Investment reports Indonesia
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Investment Reports (LKPM)

How to ensure compliance through reporting on investments in Indonesia

Why do you need to submit investment reports in Indonesia?

Who is required to submit the Investment Activity Report:

  • Companies investing more than IDR 500,000,000 
  • Companies with foreign shareholders (as the minimum capital requirement for such is IDR 2,500,000,000)
  • New companies operating in Indonesia

❌ Consequences of failure to report:

  • Financial and legal sanctions
  • Halt on processing visas and work permits for foreign investors and employees
  • Impossible to Report taxes
  • Impossible to get import approvals

Laporan Kegiatan Penanaman Modal (LKPM) is the term commonly used to refer to the Investment Activity Report in Indonesia. Indonesia’s Investment Coordinating Board (BKPM) requires businesses to submit this report periodically to ensure efficient monitoring and assessment of the market.

Investment Activity reports must be submitted either quarterly for companies that do not yet have a business license, or bi-annually for companies that have a business license.

What do you need to include in the investment report?

  • Realizations on investment: Purchase of equipment and furniture, office rental fees, employee salaries, utility, and marketing expenses.
  • Source of funds: owned capital, a loan, or retained earnings.
  • Number of additional employees. Report only the new employees for a specific reporting period.
  • Number of contractors and vendors
  • Company issues of concern
  • The company’s legal documents: Business license, Identification Number to Operate, etc.
  • Company activities and responsibilities: examples include corporate social responsibility programs, employee training, and license requirements. These must follow the regulations and restrictions of the company’s business classification.
  • Desita Lestari Emerhub Indonesia

    Desita Lestari

    Desita Lestari serves as Account Executive at Emerhub Jakarta.

  • Fredrika Martha Emerhub Bali

    Fredrika Martha

    Fredrica Martha is a Senior Account Manager at Emerhub in Bali.