DEPOSIT TIMING

When Must PT PMA Paid-Up Capital Be Deposited?

A decision-led brief on the point at which subscribed capital must be real, evidenced, and controlled through the company account, built for foreign investors who need a controlled path from filing to lawful operations.

By Elara Vance Updated August 3, 2026 5-minute read

PT PMA paid-up capital should be real and evidenced rather than left as an indefinite promise. The current BKPM rule starts a 12-month account-control period when it is placed or paid but does not create one universal post-AHU day count for every case. The conclusion must be matched to the exact KBLI, ownership, location, risk level, product or service, funding, and first transaction rather than applied as a general slogan. Document the official basis, approved source data, responsible owner, acceptance evidence, and unresolved conditions before signing, depositing capital, ordering assets, or operating. For the point at which subscribed capital must be real, evidenced, and controlled through the company account, use current official outputs and fact-specific Indonesian advice instead of guaranteed provider claims. Learn more about the core Indonesia company registration service before selecting a filing scope.

Key takeaways

Reconcile the deed, OSS plan, bank evidence, accounts, and LKPM reporting before funding.
Choose the entity, KBLI, ownership model, and location before finalizing the deed.
Treat AHU incorporation, OSS licensing, tax readiness, banking, and immigration as separate evidence gates.
Keep investment value and paid-up capital separate from provider fees and recurring operating costs.

Set a defensible date for the subscribed capital deposit

The PT PMA's subscribed capital should be treated as real paid-up equity, not a future marketing promise. BKPM Regulation 5 of 2025 establishes the amount and starts the 12-month account-control period when capital is placed or paid, but it does not supply one universal number of days after AHU approval for every incorporation and banking scenario. The deed, Company Law evidence, notarial process, bank-account availability, OSS declaration, sector rules, and transaction facts must be coordinated.

Use the issued and paid-up capital rule and self-declaration mechanism in BKPM Regulation 5 of 2025 . Before signing the deed, approve each subscriber, amount, remitter account, company receiving account, currency conversion, transfer narrative, evidence owner, and contingency if the bank opens later than expected. Deposit promptly once the lawful receiving route is available and do not backdate or fabricate proof. The 12-month restriction still permits documented asset purchases, building construction, and operations; it does not require cash to remain idle.

Deposit sequence

Before deed

Subscriptions, ownership, source, and route Approve the funding file

At deposit

Company account, remitter, narrative, and FX Create bank evidence

After deposit

12-month control and permitted company use Retain invoices and entries

Reconcile investment value, paid-up capital, and cash

Investment value, paid-up capital, and operating cash are separate concepts and should appear as separate lines in the funding plan. Under the current PT PMA baseline, minimum total investment is generally more than IDR 10 billion outside land and buildings per five-digit KBLI per project location, subject to stated sector and activity exceptions. Minimum issued and paid-up capital is IDR 2.5 billion per PT unless another rule requires more.

These current figures and exceptions appear in Articles 26 and 27 of BKPM Regulation 5 of 2025 . The regulation also restricts moving paid-up capital out of the company account for at least 12 months, except for asset purchases, building construction, or company operations. The action is to document the deposit, shareholder entitlement, accounting classification, permitted use, bank trail, and LKPM reconciliation rather than paying capital to an agent as a fee.

Capital reconciliation	Evidence	Control action
Investment plan	OSS value by applicable activity and location	Budget the full project
Paid-up capital	Deed, subscription, deposit, and ownership	Fund and record shareholder equity
Use of funds	Invoices, payroll, assets, and operations	Preserve an auditable company trail

Connect every payment to authority and evidence

Funding should follow approved corporate authority and a documented use-of-funds plan. The remitter, currency, bank narrative, shareholder entitlement, accounting entry, and supporting resolution must agree, especially where deposits may be reviewed by a bank, auditor, tax team, or investment authority. A payment schedule without evidence gates invites misclassification and disputes.

For paid-up capital, follow the holding and permitted-use framework in BKPM Regulation 5 of 2025 and retain the bank trail. For provider payments, require an entity invoice, contract milestone, receipt, and deliverable. Separate equity, shareholder loans, revenue, reimbursements, and service fees in the ledger from the first transfer so later tax, bank, and LKPM records can be reconciled.

Payment control

Authority

Board or shareholder approval

Action: Confirm payer and payee

Classification

Equity, loan, fee, or operating payment

Action: Use the correct bank narrative

Evidence

Invoice, receipt, statement, and ledger entry

Action: Reconcile after every transfer

Prepare for an independent bank KYC decision

An Indonesian bank independently determines whether to onboard the company and what KYC evidence it needs. Incorporation documents support the application but do not guarantee approval. The bank may review beneficial owners, source of funds, business purpose, counterparties, expected transactions, address, licenses, directors, signatories, sanctions exposure, and original documents.

Prepare a reconciled data room covering current corporate, ownership, license, tax, address, and transaction evidence. Ask the selected branch about director or signatory presence, foreign-document freshness, translations, initial deposit, tokens, online access, and corporate resolutions before travel decisions are made. Keep an alternative bank or branch plan, but never submit inconsistent explanations to improve the chance of approval.

Bank-readiness file

Company

Deed, AHU, NPWP, NIB, address, and licenses Use current versions

People

Owners, UBOs, directors, and signatories Explain authority and source of funds

Activity

Contracts, counterparties, transaction profile Make the commercial story consistent

Move from the deed to OSS in dependency order

The incorporation workflow should move from approved source data to name, deed, legal-entity approval, tax data, and OSS licensing. Each output becomes an input for the next system, so a correction to shareholders, address, capital, or activity can create work across several records. Release control should sit with the investor or an authorized company officer, not solely with the filing agent.

Use AHU business-entity services for the corporate record and the OSS framework under Government Regulation 28 of 2025 for risk-based business licensing. After each submission, compare the official output with the approved data sheet. Record the identifier, issue date, responsible account, downloadable evidence, corrections, and next dependency before marking a stage complete.

Dependency sequence	Evidence	Control action
Corporate	Name, deed, and AHU approval	Verify legal identity and governance
Tax	Entity tax registration and access	Confirm data and filing owner
Licensing	NIB and applicable standards or permits	Check operational status, not number alone

Set the deposit date from lawful subscription and a bank-ready evidence plan

The decision for When Must PT PMA Paid-Up Capital Be Deposited? should be approved only when the company structure, ownership position, documents, governance, capital, address, licensing, tax, banking, and responsible owners are consistent. If one of those facts remains conditional, record it as a pre-filing or pre-operation gate instead of hiding it inside a broad provider promise.

The board or founders should sign a short mandate naming the chosen route, approved source data, budget, payment limits, acceptance evidence, unresolved conditions, and first lawful transaction. That mandate gives the notary and providers clear instructions while preserving investor control over changes. Recheck current official rules immediately before filing because sector, OSS, tax, banking, and immigration requirements can change.

Frequently asked questions

Does BKPM Regulation 5 of 2025 set one deposit deadline in days?

PT PMA paid-up capital should be real and evidenced rather than left as an indefinite promise. The current BKPM rule starts a 12-month account-control period when it is placed or paid but does not create one universal post-AHU day count for every case. Confirm the answer against the current official rule and the company's exact deed, AHU, OSS, tax, bank, customs, digital, sector, and location facts before acting.

What is the current general PT PMA capital baseline?

BKPM Regulation 5 of 2025 generally sets investment above IDR 10 billion outside land and buildings per five-digit KBLI per project location, with stated exceptions, and paid-up capital of at least IDR 2.5 billion per PT unless another rule requires more.

Can paid-up capital be used by the company?

The current rule restricts moving it out of the company account for at least 12 months, except for asset purchases, building construction, or company operations. Keep invoices, approvals, bank records, and accounting entries for every use.

Does company registration alone allow the business to start operating?

Not always. Legal-entity approval and an NIB are important outputs, but the activity may still require a verified Standard Certificate, a license, supporting PB UMKU, premises evidence, tax activation, or another sector condition. Read the status and obligations attached to the exact KBLI before the first commercial transaction.

Is paid-up capital the same as a registration fee?

No. Paid-up capital belongs to the company as shareholder equity and must be documented and used consistently with current rules. Provider fees, official charges, translations, address costs, and operating expenses are separate. Never transfer a capital amount to an agent merely because an invoice calls it a setup fee.

Official references