PT Perorangan
One-person company for micro and small businesses · Legal entities · 313,884 companies in our corpus
A PT founded by one person, with no notary, through an electronic filing. The youngest form on this list: it has only existed since the Job Creation Law.
At a glance
- Legal status
- Legal entity
- Founders
- 1 individual, Indonesian citizen, at least 17 years old
- Capital
- No statutory minimum, but the business must meet the micro or small criteria
- Liability
- Limited, as long as personal and company assets are kept apart
- Organs
- One shareholder who is the director; no commissioner
- Registration
- Statement of establishment, filed electronically with AHU, no notary
What it means
- It is still a legal entity, so its owner has the same liability limit as an ordinary PT — that is exactly what separates it from a UD, which is also a one-person business but with no separation of assets.
- One shareholder who is also the director, and no commissioner. The founder must be an individual, an Indonesian citizen, and at least 17 years old.
- It may only be used while the business meets the micro or small criteria, and one person may establish only one of these in a year.
- Once those criteria are exceeded or a second shareholder appears, it must be converted into an ordinary PT by notarial deed.
How to set one up
- Have the founder’s ID number, personal tax number and business address ready; there is no notarial name reservation, but the name still may not duplicate another company’s.
- File the statement of establishment electronically in the AHU system — name, purpose, capital, duration and the founder’s identity.
- Pay the registration fee; the registration certificate is issued electronically on the spot, and that is the moment it becomes a legal entity.
- Obtain the NIB in OSS with the business licence matching the risk level of the activity.
What it obliges you to do
- A financial statement must be filed electronically with the Ministry of Law every year; failing to do so carries sanctions up to revocation of legal-entity status.
- Bookkeeping still has to be kept apart from personal finances. Mixing them is the fastest way to lose the liability limit that was the reason for choosing this form.
- It is taxed as a company, not as an individual — including a final 0.5% rate available for a limited number of years while turnover stays under Rp4.8 billion.
- Amendments go through the same electronic system, not through a notary.
When to choose it
Choose this when there is one founder, the business is still micro or small, and the point is separating assets at the lowest possible cost. With two owners from the start, or an investor in prospect, go straight to an ordinary PT and skip a conversion.
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 6/2023 (enacting Law 11/2020 on Job Creation) — companies for micro and small business
- Government Regulations 8/2021 and 7/2021 for the micro and small criteria
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.