Quarterly LKPM reporting is a mandatory compliance obligation for PT PMA companies in Indonesia with investment realization exceeding Rp5 billion. As an investment consulting firm, we see LKPM not as a formality, but as a regulatory instrument used by BKPM to evaluate your business performance, licensing status, and long-term eligibility for incentives. If you operate a foreign-owned company in Indonesia, understanding this process is essential to protecting your licenses and maintaining operational continuity.
LKPM, or Laporan Kegiatan Penanaman Modal, must be submitted through the OSS system and reflects your actual business activities, not just planned investments. BKPM uses this data to monitor realization accuracy, workforce absorption, and compliance across all registered KBLI codes and locations.
Who Is Required to Submit Quarterly LKPM
Quarterly LKPM applies to PT PMA classified as medium or large enterprises, defined by total investment value above Rp5 billion. Smaller businesses report semi-annually, but most foreign-owned companies fall into the quarterly category.
You are required to report all KBLI codes and business locations listed under your NIB. This obligation remains even if there is no activity during the quarter. Inactive operations must still submit a zero-activity LKPM to avoid being considered non-compliant.
Also read: Can LKPM Non-Compliance Freeze Your NIB in Indonesia?
LKPM Reporting Periods and Deadlines
Each quarter has a fixed submission window, and missing it can trigger sanctions.
- Q1 January to March, due April 1–15
- Q2 April to June, due July 1–15
- Q3 July to September, due October 1–15
- Q4 October to December, due January 1–15 of the following year
We always advise submitting early. The OSS system allows verification and corrections within the reporting window, giving you time to resolve inconsistencies before the deadline.
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How to Submit Quarterly LKPM via OSS
To submit your quarterly LKPM correctly through the OSS system, follow these structured steps:
Log in to the OSS platform
Access the OSS system using your company’s NIB credentials.
Assign a responsible person
Designate a director or authorized coordinator as the LKPM PIC, including valid email and phone contact details.
Select the applicable business phase
Choose whether the report is for the construction phase or the production phase, based on your actual operational status.
Complete the online LKPM form
Input all required data, including investment realization, workforce information, assets, imports, production output, and operational issues.
Verify and validate all entries
Cross-check figures for consistency with internal records, tax filings, and employment data.
Submit the LKPM report
Finalize submission through the OSS dashboard within the official reporting window.
Monitor submission status
Regularly check the OSS dashboard for acceptance, revision requests, or system notifications.
Key Data Covered in Quarterly LKPM
LKPM content differs based on whether your business is in the construction or production phase.
- For construction, reporting focuses on capital realization, workforce usage, machinery, and project obstacles.
- For production, you must report asset realization, employment, imports, production output, and compliance with obligations.
Accuracy is critical. BKPM cross-references LKPM data with tax and employment records, including BPJS, to detect inconsistencies.
Common LKPM Reporting Pitfalls
Based on our experience assisting foreign-owned companies, the following issues frequently lead to LKPM non-compliance:
Late submission after the 15th deadline
Missing the reporting window automatically triggers administrative warnings and compliance flags.
Incomplete or inconsistent data entries
Discrepancies between LKPM, tax reports, or BPJS records often result in rejection or further scrutiny.
Failure to report inactive KBLI codes or locations
Even non-operational business activities must be reported with zero activity.
Lack of OSS dashboard monitoring
Ignoring system notifications can cause revision requests to expire, leading to reports being deemed unsubmitted.
Incorrect business phase selection
Reporting production data while still classified under construction, or vice versa, creates regulatory inconsistencies.
Underreporting investment realization
Inaccurate capital or asset reporting raises red flags during BKPM verification.
No internal compliance tracking system
Companies without reminders or internal controls are more likely to miss deadlines or submit inaccurate reports.
Also read: Steps to Appeal or Resolve LKPM Late Filing Sanctions
Penalties and Compliance Risks
Repeated non-compliance carries serious consequences, from written warnings and activity restrictions to NIB freezing and license revocation after multiple missed reporting periods. Directors may also face personal liability.
To understand the full enforcement structure, you should review our detailed explanation on Penalties and Sanctions for Late or Incorrect LKPM Reporting for Foreign Companies in Indonesia. This clarity helps you assess risk exposure before it escalates.
Also read: Director Responsibilities for LKPM Reporting in Indonesia
Best Practices for Sustainable Compliance
We recommend maintaining real-time investment records, reporting all registered KBLI activities, and documenting operational challenges transparently. Weekly OSS checks help prevent missed notifications.
Consistent compliance strengthens your position when applying for incentives such as tax facilities or supporting immigration processes like KITAS renewals.
For a broader regulatory foundation, you may also find our guide on LKPM Reporting for PMA and Foreign Companies in Indonesia useful as a complementary reference.
How We Support Your Quarterly LKPM Obligations
As an experienced advisory team, we help you manage quarterly LKPM end to end. Our service covers data validation, OSS submission, revision handling, and ongoing compliance monitoring. This allows you to focus on growing your business while we safeguard your regulatory standing.
If you want a structured, risk-free approach to LKPM compliance, explore InvestinAsia’s Indonesia LKPM Reporting Services. We position ourselves not just as a service provider, but as your long-term compliance partner in Indonesia.
Contact us now for FREE consultation and get a special offer!
Frequently Asked Questions (FAQs)
What happens if there is no business activity in a quarter?
You must still submit a quarterly LKPM with zero activity. Not submitting is treated as non-compliance.
Can LKPM data be corrected after submission?
Yes. Corrections are allowed within the reporting window as long as the deadline has not passed.
Who is responsible for LKPM submission in a PT PMA?
The responsibility lies with the company, typically delegated to a director or appointed coordinator registered in OSS.
Does LKPM affect business licensing?
Yes. BKPM uses LKPM data to evaluate license validity and compliance status.
Is LKPM required for each business location?
Yes. All locations and KBLI codes listed under your NIB must be reported.
