{"id":709,"date":"2023-07-25T09:44:37","date_gmt":"2023-07-25T09:44:37","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=709"},"modified":"2026-09-30T17:34:01","modified_gmt":"2026-09-30T17:34:01","slug":"laporan-keuangan-pt-perorangan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/","title":{"rendered":"Laporan Keuangan PT Perorangan: Wajib Lapor ke SABH, Tenggat, dan Sanksi"},"content":{"rendered":"<p><strong>PT Perorangan wajib menyampaikan laporan keuangan secara elektronik melalui SABH Kementerian Hukum mulai 1 Juni 2026, berdasarkan Permenkum No. 49 Tahun 2025.<\/strong> Laporan disampaikan paling lambat 6 bulan setelah akhir periode akuntansi dan memuat laporan posisi keuangan, laporan laba rugi, serta catatan atas laporan keuangan. Jika diabaikan, sanksinya bertahap: dua kali teguran tertulis, penghentian akses SABH, hingga pencabutan status badan hukum.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Ringkasan_Kewajiban\" >Ringkasan Kewajiban<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Tahapan_Sanksi\" >Tahapan Sanksi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Komponen_Laporan_Keuangan\" >Komponen Laporan Keuangan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Langkah_Menyiapkan_dan_Melapor\" >Langkah Menyiapkan dan Melapor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Bedanya_dengan_PT_Biasa\" >Bedanya dengan PT Biasa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Apakah_PT_Perorangan_wajib_laporan_keuangan\" >Apakah PT Perorangan wajib laporan keuangan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Kapan_batas_waktu_laporan_keuangan_PT_Perorangan\" >Kapan batas waktu laporan keuangan PT Perorangan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Apa_isi_laporan_keuangan_PT_Perorangan\" >Apa isi laporan keuangan PT Perorangan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Apa_sanksi_jika_PT_Perorangan_tidak_lapor\" >Apa sanksi jika PT Perorangan tidak lapor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/#Apakah_laporan_keuangan_PT_Perorangan_harus_diaudit\" >Apakah laporan keuangan PT Perorangan harus diaudit?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ringkasan_Kewajiban\"><\/span>Ringkasan Kewajiban<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Poin<\/th>\n<th>Ketentuan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dasar hukum<\/td>\n<td>Permenkum No. 49 Tahun 2025<\/td>\n<\/tr>\n<tr>\n<td>Mulai berlaku pelaporan elektronik<\/td>\n<td>1 Juni 2026<\/td>\n<\/tr>\n<tr>\n<td>Tenggat<\/td>\n<td>Paling lambat 6 bulan setelah akhir periode akuntansi<\/td>\n<\/tr>\n<tr>\n<td>Cara lapor<\/td>\n<td>Formulir elektronik di SABH<\/td>\n<\/tr>\n<tr>\n<td>Isi<\/td>\n<td>Posisi keuangan, laba rugi, catatan atas laporan keuangan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tahapan_Sanksi\"><\/span>Tahapan Sanksi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><strong>Teguran tertulis pertama<\/strong> jika laporan tidak disampaikan dalam 6 bulan sejak berakhirnya batas waktu pelaporan.<\/li>\n<li><strong>Teguran tertulis kedua<\/strong> jika dalam 3 bulan setelah teguran pertama kewajiban belum dipenuhi.<\/li>\n<li><strong>Penghentian akses SABH<\/strong> 30 hari setelah teguran kedua.<\/li>\n<li><strong>Pencabutan status badan hukum<\/strong> jika kewajiban tidak dipenuhi hingga 5 tahun sejak akses dihentikan.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Komponen_Laporan_Keuangan\"><\/span>Komponen Laporan Keuangan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Laporan posisi keuangan<\/strong>: aset, liabilitas, dan ekuitas.<\/li>\n<li><strong>Laporan laba rugi<\/strong>: pendapatan, beban, dan laba atau rugi.<\/li>\n<li><strong>Catatan atas laporan keuangan<\/strong>: kebijakan akuntansi dan rincian pos penting.<\/li>\n<\/ul>\n<p>Standar yang umum dipakai untuk usaha mikro dan kecil adalah SAK EMKM.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/laporan-tahunan-pt-sabh-sanksi-blokir\/\">Laporan Tahunan PT Wajib Lewat SABH: Sanksi Blokir Mulai November 2026<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Langkah_Menyiapkan_dan_Melapor\"><\/span>Langkah Menyiapkan dan Melapor<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Rapikan pembukuan sepanjang tahun, terpisah dari keuangan pribadi.<\/li>\n<li>Tutup buku di akhir periode dan susun ketiga komponen laporan.<\/li>\n<li>Login ke SABH dan isi formulir laporan keuangan elektronik.<\/li>\n<li>Simpan bukti penyampaian sebagai arsip.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Bedanya_dengan_PT_Biasa\"><\/span>Bedanya dengan PT Biasa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PT biasa menyampaikan persetujuan laporan tahunan hasil RUPS melalui akta notaris ke SABH, sedangkan PT Perorangan menyampaikan laporan keuangan langsung melalui formulir elektronik.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_PT_Perorangan_wajib_laporan_keuangan\"><\/span>Apakah PT Perorangan wajib laporan keuangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ya. Berdasarkan Permenkum No. 49 Tahun 2025, PT Perorangan wajib menyampaikan laporan keuangan secara elektronik melalui SABH mulai 1 Juni 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_batas_waktu_laporan_keuangan_PT_Perorangan\"><\/span>Kapan batas waktu laporan keuangan PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Paling lambat 6 bulan setelah akhir periode akuntansi berjalan. Untuk tahun buku kalender, batasnya akhir Juni tahun berikutnya.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_isi_laporan_keuangan_PT_Perorangan\"><\/span>Apa isi laporan keuangan PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan tahun berjalan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_sanksi_jika_PT_Perorangan_tidak_lapor\"><\/span>Apa sanksi jika PT Perorangan tidak lapor?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bertahap: teguran tertulis pertama, teguran kedua setelah 3 bulan, penghentian akses SABH 30 hari setelah teguran kedua, hingga pencabutan status badan hukum jika tidak dipenuhi 5 tahun sejak akses dihentikan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_laporan_keuangan_PT_Perorangan_harus_diaudit\"><\/span>Apakah laporan keuangan PT Perorangan harus diaudit?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Umumnya tidak, kecuali diwajibkan ketentuan lain. Cukup disusun sesuai standar yang sesuai, misalnya SAK EMKM.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Laporan Keuangan PT Perorangan Beres Tepat Waktu<\/strong><\/p>\n<p style=\"margin:0 0 8px\">Tim LegalSatu membantu pembukuan, penyusunan laporan keuangan, dan penyampaiannya ke SABH agar PT Perorangan Anda terhindar dari sanksi. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-konsultan-pajak-perusahaan\">jasa konsultan pajak perusahaan LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20bantuan%20laporan%20keuangan%20PT%20Perorangan.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-pt-perorangan\/\">Pajak PT Perorangan 2026<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/kewajiban-pt-perorangan\/\">Kewajiban PT Perorangan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas (PT)<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan Permenkum No. 49 Tahun 2025 dan PP No. 8 Tahun 2021, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apakah PT Perorangan wajib laporan keuangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ya. Berdasarkan Permenkum No. 49 Tahun 2025, PT Perorangan wajib menyampaikan laporan keuangan secara elektronik melalui SABH mulai 1 Juni 2026.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan batas waktu laporan keuangan PT Perorangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Paling lambat 6 bulan setelah akhir periode akuntansi berjalan. 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Cek isi, cara lapor, dan sanksi hingga cabut badan hukum.","footnotes":""},"categories":[5],"tags":[67],"class_list":["post-709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legalitas","tag-pt-perorangan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Laporan Keuangan PT Perorangan: Wajib Lapor ke SABH<\/title>\n<meta name=\"description\" content=\"Laporan keuangan PT Perorangan wajib dilapor lewat SABH maksimal 6 bulan setelah tahun buku. 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