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Liquidation Company Labor Issues Tax Issues BKPM: (See Also Detailed Process Flow) (See Also Detailed Process Flow)

1) The liquidation process for a company typically takes 8-17+ months and involves several key steps. 2) Step 1 is determining dissolution which takes 1 month. 3) Step 2 is appointing a liquidator and announcing the closure, which takes 1.5 months. 4) Step 3 involves recording and dividing company assets, taking 2 months. 5) Step 4 allows for creditor objections over 2-10+ months. 6) Step 5 is announcing liquidation completion within 1-2 months.

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100% found this document useful (1 vote)
126 views3 pages

Liquidation Company Labor Issues Tax Issues BKPM: (See Also Detailed Process Flow) (See Also Detailed Process Flow)

1) The liquidation process for a company typically takes 8-17+ months and involves several key steps. 2) Step 1 is determining dissolution which takes 1 month. 3) Step 2 is appointing a liquidator and announcing the closure, which takes 1.5 months. 4) Step 3 involves recording and dividing company assets, taking 2 months. 5) Step 4 allows for creditor objections over 2-10+ months. 6) Step 5 is announcing liquidation completion within 1-2 months.

Uploaded by

andreas sipayung
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLS, PDF, TXT or read online on Scribd
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Liquidation company Labor issues Tax issues BKPM

(see also detailed process flow) (see also detailed process flow)
Time estimate: ~8 - 17+ months Time estimate: ~8 - 18 months Time estimate: ~13 - 40+ months Time estimate: ~0,5 month

Step 1: Determination of dissolution [1


month]
after step 1 after step 1

Step 2: Appointment of liquidator and Step 1: Notification and negotiations with Step 1: Submit request form to terminate Step 1: Request form signed by liquidator
Announcement and Notification [1,5 laborers and labor unions (art. 151 (2), (3) NPWP and send to tax officer (Art. 7 (1) (Art. 24 (3)(a) jo. Art. 24 (6)(a) BKPM
months] Law No. 13 of 2003)[1,5 month] (a)(2) No. 73/PMK.03/2012 jo Art. 11 (1) No. 3/2012) [less than 1 month]
(d) No. 161/PJ/2001)

Step 3: Recording and division of Step 2: If step 1 was not successful, Step 2: Verification and examination by Optional: Objection / correction request Step 2: Revocation letter issued by BKPM
company’s assets [2 months] mediation or conciliation (expl. Notes 5, 7 Tax officer (Art 7 (2) 73/PMK.03/2012) and Decision of DGT [9 - 15 months] within 7 working days (Art. 24 (11) of
and art. 83 Law No. 2 Year 2004) [2 and issuance of tax assessment letter by BKPM No. 3/2012) [less than 1 month]
months] Director General of Taxation (DGT)

Step 4: Creditor’s objection [2 - 10+ Step 3: If step 2 was not successful, Step 3: Payment of all outstanding tax Optional: Appeal / lawsuit at Tax Court [7
months] settlement at Industrial Relations Court debts (if any) - 15 months]
(Art. 14 Law No. 2 Year 2004) [4 - 14
Before the end of step 4

months]

Step 5: Announcement of completion of Step 4: Termination of contract + payment Step 4: Decision revocation NPWP by
liquidation [1 - 2 months] of Employees (art. 164 (3) jo. 156 Law DGT (Art. 11 (4) No. 161/PJ/2001 and
No. 13 of 2003) [less than 1 month] art. 8 (6) No. 73/PMK.03/2012) [step 1 -
4: 12+ months]
Alur proses likuidasi perusahaan
Semua artikel dalam skema ini didasarkan pada peraturan No. 40/2007 tentang Perseroan Terbatas

Step 2: penunjukan likuidator dan pengumuman Step 4: Keberatan


Step 3: Pencatatan dan pembagian aset perusahaan Step 5. Pengumuman penyelesaian likuidasi
Step 1:Menentukan perusahaan ditutup kreditor
pembubaran Perusahaan

Art 142 (3) or Art. 146 (2) Art. 147 (3) Art. 149(3) Art. 152 (1)
Keberatan oleh Kreditor
Menentukan pembubaran
Likuidator pengangkatan Pengajuan Klaim Receipt report by GMS
Perusahaan

2 months

2 months
Art. 144 Art. 147 (1) Art. 150 (1) Art. 149 (1) Art. 149 (4) Art. 152 (3)
Pembubaran berdasarkan Ditolak oleh Liquidator Pengumuman likuidasi
Pengumuman Likuidator Divisi Perekaman dan
RUPS Penolakan klaim oleh selesai
Pengumuman aset
likuidator
perusahaan

1 month ' 2 months 1 month '

disetujui oleh likuidator


Art. 147 (4) Art. 147 (2)

Kepada Menteri untuk Kepada kreditor di surat


Mengajukan klaim di
didaftarkan dalam daftar kabar Informasikan Menteri Pengumuman di koran
2 months Pengadilan Negeri
perusahaan dan Lembaran Negara

min. 6 months

tidak ada keluhan


Art. 152 (8) Art. 152 (5)

Mengumumkan kedaluwarsa
Menghapus daftar perusahaan
Putusan Pengadilan Negeri* status perusahaan dalam
perusahaan
Berita Negara

Art. 149 (1)

Pembayaran kepada kreditor


dan aset yang dihasilkan
kepada pemegang saham

* pihak dapat mengajukan


banding atas putusan di
Pengadilan Tinggi dan Mahkamah
Agung. Ini bisa memakan waktu
beberapa tahun.
Process flow of tax issues

Step 4: Keputusan
Step 1: Kirim formulir
Step 2: Verifikasi dan pencabutan NPWP
permintaan untuk Step 3: Pembayaran Opsional: Keberatan perusahaan
pemeriksaan
mengakhiri NPWP

Art. 7 (1)(a)(2)* jo Art. 11 (1)


(d)**) Art. 11 (4)*, art. 7 (6)**
Art 7 (2) 3 months
Kirim formulir permintaan Verifikasi dan pemeriksaan
untuk mengakhiri NPWP oleh petugas pajak DJP Pembayaran semua hutang Opsi 1: Keberatan ke DJP Art. 16(1)* Opsi 2: Permintaan koreksi Keputusan DJP tentang
(jika ada) oleh perusahaan Art. 25 (2), (3)* ke DJP pencabutan NPWP

12 months 6 months 1 month


Art 26 (1)* Art. 16(2)* Art. 7 (8)**

Pemberitahuan tertulis
Keputusan DJP tentang Keputusan DJP tentang
tentang temuan audit pajak Surat pengakhiran
keberatan permintaan koreksi

3 months
oleh DJP

3 months 1 month
Art. 35 (2)** Art. 82 (1) - (3)** Art. 40 (3)**

Konferensi penutup (jika Banding keputusan DJP ke 1 month Keputusan Pengadilan Pajak 1 month Mengajukan gugatan ke
terjadi pertentangan) Pengadilan Pajak jalur cepat Pengadilan Pajak

Art. 10(4), 15(4),


12 months 6 months
20(4)** Art. 81 (2)**
Art 81 (1)**
12 months 6 months

Keputusan akhir oleh DJP Putusan Pengadilan Pajak Putusan Pengadilan Pajak
Art. 81 (2)** Art. 81 (2)**

*Menteri Keuangan Republik * Menteri Keuangan Republik * Hukum Republik Indonesia, No 28/2007 * Keputusan Direktur Jenderal
Indonesia, No. 73 / PMK.03 / 2012 Indonesia, No. 73 / PMK.03 / 2012 ** Undang-undang Republik Indonesia, No. 14/2002 Pajak, No. 161 / PJ / 2001
**Keputusan Direktur Jenderal ** Peraturan Direktur Jenderal ** Menteri Keuangan Republik
Pajak, No. 161 / PJ / 2001 Pajak, No. PER - 01 / PJ.07 / 2007 Indonesia, No. 73 / PMK.03 / 2012

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