LKPM reporting in Indonesia

BKPM Regulation 5/2025 sets out a sanction ladder: a written warning for the first missed report, suspension of the business license after repeated failures, and ultimately revocation of the NIB. A suspended NIB stops you opening new bank accounts, signing new contracts under the company, and clearing imports — most companies notice the suspension when their bank or a counterparty does. The fix is to file the missed report, but the regulator can also ask for a clarification meeting before lifting the suspension.

Yes. A "nil" LKPM is still an LKPM — you file with zero realisation, zero new employment, and a note explaining the period. Most enforcement actions we see come from companies that assumed they were exempt because they had no operations, when the obligation is to report regardless of activity.

No. Companies under the IDR 1 billion threshold (UMK Mikro) are exempt from LKPM. The threshold is checked against the company's investment value as recorded in OSS, so you can confirm by looking at your business scale in the system. A PT PMA, however, is treated as large-scale regardless of the investment value — so even a small PT PMA files quarterly.

They are separate, with different regulators and different scopes. The LKPM is filed quarterly with BKPM through OSS, and it tracks investment realisation, employment, and operations. The corporate income tax return (SPT) is filed annually with the Directorate General of Taxes (DJP), and it reports profit and tax owed. The two are reconciled by us against the same underlying books, but they go to different agencies on different clocks.

There is no formal extension mechanism. The deadline is the deadline, and OSS does not accept retroactive filings without a sanction record. If the regulator accepts the reason — a system outage on the deadline day, for example — they may issue only a warning rather than a suspension, but the warning still goes on the record. The reliable path is to file early, which is what we do.

Technically the report has been received, but it only counts as filed when the DPMPTSP approves it as "Disetujui". If a report is sent back for correction, you have to resubmit, and only the approved version stops the clock. We monitor the status until approval and chase any clarification requests, so the report lands on time and stays there.

You can file a correction (revisi) within the same window, before the period closes. If the change is found later — for example, an audit adjustment that shifts the investment realisation number — it is reflected in the next LKPM rather than as a retroactive amendment. Keeping the books clean and reconciled as we go is what stops this becoming a problem.

A fixed quarterly (or semester) fee that covers the figure collection, the OSS filing, the status chasing, and any clarification responses. Larger companies with multiple KBLI codes and multiple locations carry a higher fee because there is more to reconcile. We quote per company once we know the structure — there is no flat number that applies to every PT PMA.