Establishing a Limited Liability Company (PT) is a strategic step for business actors who want to expand their business reach, increase credibility in the eyes of clients, and secure legal protection for personal assets. Entering 2026, the legal procedure for establishing a legal entity has become increasingly digitally integrated.

Based on Law Number 40 of 2007 concerning Limited Liability Companies (PT Law), which has been adjusted through the Job Creation regulation, establishing a PT requires at least 2 founders (founders can be individuals or legal entities). In addition, the authorized capital of a PT is set at a minimum of IDR 50 million (or according to the agreement of the founders), with the provision that at least 25% of the authorized capital must be established and fully paid up.

Requirements and Mandatory Documents for PT Establishment in 2026

Before starting the deed-making process, ensure you have prepared all the basic administrative requirements so that the application process runs smoothly without verification obstacles:

  • Identity documents of management: Copies of KTP and active NPWP of all founders, directors, and commissioners of the company.
  • PT Name Options: Provide 3 choices of PT names consisting of at least 3 words in Indonesian and not already used by another PT.
  • Paid-in Capital Provisions: Proof of capital deposit of at least 25% of the agreed authorized capital into the PT's company account.
  • Determination of KBLI Code: Selection of a 5-digit business field that refers to the latest Indonesian Standard Industrial Classification.
  • Business Domicile Completeness: Certificate of domicile or proof of office rental agreement. For those who do not have a physical office, you can utilize a legally recognized Virtual Office facility.

Estimated PT Establishment Process Timeline

The PT establishment legal processing generally takes 1 – 4 weeks depending on the completeness of documents. Here is an overview of the timeline:

Stage 1: Preparation and Name Checking

  • Selection and verification of name availability in the AHU Online system at the Ministry of Law and Human Rights.
  • Selection of a 5-digit KBLI code according to the business operational focus.
  • Draft of the deed minutes.

Stage 2: Deed Ratification and Corporate NPWP

  • Creation and signing of the Official Notarial Deed.
  • Issuance of the Decree (SK) of Legal Entity Ratification from the Ministry of Law and Human Rights.
  • Registration and issuance of the Corporate NPWP from the Directorate General of Taxes.

Stage 3: OSS and Operational Licensing

  • Access to the OSS RBA portal for Business Entity Access Rights creation.
  • Issuance of the Business Identification Number (NIB) as official identity and basic business license.
  • Submission of risk-based business licensing and confirmation of Taxable Entrepreneur (PKP) status if required.

PT Processing Procedure Until Ready to Operate

The mechanism for issuing PT legality is carried out through integrated ministry systems. The initial step begins with the creation of a Notarial Deed containing the company's Articles of Association, followed by the ratification of the SK from the Ministry of Law and Human Rights to legalize the PT's legal entity status.

After the legal entity status is legalized, the company is required to register its corporate tax identity to obtain a Corporate NPWP. The final step is to integrate into the Online Single Submission (OSS) portal to obtain the NIB. The formal establishment of a PT is complete when the NIB and risk-based permits have been issued by the system.

FAQ About PT Establishment in 2026

What is the minimum capital to establish a PT in 2026?
Based on the PT Law provisions, the minimum authorized capital is IDR 50 million (unless otherwise determined by special regulations), of which 25% of the authorized capital must be fully paid up. However, for micro and small scales, the authorized capital amount is adjusted based on the founders' agreement.

How long does the PT establishment process take until the NIB is issued?
The complete PT processing procedure from Notarial Deed creation, SK from the Ministry of Law and Human Rights, Corporate NPWP, to NIB issuance takes approximately 7 to 14 working days.

Can I establish a PT if I don't have a physical office yet?
Yes. Business actors can use a strategic business address that is legally registered through a Virtual Office rental to meet domicile and operational permit requirements.

Simplify PT Legality Processing with Awan Kusuma Legalitas

Establishing a legal entity requires precision in drafting the articles of association and selecting the KBLI to avoid licensing problems in the future.

The Awan Kusuma Legalitas consultant team is ready to assist with the comprehensive business establishment process:

  • Complete Processing of Notarial Deed, Ministry of Law and Human Rights SK, and Corporate NPWP through PT Establishment services.
  • Integrated Business Identity Registration and NIB Registration at the OSS Portal.
  • Provision of Strategic and Legal Business Domicile via Virtual Office.
  • Tax Compliance Assistance and PKP Confirmation.

Want to process your PT establishment safely, quickly, and transparently according to the latest regulations? Contact the Awan Kusuma Legalitas Team via WhatsApp now for an integrated legality consultation session!