{"id":736,"date":"2023-07-04T12:00:01","date_gmt":"2023-07-04T12:00:01","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=736"},"modified":"2026-09-30T17:34:01","modified_gmt":"2026-09-30T17:34:01","slug":"pembubaran-pt-perorangan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pembubaran-pt-perorangan\/","title":{"rendered":"Cara Membubarkan PT Perorangan: Prosedur, Penyelesaian Kewajiban, dan FAQ"},"content":{"rendered":"<p><strong>Pembubaran PT Perorangan dilakukan dengan pernyataan pembubaran yang disampaikan secara elektronik kepada Kementerian Hukum, tanpa akta notaris.<\/strong> Sebelum itu, pemilik wajib menyelesaikan kewajiban kepada pihak ketiga, karyawan, dan pajak. Setelah pembubaran tercatat, NIB perlu dicabut di OSS dan NPWP diajukan penghapusannya di kantor pajak agar tidak ada kewajiban yang tertinggal.<\/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\/pembubaran-pt-perorangan\/#Langkah_Membubarkan_PT_Perorangan\" >Langkah Membubarkan PT Perorangan<\/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\/pembubaran-pt-perorangan\/#Penyebab_Pembubaran\" >Penyebab Pembubaran<\/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\/pembubaran-pt-perorangan\/#Pembubaran_vs_Menonaktifkan_Sementara\" >Pembubaran vs Menonaktifkan Sementara<\/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\/pembubaran-pt-perorangan\/#Risiko_Jika_PT_Dibiarkan_Tanpa_Dibubarkan\" >Risiko Jika PT Dibiarkan Tanpa Dibubarkan<\/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\/pembubaran-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-6\" href=\"https:\/\/legalsatu.id\/blog\/pembubaran-pt-perorangan\/#Bagaimana_cara_membubarkan_PT_Perorangan\" >Bagaimana cara membubarkan PT Perorangan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/pembubaran-pt-perorangan\/#Apa_penyebab_pembubaran_PT_Perorangan\" >Apa penyebab pembubaran PT Perorangan?<\/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\/pembubaran-pt-perorangan\/#Apakah_pembubaran_PT_Perorangan_perlu_notaris\" >Apakah pembubaran PT Perorangan perlu notaris?<\/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\/pembubaran-pt-perorangan\/#Apa_yang_harus_diselesaikan_sebelum_pembubaran\" >Apa yang harus diselesaikan sebelum pembubaran?<\/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\/pembubaran-pt-perorangan\/#Apakah_NPWP_PT_Perorangan_otomatis_terhapus\" >Apakah NPWP PT Perorangan otomatis terhapus?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Langkah_Membubarkan_PT_Perorangan\"><\/span>Langkah Membubarkan PT Perorangan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><strong>Keputusan pembubaran<\/strong> oleh pemilik sebagai pemegang saham tunggal.<\/li>\n<li><strong>Inventarisasi aset dan kewajiban<\/strong>: utang, kontrak, dan hak karyawan.<\/li>\n<li><strong>Selesaikan kewajiban pajak<\/strong>: SPT Masa dan SPT Tahunan terakhir.<\/li>\n<li><strong>Lunasi utang<\/strong> dan bagikan sisa kekayaan kepada pemilik.<\/li>\n<li><strong>Sampaikan pernyataan pembubaran<\/strong> secara elektronik melalui layanan Kementerian Hukum.<\/li>\n<li><strong>Cabut NIB dan perizinan<\/strong> di OSS.<\/li>\n<li><strong>Ajukan penghapusan NPWP<\/strong> di kantor pajak.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Penyebab_Pembubaran\"><\/span>Penyebab Pembubaran<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Keputusan pemegang saham.<\/li>\n<li>Berakhirnya jangka waktu yang ditetapkan.<\/li>\n<li>Putusan pengadilan.<\/li>\n<li>Kepailitan.<\/li>\n<li>Pencabutan status badan hukum karena tidak memenuhi kewajiban laporan keuangan dalam jangka waktu yang ditentukan.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/\">Laporan Keuangan PT Perorangan: Wajib Lapor ke SABH<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pembubaran_vs_Menonaktifkan_Sementara\"><\/span>Pembubaran vs Menonaktifkan Sementara<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Pilihan<\/th>\n<th>Kapan Cocok<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bubarkan<\/td>\n<td>Usaha dipastikan tidak dilanjutkan<\/td>\n<\/tr>\n<tr>\n<td>Nonaktifkan sementara<\/td>\n<td>Usaha berhenti sementara dan mungkin dilanjutkan<\/td>\n<\/tr>\n<tr>\n<td>Ubah jadi PT biasa<\/td>\n<td>Usaha tumbuh atau ada partner baru<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Risiko_Jika_PT_Dibiarkan_Tanpa_Dibubarkan\"><\/span>Risiko Jika PT Dibiarkan Tanpa Dibubarkan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Kewajiban pajak dan laporan keuangan tetap berjalan.<\/li>\n<li>Sanksi administratif hingga pencabutan status badan hukum.<\/li>\n<li>Nama dan data pemilik tetap tercatat aktif.<\/li>\n<\/ul>\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=\"Bagaimana_cara_membubarkan_PT_Perorangan\"><\/span>Bagaimana cara membubarkan PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pemilik membuat keputusan pembubaran, menyelesaikan kewajiban kepada pihak ketiga dan pajak, lalu menyampaikan pernyataan pembubaran secara elektronik ke Kementerian Hukum, dilanjutkan pencabutan NIB dan penghapusan NPWP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_penyebab_pembubaran_PT_Perorangan\"><\/span>Apa penyebab pembubaran PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Antara lain keputusan pemegang saham, berakhirnya jangka waktu, putusan pengadilan, atau kepailitan, sesuai ketentuan yang berlaku.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_pembubaran_PT_Perorangan_perlu_notaris\"><\/span>Apakah pembubaran PT Perorangan perlu notaris?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tidak, pernyataan pembubaran PT Perorangan disampaikan secara elektronik.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_yang_harus_diselesaikan_sebelum_pembubaran\"><\/span>Apa yang harus diselesaikan sebelum pembubaran?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Utang kepada pihak ketiga, kewajiban karyawan, pajak termasuk SPT terakhir, serta pembagian sisa kekayaan kepada pemilik.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_NPWP_PT_Perorangan_otomatis_terhapus\"><\/span>Apakah NPWP PT Perorangan otomatis terhapus?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tidak. Ajukan penghapusan NPWP ke kantor pajak setelah seluruh kewajiban pajak diselesaikan.<\/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>Mau Menutup PT Perorangan dengan Rapi?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">Tim LegalSatu membantu penyelesaian kewajiban pajak, pernyataan pembubaran, pencabutan NIB, hingga penghapusan NPWP PT Perorangan Anda. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/\">layanan legalitas LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20membubarkan%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\/pembubaran-pt\/\">Pembubaran PT: Proses dan Tata Cara<\/a><\/li>\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\/cara-membuat-pt-perorangan\/\">Cara Membuat PT Perorangan 2026<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU No. 40 Tahun 2007 tentang Perseroan Terbatas sebagaimana diubah UU Cipta Kerja, PP No. 8 Tahun 2021, PP No. 7 Tahun 2021, dan Permenkum No. 49 Tahun 2025, 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\": \"Bagaimana cara membubarkan PT Perorangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Pemilik membuat keputusan pembubaran, menyelesaikan kewajiban kepada pihak ketiga dan pajak, lalu menyampaikan pernyataan pembubaran secara elektronik ke Kementerian Hukum, dilanjutkan pencabutan NIB dan penghapusan NPWP.\"}}, {\"@type\": \"Question\", \"name\": \"Apa penyebab pembubaran PT Perorangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Antara lain keputusan pemegang saham, berakhirnya jangka waktu, putusan pengadilan, atau kepailitan, sesuai ketentuan yang berlaku.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah pembubaran PT Perorangan perlu notaris?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tidak, pernyataan pembubaran PT Perorangan disampaikan secara elektronik.\"}}, {\"@type\": \"Question\", \"name\": \"Apa yang harus diselesaikan sebelum pembubaran?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Utang kepada pihak ketiga, kewajiban karyawan, pajak termasuk SPT terakhir, serta pembagian sisa kekayaan kepada pemilik.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah NPWP PT Perorangan otomatis terhapus?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tidak. Ajukan penghapusan NPWP ke kantor pajak setelah seluruh kewajiban pajak diselesaikan.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pembubaran PT Perorangan dilakukan dengan pernyataan pembubaran yang disampaikan secara &hellip; <\/p>\n","protected":false},"author":1,"featured_media":737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"pembubaran PT Perorangan","_yoast_wpseo_title":"Pembubaran PT Perorangan: Prosedur dan Kewajibannya","_yoast_wpseo_metadesc":"Pembubaran PT Perorangan: keputusan pemilik, selesaikan utang dan pajak, pernyataan pembubaran elektronik, lalu cabut NIB dan hapus NPWP. Cek langkahnya.","footnotes":""},"categories":[5],"tags":[67],"class_list":["post-736","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>Pembubaran PT Perorangan: Prosedur dan Kewajibannya<\/title>\n<meta name=\"description\" content=\"Pembubaran PT Perorangan: keputusan pemilik, selesaikan utang dan pajak, pernyataan pembubaran elektronik, lalu cabut NIB dan hapus NPWP. 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