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Corporate Compliance
Helps the company fulfil its annual corporate administration obligations under the applicable Indonesian legal framework.
Corporate Compliance in Indonesia
Company Annual Report Filing to AHU / SABH in Indonesia
Sea Digitalis assists Indonesian limited liability companies with the Annual Report process under Minister of Law Regulation No. 49 of 2025, from reviewing financial statements and corporate documents to GMS approval, the notarial deed and electronic filing through SABH.
- ✓ Financial Statements
- ✓ GMS / RUPS Approval
- ✓ Notarial Deed
- ✓ SABH Filing
Annual Corporate Compliance
AHU / SABH
Minister of Law Regulation No. 49 of 2025
Company Annual Report
01
Annual Report
Including financial statements
REPORT
02
GMS Approval
Shareholders' approval
GMS
03
Notarial Deed
Annual Report approval
NOTARY
04
SABH Filing
Electronic filing with the Ministry
SABH
What Is the Company Annual Report Filing in Indonesia?
An Indonesian company's Annual Report is submitted by the Board of Directors to the General Meeting of Shareholders (GMS/RUPS) after review by the Board of Commissioners. Under Minister of Law Regulation No. 49 of 2025, the GMS approval of the Annual Report must be recorded in a notarial deed and subsequently submitted electronically to the Minister through the Legal Entity Administration System (SABH) via a notary.
Annual Corporate Compliance
Why Is the Company Annual Report Important?
Annual Report compliance is not limited to preparing financial statements. It forms part of the company's annual corporate governance and legal entity administration obligations in Indonesia.
02
Shareholder Approval
The Annual Report is submitted to the GMS by the Board of Directors after review by the Board of Commissioners.
03
SABH Administration
The GMS approval is subsequently submitted electronically through SABH in accordance with the applicable procedure.
Corporate Process
Company Annual Report Filing Process
The process generally starts with preparation of the Annual Report and financial statements and continues through shareholder approval, notarization and electronic submission through SABH.
01
Annual Report
Prepare the Annual Report and financial statements for the relevant financial year.
02
Commissioners' Review
The Annual Report is reviewed by the Board of Commissioners before submission to the GMS.
03
GMS Approval
The General Meeting of Shareholders considers and approves the Annual Report.
04
Notarial Deed
The GMS approval of the Annual Report is recorded in a notarial deed.
05
SABH Filing
The approval is electronically submitted to the Minister through SABH via a notary.
Document Requirements
Documents for Company Annual Report Filing
The exact documents may vary depending on the company's condition and the notarial process. We review the company's existing documents before determining what needs to be prepared.
Corporate Documents
Deed of Establishment, latest amendments
and relevant corporate approval documents.
Financial Statements
Financial statements for the relevant
financial year.
Directors & Commissioners
Information on the members of the Board
of Directors and Board of Commissioners.
Shareholder Information
Current shareholder information relevant
to the GMS approval process.
Company Activity Information
Information on the company's activities
and relevant matters during the financial year.
Supporting Documents
Additional information may be required
depending on the company's circumstances
and the notarial process.
Annual Report Content
What Should Be Included in the Annual Report?
Minister of Law Regulation No. 49 of 2025 specifies the minimum information to be included in the Annual Report of a capital partnership company.
01
Financial Statements
Including at minimum the year-end balance sheet, profit and loss statement, cash flow statement, statement of changes in equity and notes to the financial statements.
02
Company Activities
A report on the activities conducted by the company during the relevant financial year.
03
Social & Environmental Responsibility
Information regarding implementation of the company's social and environmental responsibility.
04
Material Issues
Details of issues arising during the financial year that affected the company's business activities.
05
Commissioners' Supervisory Report
A report on supervisory duties performed by the Board of Commissioners during the previous financial year.
06
Directors & Commissioners
Names of the members of the Board of Directors and Board of Commissioners.
07
Remuneration Information
Information on salaries and allowances for Directors and salaries or honoraria and allowances for Commissioners.
Important Deadlines
When Should the Company Annual Report Be Filed?
Companies should distinguish between the deadline for presenting the Annual Report to the GMS and the subsequent SABH filing deadline.
Financial Year Ends
Prepare the Annual Report
The company prepares its Annual Report, including the financial statements for the recently completed financial year.
Within 6 Months
Submission to the GMS
The Board of Directors submits the Annual Report to the GMS after review by the Board of Commissioners no later than six months after the end of the company's financial year.
Within 30 Days
Submission Through SABH
Once the GMS approval is recorded in a notarial deed, it must be submitted to the Minister through a notary no later than 30 days from the date the deed is signed.
Important
Preparing Financial Statements Alone Does Not Complete the SABH Annual Report Process
Under Minister of Law Regulation No. 49 of 2025, the process does not end when the company prepares its financial statements. The Annual Report must be submitted to the GMS after review by the Board of Commissioners, approved by the GMS, recorded in a notarial deed and subsequently submitted electronically through SABH in accordance with the applicable procedure and deadline.
Scope of Services
How Sea Digitalis Can Assist
We assist with coordinating the corporate Annual Report process from the initial document review through shareholder approval, notarization and submission through SABH.
01
Compliance Review
Review the company, relevant financial year and previous Annual Report filing status.
02
Corporate Document Review
Review the company's corporate documents, financial statements and supporting information.
03
Annual Report Preparation
Assist with identifying the information required for the company's Annual Report.
04
GMS Documentation
Coordinate the documentation required for shareholder approval of the Annual Report.
05
Notary Coordination
Coordinate the preparation of the notarial deed recording approval of the Annual Report.
06
SABH Filing
Coordinate the electronic submission of the Annual Report approval through SABH.
Our Process
Company Annual Report Filing Process
The exact process may vary depending on the company's documents, financial year and previous corporate compliance status.
01
Initial Consultation
Identify the company, financial year and previous filing status.
02
Document Review
Review the relevant corporate documents and company information.
03
Financial Statements
Review the availability of financial statements for the relevant financial year.
04
Report Preparation
Prepare the information and documentation required for the Annual Report process.
05
GMS Approval
Coordinate documentation for shareholder approval of the Annual Report.
06
Notarial Deed
Record the GMS approval of the Annual Report in a notarial deed.
07
SABH Submission
Coordinate submission of the approval to the Minister through the notary.
08
Receipt
Upon acceptance, the system issues the relevant notification receipt in accordance with the applicable procedure.
Foreign-Owned Companies
Does the Annual Report Requirement Apply to PT PMA?
A PT PMA is an Indonesian limited liability company with foreign investment. Its foreign investment status does not remove the corporate Annual Report obligations applicable to the Indonesian limited liability company structure. Foreign shareholders and directors should therefore distinguish this corporate Annual Report requirement from other recurring compliance obligations such as LKPM investment reporting and tax reporting.
Service Fees
How Much Does Company Annual Report Filing Cost?
The service fee depends on the condition of the company's documents, the relevant financial year, preparation requirements and the notarial process.
Annual Corporate Compliance
Company Annual Report
Request Quotation
Tailored to the company's condition and requirements
- ✓ Review of Annual Report obligations
- ✓ Review of corporate documents
- ✓ Review of financial statements
- ✓ Preparation of approval documentation
- ✓ Coordination with the notary
- ✓ Coordination of SABH filing
Legal Framework
Legal Basis for Company Annual Report Filing
Indonesian Company Law
Provides the broader legal framework for limited liability company governance and Annual Report obligations in Indonesia.
Minister of Law Regulation No. 49 of 2025
Regulates requirements and procedures relating to establishment, amendment and dissolution of limited liability companies, including submission of Annual Report approval.
Legal Entity Administration System — SABH
The GMS approval of the Annual Report is electronically submitted through SABH together with the required supporting documents.
Under Article 16 of Minister of Law Regulation No. 49
of 2025, the supporting documents for submission through
SABH consist of the notarial deed concerning approval of
the Annual Report and the Annual Report itself.
FAQ
Frequently Asked Questions About Company Annual Reports in Indonesia
Key questions about Annual Report obligations, financial statements, shareholder approval, notarization and SABH filing.
The Annual Report is submitted by the Board of Directors to the General Meeting of Shareholders after review by the Board of Commissioners. Under Minister of Law Regulation No. 49 of 2025, the GMS approval of the Annual Report is recorded in a notarial deed and electronically submitted to the Minister through SABH via a notary.
Minister of Law Regulation No. 49 of 2025 provides for submission of the GMS approval of the Annual Report to the Minister through a notary, with the submission made electronically through SABH.
A PT PMA is an Indonesian limited liability company with foreign investment. The corporate Annual Report requirements applicable to the Indonesian limited liability company structure should therefore be considered separately from its foreign investment reporting obligations.
The Annual Report requirement is not limited to foreign investment companies. Indonesian capital partnership companies within the scope of the applicable rules should review and fulfil their Annual Report obligations.
No. Financial statements form part of the Annual Report. The process also involves review by the Board of Commissioners, submission to and approval by the GMS, a notarial deed recording the approval, and subsequent electronic submission through SABH.
Yes. Minister of Law Regulation No. 49 of 2025 provides that the GMS approval of the Annual Report must be recorded in a notarial deed.
The Board of Directors must submit the Annual Report to the GMS after review by the Board of Commissioners no later than six months after the end of the company's financial year.
The GMS approval of the Annual Report must be submitted to the Minister through a notary no later than 30 days from the date the notarial deed is signed.
The Annual Report must at least contain financial statements, a report on company activities, social and environmental responsibility, relevant issues affecting the company's business, the Board of Commissioners' supervisory report, names of Directors and Commissioners, and the remuneration information required by the applicable regulation.
Minister of Law Regulation No. 49 of 2025 identifies the supporting documents as the notarial deed concerning approval of the Annual Report and the Annual Report itself.
No. They are different compliance obligations. The Company Annual Report concerns corporate governance and legal entity administration, while LKPM is an investment activity reporting mechanism through OSS. A PT PMA may therefore need to consider both obligations separately.
No. Corporate Annual Report filing through SABH and annual tax reporting are separate compliance processes with different legal purposes, documents and filing systems.
Minister of Law Regulation No. 49 of 2025 provides that a company that does not fulfil the obligation or exceeds the applicable submission deadline may be subject to administrative sanctions. The company's specific filing status should be reviewed before determining the appropriate follow-up.
The company should first review the relevant financial years, available financial statements, corporate documents and SABH administration status to determine the appropriate compliance steps.
Yes. The scope of assistance can include document coordination, preparation for shareholder approval, coordination of the notarial deed and the subsequent SABH filing process.
The service fee depends on the company's document condition, financial year, preparation requirements, notarial process and administrative complexity. A quotation can be provided after an initial review.
Corporate Compliance Support
Has Your Company Completed Its Annual Report Filing?
Sea Digitalis can assist with reviewing your financial year, financial statements, corporate documents and existing compliance status to identify the Annual Report process required for your company.
Sea Digitalis · Legal & Business Services Indonesia