Usaha Besar
Large business · 11,285 companies in our corpus
A business whose capital or annual sales exceed the medium-sized criteria. This class is outside the MSME definitions.
At a glance
- Business capital
- Above Rp10 billion, excluding premises land and buildings
- Annual sales
- Above Rp50 billion a year
- Which criterion applies
- Capital at establishment; annual sales once the business is running
- Available forms
- Almost always a PT; includes state-owned and foreign joint-venture businesses
The scale shown on a company profile is what its registrar published, not a measurement of ours.
What it means
- Its boundary is defined from below: anything past medium is large, and there is no upper limit.
- The class also takes in state- and region-owned enterprises and foreign-owned or joint-venture businesses operating in Indonesia, regardless of their size.
- No MSME facility applies here; instead, obligations to partner with small business can arise.
- This is where the mandatory audit thresholds for a PT start to matter: Rp50 billion of assets is already enough to require audited statements.
How to set one up
- There is no class registration. What exists is the business licence and the sector permits the activity attracts.
- The form is almost always a PT, because only a PT accommodates shareholders, outside funding and limited liability at this scale.
- Large activity more often falls into the high-risk category in OSS, which means a full licence rather than a standard certificate.
What it obliges you to do
- Corporate income tax, VAT, employee withholding and monthly tax filings all run in full.
- An investment activity report is filed periodically through OSS.
- Financial statements are audited where the Company Law thresholds are met, and published where the company is public.
- Employment, environmental and building obligations are inspected at a different level than a small business’s, with sanctions to match.
When to choose it
This class is not chosen; it is a statement about size. What can be chosen is readiness. Form, bookkeeping and licensing should already be at this level before the figures arrive.
Need help with the bookkeeping?
Bookkeeping and tax filing are obligations that run every year, not a task you finish when the business is registered.
Bookkeepers, accountants and tax consultants across Indonesia
The rules this summarises
- Law 20/2008 on Micro, Small and Medium Enterprises, article 1
- Law 40/2007 on Limited Liability Companies for the audit and reporting duties
A summary of the rules in force, not legal advice. Rules and thresholds change — check with the relevant authority before you register.
Other size classes
PT, CV, cooperative, foundation and the rest: how they differ and what it means for the owner.