As part of the Indonesian Government’s efforts to enhance corporate governance and modernize legal entity administration, the Ministry of Law has issued Minister of Law Regulation No. 49 of 2025 on the Requirements and Procedures for the Establishment, Amendment, and Dissolution of a Limited Liability Company (“MoL Reg 49/2025”). This regulation came into force on 17 December 2025 and revokes and replaces Minister of Law and Human Rights Regulation No. 21 of 2021 (“MoLHR Reg 21/2021”). MoL Reg 49/2025 comprehensively governs the establishment of limited liability companies, amendments to articles of association and corporate data, the dissolution and deletion of legal entity status, as well as the submission of annual reports and financial statements. It also reinforces a digital, transparent, and integrated corporate administration regime through the Legal Entity Administration System (Sistem Administrasi Badan Hukum – “SABH”) managed by the Ministry of Law. Notably, the regulation introduces stricter requirements on beneficial ownership disclosure, enhances ongoing reporting obligations, and strengthens administrative sanctions for non-compliance. Applications for establishment, amendment, or dissolution submitted prior to 17 December 2025 and still under review will continue to be processed under MoLHR Reg 21/2021.

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