1. What Is the LKPM?
The LKPM is how the Ministry of Investment and Downstreaming/BKPM tracks what foreign and domestic investors actually do after they register. Each report tells the government how much you have invested, how many people you employ, what you produce and whether you are meeting your licence obligations.
The rules are in Ministry of Investment and Downstreaming/BKPM Regulation No. 5 of 2025 (Articles 284–288 for reporting and Articles 373–376 for penalties), in force since 2 October 2025. It replaced the 2021 rules, which is why older guides still quote deadlines on the 10th of the month.
2. Who Must File, and How Often
| Business | How often | Deadlines |
|---|---|---|
| PT PMA (always classed as a large business) | Every quarter | 15 Apr · 15 Jul · 15 Oct · 15 Jan |
| Medium-scale domestic business | Every quarter | Same as above |
| Small-scale domestic business | Every six months | 15 Jul · 15 Jan |
| Micro business | Not required | — |
Three rules catch new investors out:
- It starts with the NIB. The obligation begins as soon as OSS issues your Business Identification Number, not when you start trading.
- One report per activity and location. A company with a restaurant and a villa (two KBLI codes) files two reports each quarter.
- Dormant companies still file. Before you operate you file a "preparation stage" report. Once you declare in OSS that you are ready to operate, you switch to the "operational" report.
3. LKPM Deadlines for 2026–2027
| Quarter | Period covered | Deadline |
|---|---|---|
| Q3 2026 | July – September 2026 | 15 October 2026 |
| Q4 2026 | October – December 2026 | 15 January 2027 |
| Q1 2027 | January – March 2027 | 15 April 2027 |
| Q2 2027 | April – June 2027 | 15 July 2027 |
| Q3 2027 | July – September 2027 | 15 October 2027 |
If a deadline falls on a national holiday, the government announces an adjusted date. Don't wait for that: file in the first week after the quarter ends.
4. What Goes in the Report
Under Article 285 of the regulation, each LKPM covers:
- Investment realised — money spent on fixed assets (equipment, fit-out, vehicles, leasehold) and working capital during the quarter
- Workforce — Indonesian and foreign employees
- Production of goods or services (operational stage)
- Licences — progress on basic requirements and business licences
- Obligations — training and technology transfer to Indonesian staff, partnerships with small businesses, environment, good governance, employment, workplace safety and CSR
- Problems you are facing as an investor
5. How to File LKPM in OSS
Log in to OSS
Use the company's OSS account at oss.go.id.
Open the LKPM menu
Go to investment reporting (Pelaporan Penanaman Modal), then LKPM. Menu labels can change when OSS is updated.
Pick project and period
Choose the business activity and location, and the quarter. OSS carries forward your cumulative figures.
Enter the figures
Investment spent this quarter, staff numbers and, once operating, production. Add any problems in the notes.
Submit and save the receipt
OSS issues an electronic receipt (tanda terima). Keep it.
Watch for verification
The authority verifies within 3 days and either approves or asks for a correction. You can correct it until the deadline.
6. What Happens If You Miss a Report
Penalties start if you fail to file for two consecutive periods (Article 373). From there the ladder is:
| Step | What happens | How to clear it |
|---|---|---|
| 1st warning | Written warning via OSS | File the next quarter's LKPM — the warning lapses |
| 2nd warning | Issued if you miss the next quarter too | File the next LKPM |
| 3rd warning | Issued if you miss again | File the next LKPM |
| Temporary suspension + fine | Business activities suspended; administrative fine imposed | File the LKPM and pay the fine |
| Licence revoked | Business licence (PB) revoked in OSS | Too late — avoid reaching this step |
Each warning disappears once you file the next report, so a single late quarter is fixable. A company that ignores OSS notifications for a year, though, can lose its licence.
7. The "No New Investment" Trap
Filing on time is not always enough. Article 373 also triggers penalties if a company files four consecutive reports with no additional investment realised — for example, a company that registered, filed "zero" every quarter and never actually invested.
This connects directly to your investment plan of more than IDR 10 billion: LKPM is where the government watches that plan being realised. Report real spending — equipment, fit-out, stock, working capital — as it happens.
8. LKPM and Your KITAS
Immigration treats an up-to-date LKPM as a sign your company is real. The latest LKPM is part of the Investor KITAS document package, and in practice immigration offices often ask for a recent LKPM receipt when you extend. A company with missing reports can find its directors' stay permits delayed.
9. Frequently Asked Questions
When is the LKPM deadline in 2026?
PT PMA companies file quarterly: by 15 April (Q1), 15 July (Q2), 15 October (Q3) and 15 January of the following year (Q4), under BKPM Regulation No. 5 of 2025. Older guides that say the 10th refer to the 2021 rules.
Does a new or dormant PT PMA have to file LKPM?
Yes. The obligation starts when OSS issues your NIB. Before you operate you file a preparation-stage report; after you declare in OSS that you are ready to operate, you file the operational report.
What is the penalty for not filing LKPM?
Missing two consecutive reports triggers a first warning, then a second and third warning if you keep missing, then temporary suspension of business with an administrative fine, and finally revocation of the business licence. Each warning lapses when you file the next report.
Do I file one LKPM for the whole company?
No. You file one report per business activity (KBLI) and per location. A company running a restaurant and a villa files two reports each quarter.
Can filing "zero investment" cause problems?
Yes. Four consecutive reports with no additional investment realised also trigger penalties under Article 373. Report real spending on assets and operations as it happens.
Can IndoDesk file LKPM for me?
Yes. IndoDesk's tax and compliance retainer (from USD 300 per month) prepares and files every LKPM, handles correction requests, and tracks deadlines for all your business activities.
Never Miss an LKPM Deadline
IndoDesk files your quarterly LKPM, monthly tax and annual returns from USD 300 per month, with Urdu and Hindi support.
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