Bank Debtor Companies Must Report Financials via PBPK

Companies that are bank borrowers, such as a manufacturing firm in Jakarta, are required to submit financial statements through the Financial Reporting Single Window (PBPK). The obligation stems from Law No. 4 of 2023 on Financial Sector Development and Strengthening (UU PPSK) and Government Regulation No.

Article 271(1) of UU PPSK states that financial‑sector operators and parties interacting with the sector must act as reporters. PP 43/2025 expands this definition to include entities that keep books, bank borrowers, financing‑company debtors, and issuers. Consequently, a company that obtains a bank loan falls within the reporting scope.

The company must prepare its statements by a qualified preparer, upload the reports and supporting documents via PBPK, and sign a commitment statement on data accuracy. Non‑compliance may trigger administrative sanctions set by the relevant authorities. The phased rollout aims to improve financial transparency and tax compliance for taxpayers.