PT PMA LKPM Reporting in Indonesia: Deadlines, Requirements and Common Mistakes

LKPM stands for Laporan Kegiatan Penanaman Modal, Indonesia’s investment activity report submitted through the OSS system. It records the progress of an investment project, including realised investment, workforce information and problems affecting implementation.

For PT PMA owners, LKPM connects the company’s registered investment plans with what is actually happening in the business. Reports should reflect the relevant project’s stage and be supported by company records. Planned investment and money already spent should not be treated as the same figure.

LKPM is separate from tax returns and annual corporate reporting through AHU/SABH. Completing those obligations does not replace an applicable LKPM submission.

The practical starting point is to identify the projects registered in OSS, confirm their reporting obligations and check the status of previous submissions. A company should not assume that having no new investment, no revenue or no operations automatically removes its reporting obligation.

PT PMA companies generally follow the quarterly LKPM reporting framework for large businesses. Having a small team or limited revenue does not automatically place a foreign-investment company within the reporting rules for micro or small businesses.

Under Minister of Investment and Downstream Industry/Head of BKPM Regulation No. 5 of 2025, reporting is organised by business activity and location after the business obtains its NIB. Companies with several registered projects should therefore check the reporting requirements for each relevant activity and location rather than assume that one submission covers the entire company.

Official DPMPTSP guidance summarises the reporting frequency and exemptions as follows:

• Small businesses, which report every six months;
• Medium and large businesses, which report quarterly;
• Micro businesses and activities financed from the state or regional government budget, which fall within the stated reporting exclusions.

An ordinary privately funded PT PMA should not assume that these exclusions apply to it. If the company believes a project is exempt, it should confirm the legal basis and how that position is reflected in OSS.

Before preparing the report, review the company’s business scale, registered activities, project locations and reporting status. Resolve missing or inconsistent project records with OSS support or the competent investment authority.

For medium and large businesses, including PT PMA companies subject to quarterly reporting, Regulation No. 5 of 2025 sets the following LKPM deadlines:

• Quarter I — January to March: submit by 15 April of the same year;
• Quarter II — April to June: submit by 15 July of the same year;
• Quarter III — July to September: submit by 15 October of the same year;
• Quarter IV — October to December: submit by 15 January of the following year.

The standard deadline is therefore the 15th of the month following the quarter, rather than the 10th stated in some older guidance.

For the third quarter of 2026, OSS has announced a reporting period of 1–15 October 2026. Companies should prepare their July–September records and submit the report by 15 October 2026.

For the fourth quarter of 2026, the standard deadline is 15 January 2027.

Avoid leaving submission until the final day. Allow time to reconcile figures, resolve access problems and respond to any requests for correction. After submitting, check the report’s status in OSS and retain the submission evidence.

If the authorities announce an adjustment or extension for a particular reporting period, check its scope and conditions before relying on it. A previous extension should not be assumed to apply to the next quarter.

LKPM reporting distinguishes between projects still in preparation or construction and projects at the operational or commercial stage. The report should reflect the position of the relevant project, rather than simply the age of the company.

Preparation or construction stage

This stage concerns projects that have not yet entered operations or commercial activity. A company may be arranging permits, preparing premises, constructing facilities or acquiring equipment.

The report should accurately describe investment realised during the period, workforce information and any obstacles affecting progress. A project that has not started generating revenue may still have investment activity to report.

Operational or commercial stage

This stage concerns projects that are ready for, or have entered, operations or commercial activity. Reporting covers the applicable operational information as well as investment, workforce and implementation issues.

Starting operations does not remove the LKPM obligation. Equally, additional construction or equipment purchases do not necessarily mean an operating project should be reported as a preparation-stage project.

Check each project separately

A PT PMA may have one operating project and another still under development. Check the stage and reporting form for each relevant project in OSS.

If the recorded stage does not match the actual position, review the applicable OSS procedure before submitting. Do not select a stage simply because its form is easier to complete. Filing an LKPM report does not replace any licence, approval or operational requirement that the project must separately satisfy.

Yes, if the project remains subject to LKPM reporting. The absence of new investment during a quarter does not, by itself, remove the reporting obligation.

An operating business may continue using existing premises and equipment without making additional capital expenditure. A preparation-stage project may be delayed while the company resolves financing, land, construction or licensing issues. In either case, the report should describe the actual position for the reporting period.

No new investment does not necessarily mean that every field should be zero. The company may still have employees, production or service activity, and other information required by the applicable reporting form.

Before submitting a report with no additional investment:

• Check whether any reportable expenditure occurred during the quarter;
• Distinguish the current period’s figures from cumulative investment already reported;
• Complete the workforce and operational fields applicable to the project;
• Explain delays or implementation problems accurately where the form requires them;
• Reconcile the report with company records and previous submissions.

Do not invent expenditure to make the project appear active, or repeat earlier investment as though it occurred again in the current quarter.

If the company has stopped operating, review its reporting obligations alongside its formal OSS and corporate status. Stopping business activity is not the same as completing the procedures to close a project or dissolve the company.

Prepare a separate working file for each project that requires reporting. It should connect the information entered in OSS with supporting company records and show how the figures were calculated.

Project details

Check the NIB, business activity or KBLI, project identifier, location and reporting stage. Confirm that you are preparing the report for the correct quarter and project.

Investment realisation

Compile expenditure records relevant to the categories requested in the applicable LKPM form. Supporting records may include invoices, payment evidence, contracts and asset schedules.

Separate planned investment from investment already realised. Check which fields request additions during the reporting period and which show cumulative amounts. Do not enter the company’s declared capital or investment plan as realised expenditure merely because those figures appear in its corporate documents.

Workforce information

Prepare workforce data for the relevant project using the categories and definitions in the OSS form. Reconcile the figures with personnel records and check how employees working across several projects should be allocated to avoid double counting.

Operational information

For projects at the operational or commercial stage, prepare the production, sales or service-activity information requested by the applicable form. Use the specified units and reporting period consistently.

Project problems and explanations

Record material obstacles affecting implementation, such as construction delays, unresolved licensing issues or financing constraints. Describe what has happened, its effect on the project and the action being taken.

Previous submissions

Keep copies of earlier LKPM reports, submission receipts, approval status and requests for correction. Compare the new report with those records so that unexplained changes or repeated expenditure can be identified before submission.

These working documents support accurate reporting. They are not a universal list of attachments that every company must upload: follow the requirements shown in OSS for the relevant project and report.

LKPM is submitted electronically through OSS. The available fields and reporting form depend on the project and its stage, so follow the current instructions displayed in the system.

1. Access the company’s OSS account

Confirm that the authorised person responsible for filing can access the account and receive relevant notifications. If an external adviser handles submission, agree who will review the information and monitor follow-up requests.

2. Select the relevant project and reporting period

Open the LKPM reporting function and identify the activity, location and quarter being reported. Check that the project details and reporting stage are correct before entering figures.

3. Complete the applicable fields

Enter investment realisation, workforce information, operational data and implementation problems as required by the form. Use the prepared working records and check the units, reporting period and distinction between current-period and cumulative figures.

4. Review and submit

Check completeness and consistency before submitting. Saving a draft is not the same as sending the report. Confirm that OSS records the submission and retain the available receipt or other evidence.

5. Monitor verification and respond to corrections

Submission is not necessarily the final step. Check the report’s status and any feedback from the reviewing authority. If corrections are requested, address the identified issues, resubmit as required and retain the revised version.

6. Keep a reporting record

Record the project, reporting period, submission date, current status and any outstanding action. Where several projects require reports, check each one separately.

If a technical problem prevents submission, document the error and contact OSS support or the competent investment authority promptly. A screenshot or support ticket helps explain the problem but should not be treated as an automatic extension of the filing deadline.

A report can be submitted on time and still contain information that needs correction. Before filing, check for these common sources of inconsistency.

Reporting planned investment as realised investment

An investment plan describes intended spending. LKPM investment realisation should reflect amounts reportable under the applicable form and supported by records. Copying the planned figure from OSS does not demonstrate that the investment has occurred.

Counting the same expenditure more than once

Do not repeat an earlier quarter’s expenditure as a new addition. Reconcile current-period figures with previous reports and cumulative totals, particularly when changing accountants or reporting providers.

Overlooking a project or location

Completing one report does not necessarily satisfy the reporting requirements for every activity registered under the company. Maintain a project list and check which submissions remain outstanding.

Using the wrong reporting stage

The form should correspond to the project’s actual stage and the applicable OSS requirements. Investigate discrepancies between recorded status and actual operations before submitting.

Treating a draft or submission receipt as final approval

Check whether the report was submitted successfully and whether the reviewing authority has requested corrections. Keep track of the latest status rather than relying only on the date the form was completed.

Losing access to reports prepared by an adviser

The company should retain copies of the submitted figures, supporting calculations and correspondence. Before changing providers, obtain the reporting history and confirm how outstanding corrections will be handled.

If an earlier report contains an error, identify the affected project, period and figures. Confirm the available correction procedure through OSS or the reviewing authority. Avoid trying to conceal the discrepancy by entering an unexplained adjustment in a later report.

Failure to fulfil LKPM reporting obligations can lead to administrative sanctions under Regulation No. 5 of 2025. The framework provides for staged enforcement, including written warnings and, where non-compliance continues and the applicable conditions are met, temporary suspension of business activities or revocation of business licensing.

Missing a deadline should not be described as automatically cancelling the company’s NIB the following day. The consequences depend on the reporting failure, previous compliance history, notices issued and the applicable enforcement procedure.

If a deadline has been missed, the company should:

• Identify every affected project and reporting period;
• Check OSS notifications and any correspondence from the reviewing authority;
• Confirm the available procedure for submitting overdue reports or correcting rejected submissions;
• Prepare accurate figures supported by company records;
• Respond within any deadline stated in an official notice;
• Monitor the resulting report and sanction status until outstanding issues are resolved.

Do not assume that submitting the latest quarter automatically clears earlier missing reports. Equally, a new submission should not be treated as proof that an existing warning or restriction has been lifted.

Where OSS does not allow the required action, contact the competent investment authority or OSS support and retain the correspondence. If a formal sanction has already been issued, review the specific requirements for remedying the breach and obtaining confirmation of its resolution.

Before submitting, review each report against the project records and confirm that someone is responsible for monitoring the result.

• Confirm the correct project, business activity, location and reporting quarter;
• Check that the reporting stage matches the project’s actual position and applicable OSS requirements;
• Separate planned investment, current-period realisation and cumulative figures;
• Reconcile reportable expenditure with supporting records and previous submissions;
• Verify workforce and operational information using the categories and units requested in the form;
• Explain project delays and implementation problems accurately;
• Review any outstanding corrections or missing reports from earlier periods;
• Confirm that the report has been submitted rather than merely saved as a draft;
• Retain submission evidence and a copy of the figures reported;
• Assign responsibility for checking the report’s status and responding to requests for correction.

Keep this checklist with the quarterly reporting file. If an adviser handles submission, the company should still receive the completed report, supporting calculations and confirmation of any remaining action.

A PT PMA subject to the large-business reporting framework generally submits LKPM quarterly. The company should check the reporting requirements for each relevant business activity and project location in OSS.

Under Regulation No. 5 of 2025, the standard quarterly deadlines are 15 April, 15 July, 15 October and 15 January of the following year. Guidance referring to the 10th may reflect the previous rules. Check official OSS announcements for any adjustment to a particular reporting period.

Yes, if the project remains subject to reporting. No additional investment does not automatically remove the obligation. Report the actual position and complete the applicable workforce, operational and project-problem fields rather than assuming that every figure should be zero.

A project still in preparation or construction may be required to submit LKPM before it earns revenue. Check the project’s reporting obligation and use the appropriate preparation-stage form in OSS.

Not necessarily. LKPM reporting is organised by business activity and location. A company with several projects should check each relevant project in OSS and confirm that all required reports have been submitted.

No. Tax returns, annual corporate reporting through AHU/SABH and LKPM serve different purposes. Completing one does not replace the others where they apply.

No. Submission evidence confirms that a report was sent, but the reviewing authority may request corrections. Check the report’s current status in OSS and retain any approval or follow-up correspondence.

Identify the affected projects and periods, check OSS notifications and confirm the available procedure for overdue submissions or corrections. Respond to any official notice within its stated deadline. Submitting the latest quarter should not be assumed to resolve earlier missing reports or automatically remove an existing sanction.

LKPM reporting should be reviewed alongside the company’s corporate records, business classifications and licensing position. These guides explain the related checks:

• PT PMA Compliance Review Indonesia;
• KBLI 2025 for Existing PT PMA: AHU and OSS Checks;
• PT PMA Annual Report Indonesia 2026.