,000,000 in PNBP, while notifications (like board changes) have lower fees based on authorized capital.
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Can I process these changes in OSS myself?
While OSS is self-service, the initial submission requires a Notary to access AHU. It is highly recommended to use a professional to ensure the synchronization is handled correctly.
