Firma
General partnership (Fa) · Not legal entities · 757 companies in our corpus
A partnership carried on jointly under one name, in which every partner is liable for the whole of the partnership’s debt, jointly and severally.
At a glance
- Legal status
- Not a legal entity
- Founders
- At least 2 partners, all active
- Capital
- No minimum
- Liability
- Joint and several: each partner answers for the whole debt
- Organs
- No mandatory organs; every partner may act
- Registration
- Notarial deed, then registration with the Ministry of Law
What it means
- Not a legal entity. What separates it from a CV is that there is no silent partner: everyone works and everyone is liable.
- Liability is joint and several: a creditor may pursue one partner for the entire debt, not just for that partner’s share.
- Every partner may in principle act for and bind the firm, unless the deed restricts it.
- That makes a firma the form on this list that demands the most trust — one partner’s mistake becomes the others’ debt.
How to set one up
- Agree who the partners are, what each may do, and how profit and loss are divided.
- Have a notary draw up the deed; the firm is usually named after its partners.
- Register the firm in the ministry’s business-entity system.
- Obtain the entity tax number and the NIB in OSS for the activity concerned.
What it obliges you to do
- Bookkeeping is mandatory, and a firma is a corporate taxpayer like a CV.
- No organs, no mandatory meetings, no annual filing to the Ministry of Law.
- A limit on a partner’s authority only binds outsiders if it is on the register — otherwise that partner’s acts still bind the firm.
- Partners joining or leaving is an amendment to the deed, re-filed with the ministry.
When to choose it
Choose a firma when everyone genuinely works in it, as equals, with complete trust in each other. If one side is really only putting in money a CV fits better; if the business risk is large, a PT does.
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
- Commercial Code (KUHD) articles 16–35
- Ministry of Law Regulation 17/2018 on registering limited, general and civil partnerships
A summary of the rules in force, not legal advice. Rules and thresholds change — check with the relevant authority before you register.
Other business forms
Micro, small, medium, large: the rupiah thresholds and what changes in each class.