If your company holds a business license through Indonesia’s OSS system, LKPM reporting is not something you can afford to overlook.
Failure to meet reporting obligations can result in suspension of your business license or revocation of your NIB.
This guide explains what LKPM requires in 2026, what information you need to prepare each quarter, how to submit your report, and what can happen if you miss a reporting deadline.
What Is LKPM and Why Is It Important?
LKPM stands for Laporan Kegiatan Penanaman Modal, or Investment Activity Report. It is a periodic report submitted through Indonesia’s Online Single Submission (OSS) system to the Investment Coordinating Board (BKPM).
The reporting obligation is established under Law No. 25 of 2007 on Investment and reinforced by Minister of Investment/BKPM Regulation No. 5 of 2025 (commonly referred to as Perka BKPM 5/2025), which took effect on October 2, 2025, replacing three earlier regulations issued in 2021.
Think of LKPM as the government’s way of verifying that the investment commitments you made when registering your company are being carried out. It covers investment realization, workforce information, business or production activities, and any challenges encountered during implementation.
In practice, LKPM is mainly about ensuring your business license stays valid. Many PT PMA companies run smoothly for years but encounter licensing issues if they forget to submit LKPM reports.
Who Is Required to Submit LKPM?
Companies with a Business Identification Number (NIB) must submit an LKPM, even if they are not yet operational. If your PT PMA is under construction or undergoing equipment installation, you still need to report on its progress.
The obligation generally covers:
- Foreign-owned companies (PT PMA)
- Domestic investment companies (PT PMDN)
- Medium and large businesses
- Any company holding an active OSS business license
Only two categories are exempt under the current regulation:
- Micro enterprises with investment capital of IDR 1 billion or less (excluding land and buildings) or annual sales of IDR 2 billion or less.
- Business activities fully financed through the state or regional budget (APBN or APBD).
The current exemption is more limited than before. Previously, upstream oil and gas, banking, non-bank financial institutions, and insurance companies were also exempt.
Perka BKPM 5/2025 removed these exemptions. Businesses in these sectors must now submit LKPM through OSS-RBA. If your company relied on the previous exemption, confirm your reporting obligations before the next reporting period.
| Durée | Définition |
|---|---|
|
NIB (Business Identification Number) |
The primary business registration number issued through OSS that serves as a company’s legal business identity. |
|
PT PMA (Foreign-Owned Company) |
An Indonesian limited liability company with foreign ownership established to conduct business activities in Indonesia. |
|
PT PMDN (Domestic Investment Company) |
An Indonesian company whose shares are fully owned by Indonesian individuals or legal entities. |
|
OSS-RBA (Online Single Submission – Risk-Based Approach) |
Indonesia’s business licensing system that determines licensing requirements based on the level of business risk. |
| APBN/APBD | Indonesia’s national (APBN) and regional (APBD) government budgets used to finance public projects and activities. |
How Often Do You Need to Report?
Your reporting frequency depends on how your business is classified.
| Catégorie d'activité | Investment Value | Reporting Frequency |
| Small (UMK Kecil) | IDR 1–5 billion | Every 6 months (semester) |
| Medium | IDR 5–10 billion | Every 3 months (quarterly) |
| Large | Above IDR 10 billion | Every 3 months (quarterly) |
| PT PMA (foreign-owned) | Regardless of investment value | Every 3 months (quarterly) |
One detail that often catches foreign directors off guard: as a PT PMA, your company is automatically classified as a large-scale investor. This means you must submit an LKPM report every quarter, regardless of how much capital has actually been invested.
What Do You Need to Report Each Quarter?
Before logging into OSS, gather all necessary information. Completing the report while searching for figures increases the risk of errors. Each quarterly LKPM report typically requires the following information.
1. Investment Realization
Report the actual capital spent during the reporting period, divided into:
- Fixed capital, including machinery, office equipment, building improvements, and production facilities.
- Working capital, including salaries, rent, utilities, marketing expenses, and other operational costs.
Report all figures based on their original acquisition value rather than their depreciated value. Only actual expenditure should be reported. Planned or projected investments should not be included.
2. Workforce Information
Report the number of Indonesian and foreign employees, the male-to-female ratio, new hires, resignations, and your total workforce at the end of the reporting period. Even companies with only a small number of employees are required to report accurate workforce data.
3. Production and Business Activity
This section reflects your company’s current stage of operation, whether it is still under construction, undergoing installation, conducting trial production, or operating commercially. Where applicable, you should also report production capacity, actual output, and export figures.
4. Business Challenges
Use this section to report genuine business obstacles, such as licensing delays, land acquisition issues, import restrictions, or local regulatory challenges. BKPM may follow up on issues reported through LKPM, so it is worth providing accurate information rather than leaving this section blank.
5. Responsible Company Representative
Each report must include the details of the responsible company representative:
- Full name
- Position
- Numéro de téléphone
- Email address
| Durée | Définition |
|---|---|
| Réalisation des investissements | The actual amount of capital that has been invested or spent during the reporting period, rather than planned or projected investment. |
| Fixed Capital | Long-term business assets such as machinery, buildings, equipment, and production facilities purchased for business operations. |
| Fonds de roulement | Funds used for day-to-day operating expenses such as salaries, rent, utilities, and marketing costs. |
How to Submit LKPM Through OSS?
LKPM is submitted entirely through the OSS platform. The general process is as follows:
- Log in to OSS and select the relevant KBLI business activity linked to your business license.
- Enter your investment realization figures for the reporting period.
- Update your workforce information.
- Complete the production or business activity section, where applicable.
- Declare any business challenges or obstacles.
- Submit the report for verification.
Submitting the report is only part of the process. Keep checking its status until it changes to Approved (Disetujui), not just Submitted (Terkirim). A report left in submitted status without approval can still cause compliance issues later.
LKPM Deadlines for 2026
Under Perka BKPM 5/2025 (Pasal 285–286), the reporting deadline was pushed back from the 10th to the 15th of the month following each quarter.
| Période de référence | Quarter Covered | Deadline |
| Q1 2026 | January – March | 15 April 2026 |
| Q2 2026 | April – June | 15 July 2026 |
| Q3 2026 | July – September | 15 October 2026 |
| Q4 2026 | October – December | 15 January 2027 |
Small businesses (UMK Kecil) reporting on a semester basis follow the same logic:
| Période de référence | Period Covered | Deadline |
| Semester I 2026 | January – June | 15 July 2026 |
| Semester II 2026 | July – December | 15 January 2027 |
If the deadline falls on a national holiday, OSS-RBA will adjust the submission date and announce the change through the system. It is therefore advisable to monitor OSS notifications before each reporting deadline rather than relying solely on the calendar.
Even with the additional reporting time, avoid waiting until the final day. OSS traffic often increases significantly as thousands of companies submit their reports near the deadline, and system slowdowns are common in the final 48 hours.
What Happens If You Miss the LKPM Deadline?
Missing a reporting deadline will not immediately disrupt your business. However, repeated non-compliance triggers a series of administrative sanctions from BKPM. These are applied in stages:
- First, second, and third written warnings
- Temporary suspension of business activities
- Administrative fines
- Revocation of your Business Identification Number (NIB)
The revocation of an NIB is the most serious consequence. Without a valid NIB, your company cannot access OSS services tied to your business license. This includes immigration sponsorship for foreign staff, business licensing, import approvals, and future permit applications. In other words, repeated failure to submit LKPM reports can impact your ability to operate and grow your business.
Common Mistakes to Avoid
Several mistakes continue to appear among foreign-owned companies:
- Reporting planned rather than realized investment. LKPM only records capital that has actually been invested, not future investment plans.
- Treating LKPM as an annual obligation. PT PMAs are required to submit LKPM every quarter, not once a year.
- Failing to update workforce information. Employee data should be updated whenever staff are hired, leave the company, or the organizational structure changes.
- Waiting until the last minute to submit. Give yourself enough time before the deadline, especially if revisions are required before the report is approved.
Keeping Your PT PMA Compliant
LKPM reporting is a small administrative task, but overlooking it can cause serious consequences. Companies that include LKPM in their regular compliance routine are less likely to face warnings, fines, or licensing issues.
For both new and established PT PMA companies, meeting LKPM obligations is a practical step to maintain corporate standing and stay compliant with regulations.
At ILA Global Consulting, we assist businesses with PT PMA compliance, corporate reporting requirements, and regulatory matters, helping investors better understand and meet their obligations in Indonesia.
Contact ILA Global Consulting for professional guidance on LKPM reporting and PT PMA compliance in Indonesia.
Questions fréquemment posées
Yes. Companies still under construction or installing equipment are usually required to report their development progress before commercial operations begin.
PT PMA companies must submit LKPM every quarter regardless of their investment value. Small businesses (UMK Kecil) with an investment between IDR 1 billion and IDR 5 billion generally report every six months.
Yes. Corrections can be made through OSS, but they should ideally be completed before the reporting window closes to avoid approval delays.
Submitted (Terkirim) confirms that your report has been successfully submitted through OSS. Approved (Disetujui) confirms that BKPM has reviewed and accepted the report. Only an approved report satisfies your compliance obligation.
No. LKPM reports investment realization and business progress to BKPM through OSS. It is separate from the monthly and annual tax obligations submitted to the Directorate General of Taxes.
No. Those exemptions existed under the previous 2021 regulation but were removed under Perka BKPM 5/2025. Companies operating in these sectors are now also required to submit LKPM through OSS-RBA.
