LKPM: Quarterly Investment Report

LKPM Quarterly Report

LKPM = Laporan Kegiatan Penanaman Modal = Investment Activity Report.

Every PT PMA must file LKPM quarterly — this is not optional and missing it repeatedly can get your NIB suspended or revoked.

Cost: Free Time: 30 minutes per quarter if your records are organized Due: Within 10 days of quarter end

Quarterly Deadlines

Why This Matters

The Indonesian government uses LKPM to:

1. Track foreign investment actually materializing vs. just planned
2. Monitor employment of Indonesians in foreign-owned businesses
3. Verify compliance with capital commitments
4. Identify shell companies to deregister

Four consecutive missing LKPMs typically result in NIB revocation. BKPM sends written warnings first, but if ignored, your company becomes operationally dead.

Step 1 — Access LKPM Menu

1. Log in to https://oss.go.id with your business account
2. Click LKPM in the top menu (or under Pelaporan)
3. Select the quarter you're reporting on
4. Click Buat Laporan (Create Report)

Step 2 — Fill in Investment Realization

Investment already realized (cumulative, since company started):

• Modal Tetap: Fixed assets (land, buildings, equipment, vehicles, etc.)

- Value in IDR

- Brief description

• Modal Kerja: Working capital (inventory, receivables, cash)

- Value in IDR

These should accumulate over time. If you started with Rp 0 and now have Rp 500M in equipment, your Modal Tetap is Rp 500M.

This quarter additions:

• What new investments did you make during Q1/Q2/Q3/Q4?
• Equipment purchased, office setup, renovations, etc.

Step 3 — Employment Data

• Total Indonesian employees: count as of end of quarter
• Total foreign employees (KITAS holders): count
• Male/Female breakdown
• New hires this quarter
• Terminated this quarter

Step 4 — Production/Service Output

• Nilai Produksi (Production value): revenue for the quarter in IDR
• Volume: units sold or services delivered (if applicable)
• Export value: if any exports, report in USD equivalent

Step 5 — Problems and Assistance Needed

Optional but useful:

• Did you encounter any regulatory problems?
• Do you need assistance from BKPM?
• Are there any obstacles to your investment plan?

Being honest here can sometimes get you BKPM support (e.g., with local government issues).

Step 6 — Submit

1. Review all entries
2. Digitally "sign" (checkbox confirmation)
3. Click Kirim
4. Download confirmation PDF — keep this for your records

Common Mistakes

• Reporting Rp 0 investment in early quarters: If you literally haven't spent anything, that's OK. But if you've paid rent, bought equipment, hired staff — report it. Zero across multiple quarters looks like a shell company.
• Cumulative vs incremental confusion: Modal Tetap should be cumulative (total to date). Production value is for the quarter only.
• Mismatch with other filings: If LKPM shows Rp 500M revenue but your VAT return shows Rp 100M, you'll trigger an audit.
• Missing the deadline: First warning letter, then final warning, then suspension. Take it seriously.

First LKPM After Incorporation

Your first LKPM is due for the quarter in which your NIB was issued. If you got NIB in February, your first LKPM is Q1 (due April 10).

Don't report Rp 0 across the board even if you're just starting. Include:

• Notary costs (counts as initial setup)
• Rent deposits
• Equipment purchases
• Bank account opening capital
• Any hired staff

What If You Already Missed Several Quarters?

1. File the backlogged reports immediately via OSS
2. If your NIB is already suspended, contact BKPM in writing explaining why
3. If NIB is revoked, you need to re-apply (and may have trouble explaining the gap)

Prevention: Set calendar reminders for April 10, July 10, October 10, January 10. Or assign the responsibility to an internal staff member.

_Source: Perka BKPM 5/2021; oss.go.id LKPM guide._