We request your investment realization, payroll, and sales figures for the period, with the supporting documents we will need if BKPM asks.
LKPM reporting · Indonesia
LKPM reporting in Indonesia
Every company in Indonesia with a business number has to file an investment activity report, or LKPM. We prepare it and file it through OSS on your behalf, on time, so your licenses stay valid.
Overview
What the LKPM is, and who has to file it
The LKPM, short for Laporan Kegiatan Penanaman Modal, is Indonesia's investment activity report. It tracks how much of your planned investment you have actually deployed, how many people you employ, and what your business is producing. It is a legal requirement under Article 15(c) of Law No. 25 of 2007, and the current rules sit in BKPM Regulation No. 5 of 2025.
If you hold a business number (NIB) and your investment is above IDR 1 billion, you have to file, and that covers both local companies (PT PMDN) and foreign-owned companies (PT PMA). Only micro businesses below the threshold, and state-funded projects, are left out. The report goes to BKPM through the OSS system, and it is tied directly to your business license.
How often
How often you report
How often you file depends on your business scale, which the OSS system sets from your investment value, excluding land and buildings:
| Business scale | Investment value | How often you report |
|---|---|---|
| Small (UMK Kecil) | IDR 1 billion to IDR 5 billion | Every 6 months |
| Medium | IDR 5 billion to IDR 10 billion | Every 3 months |
| Large | Above IDR 10 billion | Every 3 months |
A PT PMA always reports quarterly. Foreign-owned companies are classed as large-scale in OSS whatever their investment value, so if you run a PT PMA you file every three months.
When it is due
LKPM reporting deadlines
BKPM Regulation No. 5 of 2025 moved the deadline from the 10th to the 15th of the month, giving a few more days to prepare. The reporting window opens after each period closes, and the report is due by:
| Reporter | Reporting period | Deadline |
|---|---|---|
| Quarterly (medium and large, including PT PMA) | Q1, January to March | 15 April |
| Q2, April to June | 15 July | |
| Q3, July to September | 15 October | |
| Q4, October to December | 15 January | |
| Semester (small) | Semester 1, January to June | 15 July |
| Semester 2, July to December | 15 January |
The report is only done when it reads “Disetujui”. Submitting puts it in the queue, but it counts as filed only once the local investment office (DPMPTSP) approves it, so a report left at “Terkirim” or sent back for correction still needs your attention.
What it covers
What goes into an LKPM
The figures have to be accurate and consistent with your earlier reports, because OSS carries them forward.
Investment realization
Your fixed capital, machinery, equipment, and renovations, and your working capital, salaries, rent, and utilities, at original acquisition values.
Employment
Total headcount broken down by Indonesian and foreign workers, including any added or released during the period.
Production and sales
The output your KBLI codes cover — production volume, services delivered, and the value of sales during the period.
Changes and obstacles
Any changes to directors, shareholders, address, or capital, plus any operational obstacles BKPM should know about.
How we file it
How we run your LKPM
A fixed monthly rhythm so the deadline never sneaks up.
Collect the figuresMid-period
Reconcile with the previous reportPre-filing
OSS carries forward the cumulative figures from your last LKPM, so the new numbers have to be consistent. We check the math before submission so there is no revision cycle.
File through OSSWithin the window
We log in to OSS under your company, enter the figures, and submit the report well before the 15th, so a system outage on the deadline day does not put you out of compliance.
Chase the "Disetujui" statusPost-filing
A submitted report sits at “Terkirim” until the DPMPTSP approves it as “Disetujui”. We monitor the status and respond to any clarification requests, so the report counts as filed before the deadline.
Common questions
LKPM FAQs
Specific questions about the Investment Activity Report in Indonesia.
What happens if I miss an LKPM deadline?
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.
Do I have to file if my PT PMA had no activity this quarter?
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.
My investment value is below IDR 1 billion. Do I still file?
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.
What is the difference between LKPM and the annual tax return?
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.
Can the LKPM be filed late if we have a good reason?
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.
OSS shows "Terkirim" but the deadline has passed. Are we late?
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.
What if our figures change after we file?
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.
How much does outsourcing the LKPM cost?
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.
Need help with your LKPM?
Talk to our Jakarta team
A free, no-obligation consultation: thirty minutes with our Indonesia team to walk through where you are on the LKPM calendar, what your scale and frequency are, and the figures we will need from you each quarter.
Phone+62 21 2205 7930
OfficeSatrio Tower, Floor 6, Unit 5
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia