In the rapidly evolving landscape of Indonesian business administration, 2025 marks a pivotal year for digital governance. With the full implementation of Government Regulation (PP) No. 28 of 2025, the Online Single Submission Risk-Based Approach (OSS RBA) system has become the definitive gateway for both the birth and the formal exit of a business entity. For business owners, closing a company is no longer just a matter of internal resolution; it is a synchronized digital deregistration process that requires precise coordination between corporate actions and the national investment database.
The legal foundation for this process remains rooted in Law No. 6 of 2023 (the Job Creation Law), but its administrative execution is now strictly governed by the updated procedures in PP No. 28/2025. Under this framework, the revocation of a Business Identification Number (NIB) and its associated licenses is the final administrative hurdle in the liquidation journey. The OSS system is now more integrated than ever, meaning that a company’s status in the system is directly linked to its compliance data from the Ministry of Law and Human Rights (MOLHR), the tax office, and technical ministries.
The deregistration process begins after the company has held a General Meeting of Shareholders (GMS) and appointed a liquidator. Once the dissolution is recorded by the MOLHR, the liquidator must access the OSS RBA portal to initiate the “Pencabutan Likuidasi” (Revocation by Liquidation) feature. This step is critical because, as long as the NIB remains active, the company continues to be legally recognized as an operational entity with ongoing reporting obligations, such as the Investment Activity Report (LKPM). In the 2025 system, the risk-based category of the business—whether Low, Medium, or High risk—determines the level of verification required from relevant government agencies before the revocation is approved.
A significant update in PP No. 28/2025 is the automated cross-validation of data. The OSS system now performs a “clearing” check to ensure that the company has no outstanding Investment Activity Reports or unfulfilled commitments. For companies with foreign investment (PT PMA), this stage is particularly sensitive, as the Investment Coordinating Board (BKPM) reviews the final investment realization. Any discrepancies in these reports can trigger an administrative block, preventing the NIB from being revoked and leaving the company in a state of “zombie” existence—legally dissolved but administratively active and liable for penalties.
Once the verification is successful, the OSS system issues a formal Revocation Decree (Surat Keputusan Pencabutan). This document serves as the final proof that the business’s right to operate in Indonesia has been legally terminated. Without this decree, the liquidation process is technically incomplete, which can create significant legal risks for the former Board of Directors and Shareholders regarding future business endeavors or personal liability.
Navigating the 2025 OSS interface requires more than just technical skill; it demands a deep understanding of the procedural synchronization between different government databases. Ensuring that every report is filed and every digital checkbox is cleared is essential for a clean exit. For those looking to ensure their company’s closure meets every regulatory standard of the new 2025 framework, specialized guidance can help manage these digital complexities and prevent future administrative burdens.
Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Laws, regulations, and government policies in Indonesia—specifically those regarding the OSS system and PP No. 28/2025—are subject to change without prior notice. Readers are advised to consult with legal professionals regarding their specific company closure requirements.
Sources:
- Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Perppu Cipta Kerja menjadi Undang-Undang
- Peraturan Pemerintah Nomor 28 Tahun 2025 tentang Penyelenggaraan Perizinan Berusaha Berbasis Risiko
- Sistem Online Single Submission (OSS) Indonesia – Panduan Pencabutan
- Peraturan Badan Koordinasi Penanaman Modal Nomor 4 Tahun 2021 tentang Pedoman dan Tata Cara Pelayanan Perizinan Berusaha Berbasis Risiko
- Kementerian Hukum dan Hak Asasi Manusia – Prosedur Likuidasi Badan Hukum