Liquidation Company Labor Issues Tax Issues BKPM: (See Also Detailed Process Flow) (See Also Detailed Process Flow)
Liquidation Company Labor Issues Tax Issues BKPM: (See Also Detailed Process Flow) (See Also Detailed Process Flow)
(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 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
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
min. 6 months
Mengumumkan kedaluwarsa
Menghapus daftar perusahaan
Putusan Pengadilan Negeri* status perusahaan dalam
perusahaan
Berita Negara
Step 4: Keputusan
Step 1: Kirim formulir
Step 2: Verifikasi dan pencabutan NPWP
permintaan untuk Step 3: Pembayaran Opsional: Keberatan perusahaan
pemeriksaan
mengakhiri NPWP
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
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