Q&A 20 June 2026

The 12-month capital lock-up: can I actually use my PT PMA's IDR 2.5 billion?

A

Anonymous

I’m setting up a PT PMA and I’ll be putting in the IDR 2.5 billion paid-up capital. But I keep reading about a “12-month lock-up.” Does that mean my money is frozen for a year? I need to pay staff and rent an office almost immediately. What can I actually do with that capital, and what gets me in trouble?

1 reply

  • Kevin Tan

    Kevin Tan · Foreign Client Director · 21 June 2026

    This is the most misunderstood rule of 2026, so it's worth being precise.

    The lock-up does not freeze your business. It restricts withdrawing the paid-up capital itself — the IDR 2.5 billion — out of the company for 12 months as if it were free cash. It does not restrict spending that capital on running the company.

    Allowed and, frankly, expected:

    • Salaries and contractor payments
    • Office rent and fit-out
    • Equipment, software and subscriptions
    • Marketing and professional fees
    • Any genuine operating cost — documented and reflected in your quarterly LKPM

    What actually triggers trouble:

    • Transferring the capital back out to a shareholder or related party
    • Lending it out or treating it as a dividend within the lock-up
    • Leaving it idle for 12 months with no operational spend to show — silence reads as "shell company" to the system

    So the compliance job is two-sided: record your real costs properly as realised investment, and make sure nothing looks like capital flight. The proof is the LKPM report every quarter — miss those, and the OSS system can move from a warning to a suspended NIB on its own, which then blocks KITAS renewals.

    In short: yes, spend it — on the business, on the record. If you want this handled so a missed quarter never becomes a frozen company, that's exactly what our LKPM & capital lock-up retainer covers.

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