LKPM Report Indonesia: PT PMA Compliance Guide

What is LKPM?

LKPM stands for Laporan Kegiatan Penanaman Modal — Investment Activity Report. It is a mandatory quarterly compliance report that certain business entities in Indonesia are required to submit to the OSS (Online Single Submission) system and to the Indonesia Investment Coordinating Board (BKPM).

For foreign-owned companies (PT PMA), LKPM is one of the most important ongoing compliance obligations after company registration. Failure to submit LKPM on time can result in warnings, licence suspension, or in repeated cases, revocation of business licences.

Who Must Submit LKPM?

LKPM reporting is required for business entities that have obtained a Business Identification Number (NIB) through OSS, including:

• •PT PMA (foreign-owned companies) with active investment activities
• •PT PMA in the construction phase (pre-operations)
• •Domestic companies meeting investment thresholds

Not all small micro-businesses are subject to LKPM. The obligation depends on your business scale, KBLI classification, and NIB status. Visa Nest reviews your PT PMA's specific situation to confirm whether LKPM applies and which reporting category you fall into.

LKPM Reporting Periods and Deadlines

LKPM is reported quarterly. The standard reporting periods and their submission deadlines are:

Missing deadlines can trigger compliance warnings from the OSS system or from your local DPMPTSP (Regional Investment and One-Stop Service agency).

What Does LKPM Report Cover?

Each quarterly LKPM submission typically includes:

• •Investment realization figures (actual funds invested in the reporting period)
• •Land and building usage status
• •Workforce details (number of Indonesian and foreign employees)
• •Production or operational status (for companies that have commenced operations)
• •Obstacles or issues faced during the period

LKPM During the Construction Phase vs Operations Phase

PT PMA companies go through two reporting phases:

Construction/Pre-Operations Phase — before your PT PMA begins commercial activity, you report on investment commitments, land preparation, building, and equipment procurement.

Operations Phase — once your PT PMA commences operations, reporting shifts to actual production, sales, and realized investment values.

The data required differs between phases. Visa Nest helps identify which phase applies to your PT PMA and prepares the correct data accordingly.

Common LKPM Errors to Avoid

Many PT PMA owners face difficulties with LKPM because of:

• •Reporting the wrong investment realization figures (committed vs actual)
• •Confusing the construction and operations phase requirements
• •Missing quarterly deadlines due to unfamiliarity with the OSS system
• •Incorrect employee headcount or nationality breakdown
• •Failing to report at all after obtaining NIB but before starting operations

Errors in LKPM can attract compliance queries and delay other licences or renewals tied to your PT PMA's good standing.

LKPM and Your PT PMA's Compliance Status

Your PT PMA's LKPM compliance status is visible on the OSS system and can affect:

• •Renewal of business licences
• •Applications for additional permits tied to your NIB
• •Investor KITAS renewals for directors linked to the PT PMA
• •Bank account maintenance and corporate banking relationships

Keeping LKPM up to date is part of maintaining a healthy, compliant PT PMA in Indonesia.

FAQ

Is LKPM the same as a tax report?

No. LKPM is an investment activity report submitted to OSS/BKPM. It is separate from tax filings (SPT) submitted to the Directorate General of Taxes. Both are required for a compliant PT PMA.

Can LKPM be submitted in English?

No. LKPM is submitted through the Indonesian OSS system and requires data to be entered in Bahasa Indonesia format. Visa Nest handles the preparation and assists with the OSS submission process.

What happens if we miss an LKPM deadline?

Missing deadlines can generate warnings on your OSS profile. Repeated non-compliance can result in licence suspension. If you have missed a reporting period, Visa Nest advises on catch-up submissions and compliance restoration.

Does a PT PMA with a virtual office still need to submit LKPM?

Yes. LKPM obligation is tied to your NIB, not your office type. PT PMA companies using virtual office addresses in Bali, Jakarta, or elsewhere are still subject to LKPM if their business scale and KBLI classification require it.

Disclaimer

Visa Nest provides LKPM document preparation and advisory support. Final submission and compliance decisions are subject to OSS system requirements and BKPM/DPMPTSP regulations, which can change. This content is for informational purposes only and does not constitute legal or accounting advice.