Why LKPM Matters: Who Must Report, the Latest Deadlines, and Penalties
Many business owners only learn about LKPM after a warning appears in the OSS licensing system. Yet this investment activity report is a routine obligation that directly affects the safety of your business licence, especially for foreign-owned PMA companies.
What is LKPM?
LKPM (Laporan Kegiatan Penanaman Modal) is a periodic report on your investment and business activity: capital realised, workforce, and obstacles. It is filed through OSS (Online Single Submission) and is separate from your tax returns.
Who must report?
Under Minister of Investment/BKPM Regulation No. 5 of 2025, small, medium, and large businesses must report, whether PMA (foreign) or PMDN (domestic). Only micro businesses and activities funded by the state or regional budget are exempt.
Latest deadlines
The regulation moved the deadline from the 10th to the 15th. Medium and large businesses report quarterly:
- Q1 (January–March): by 15 April
- Q2 (April–June): by 15 July
- Q3 (July–September): by 15 October
- Q4 (October–December): by 15 January of the following year
Small businesses report every six months. Watch the OSS website for occasional official extensions.
Penalties
Sanctions may apply if no LKPM is filed for two consecutive periods, or if reports show no additional investment for four consecutive periods during the preparation or construction stage. Sanctions escalate from written warnings to suspension of business activity and revocation of the licence, and Government Regulation 28/2025 adds administrative fines.
Common mistakes
- Assuming a business that has not started operating need not report.
- Filing on the last day, leaving no time to fix corrections requested by the verifier.
- Investment figures that do not match the financial statements.
LKPM service in Bali
Agam Anand Konsultama provides an LKPM reporting service in Denpasar for PMA and PMDN companies across Bali. We prepare the data from your books, file through OSS before the deadline, and follow up on verification, so your LKPM always matches your accounts and tax filings. Free first consultation.
