MINISTRY OF LAW INTRODUCES A NEW DIGITAL REGIME FOR CORPORATE PUBLICATIONS: Electronic Processing, Online PNBP Payments, and Revised State Gazette Procedures

Introduction

The Minister of Law has issued Minister of Law Regulation No. 14 of 2026 on the Procedures for the Announcement of Limited Liability Companies in the State Gazette of the Republic of Indonesia and Supplement to the State Gazette and the Announcement of Foundations in the Supplement to the State Gazette (”Regulation 14/2026”). The regulation officially came into force on 20 August 2026 and repeals the previous regulatory framework governing the publication of companies and foundations that had been in place since 2010.

Regulation 14/2026 modernises Indonesia’s corporate publication regime by introducing a fully electronic submission process through the Legal Entity Administration System (Sistem Administrasi Badan Hukum or SABH), requiring online payment of applicable Non-Tax State Revenue (Penerimaan Negara Bukan Pajak or PNBP) fees, and transferring responsibility for the printing of State Gazette publications from the government to applicants through third-party printing companies. These changes affect various corporate actions involving limited liability companies and foundations, including establishment, amendments to articles of association, dissolution, and liquidation.

Key Changes  

Corporate Publication Process Fully Integrated into SABH

One of the principal reforms introduced by Regulation 14/2026 is the digitalisation of the corporate publication process. Previously, announcements relating to companies and foundations were processed manually by the Directorate General of General Legal Administration without a fully integrated electronic submission platform.

Under Regulation 14/2026, publication applications are now processed electronically through SABH. The management of the publication process has also been transferred to the Directorate General of Legislation, with publication data being transmitted automatically from SABH to the publication system. Furthermore, notaries and liquidators are now required to submit publication applications electronically simultaneously with applications for the establishment of companies, amendments to articles of association, and foundation approvals, thereby integrating publication requirements directly into the broader legal entity registration process.

Online PNBP Payment Becomes Mandatory Before Publication

Regulation 14/2026 also introduces a mandatory online payment mechanism for publication fees.

Under the new framework, publication layouts will only be prepared after the applicable PNBP has been successfully paid through the official online payment system. The publication number will not be issued until payment has been completed, and failure to make payment will automatically prevent the issuance of the publication decision. This represents a procedural change intended to integrate payment verification into the electronic publication workflow.

Responsibility for Physical Printing Shifted to Applicants

Another significant procedural change concerns the printing of State Gazette publications.

Under the previous framework, the Directorate General of General Legal Administration was responsible for printing and distributing physical copies of the Supplement to the State Gazette to applicants through the relevant notary. Regulation 14/2026 removes this governmental responsibility entirely.

Instead, notaries and liquidators are now responsible for arranging the printing of the relevant publications through third-party printing companies in accordance with applicable laws and regulations. Accordingly, while the government continues to maintain electronic publication records, responsibility for obtaining physical copies now rests with the applicants.

Dissolution and Liquidation Procedures Continue Under Existing Statutory Timelines

Although Regulation 14/2026 substantially reforms the publication mechanism, it does not alter the statutory timelines governing corporate dissolution and liquidation.

Liquidators remain required to submit applications for dissolution announcements within 30 days following the dissolution of the company. Likewise, the Minister continues to be required to announce liquidation distribution plans within 60 days after receipt of a complete application. The principal change is procedural rather than substantive, as these applications must now be submitted electronically through SABH together with supporting documents in digital form.

Practical Implications

Regulation 14/2026 represents another step in the government’s broader digitalisation of corporate administration. Businesses, notaries, and liquidators will need to adjust their internal procedures to accommodate the mandatory electronic submission process and ensure that PNBP payments are completed promptly to avoid delays in obtaining publication numbers and completing corporate actions.

The transfer of responsibility for physical printing to applicants also introduces an additional administrative step that should be incorporated into transaction timelines, particularly for corporate restructurings, amendments to constitutional documents, mergers, acquisitions, and liquidation processes requiring publication in the State Gazette.

What Businesses Should Do

Businesses should consider taking the following steps:

1. Review existing corporate secretarial procedures to ensure that corporate actions requiring publication are aligned with the electronic submission process under SABH.
2. Coordinate with notaries and liquidators to ensure publication applications are submitted concurrently with relevant corporate registration filings.
3. Prepare for online PNBP payments by ensuring payment procedures are completed promptly to avoid delays in publication processing.
4. Update internal transaction timelines to account for the revised publication workflow and applicant-managed printing arrangements.

For dissolution and liquidation processes, ensure compliance with the statutory filing deadlines and maintain complete digital supporting documentation to facilitate timely processing through SABH.