Semi-Annually LKPM is a mandatory year-end investment realization report for PMA companies in Indonesia. Under the supervision of BKPM and regulated by Peraturan BKPM No. 5/2021, it serves as a cumulative summary of your company’s capital realization, operational performance, manpower absorption, and future business plans, submitted digitally through the Online Single Submission system.
If your PMA company is already in the operational phase, Semi-Annually or Semester LKPM is not optional. It is a compliance obligation tied directly to your business licenses and long-term investment status.
In short, Semi-Annually LKPM confirms to the Indonesian government that your investment is real, active, and aligned with the commitments declared in your business license.
Legal Basis and Reporting Timeline
Semi-Annually LKPM falls under Indonesia’s risk-based licensing framework integrated into OSS-RBA. Operational PMA companies must submit reports twice a year on a semester basis:
- January 1–10 for July–December period
- July 1–10 for January–June period
For example, the Semester II report is due between January 1 and January 10 of the following year.
Missing this deadline exposes your company to administrative sanctions, including warnings, license freezing, or restrictions on future facilities.
Also read: Director Responsibilities for LKPM Reporting in Indonesia
Core Components of Semi-Annually LKPM
Semi-Annually LKPM is cumulative. It summarizes your total investment realization and operational achievements over the reporting period.
Key components include:
1. Cumulative Investment Realization
You must report:
- Capital inflows
- Fixed asset acquisition
- Total realized investment value
This must align with your OSS data and reflect actual business activity.
2. Operational Performance
You must disclose:
- Production output
- Sales figures
- Export or domestic distribution
Accuracy is critical because inconsistencies can trigger compliance review.
3. Employment and Social Security Data
You must report:
- Number of local employees
- Number of expatriates
- Participation in BPJS Ketenagakerjaan
Labor data must reflect real payroll and HR records.
4. Risk Evaluation and Strategic Plan
Semi-Annually LKPM also includes:
- Operational risk assessment
- Expansion or adjustment plans for the next year
This section provides regulators with insight into your future direction.
Step-by-Step: How to Submit Semi-Annually LKPM via OSS
Before filing, ensure your company has an active NIB and complete project data in OSS.
Submission Process:
- Log in to https://oss.go.id using NIB credentials.
- Select PELAPORAN → LAPORAN LKPM → PELAPORAN.
- Click BUAT LAPORAN and choose the correct semester period.
- Complete all required sections:
- Investment realization
- Operational data
- Employment details
- Risk and strategic outlook
- Verify data and digitally sign by authorized director.
- Click KIRIM LKPM.
If BKPM provides revision notes, you must respond and resubmit promptly. Always download and archive submission proof for at least five years.
Also read: Common Mistakes in LKPM Reporting and How to Avoid Them
Semi-Annually LKPM vs Quarterly LKPM
Understanding the distinction prevents reporting errors.
| Aspect | Quarterly LKPM | Semi-Annually/Semester LKPM |
|---|---|---|
| Frequency | Four times per year | Twice per year |
| Focus | Ongoing operational details | Cumulative recap and evaluation |
| Objective | Real-time monitoring | Year-end assessment and compliance validation |
Semi-Annually LKPM is strategic and cumulative, while quarterly LKPM is operational and periodic.
Semi-Annually LKPM vs BKPM Incentive Report
Do not confuse Semi-Annually LKPM with incentive reporting.
Semi-Annually LKPM monitors overall investment realization. Incentive reports account specifically for tax holidays, customs exemptions, or other facilities granted.
They are separate obligations. Failing one does not replace the other.
Common Challenges Foreign PMA Companies Face
Many foreign investors struggle with:
- Aligning financial statements with OSS entries
- Ensuring cumulative investment accuracy
- Managing strict January and July deadlines
- Responding to correction notes from BKPM
If reporting errors occur, the consequences are real. We explain detailed risks in our guide on penalties and sanctions for late or incorrect LKPM reporting. For a broader compliance overview, you can also review our article on LKPM reporting for PMA companies.
Also read: Steps to Appeal or Resolve LKPM Late Filing Sanctions
Why Accuracy in Semi-Annually LKPM Protects Your Investment
Semi-Annually LKPM is more than paperwork. It protects:
- Your operational license
- Eligibility for future expansion
- Access to investment facilities
A well-prepared report strengthens your regulatory standing in Indonesia.
At InvestinAsia, we regularly educate foreign investors on how to avoid unnecessary compliance risks. In our article on how InvestinAsia help foreign investors handle LKPM without hassle, we outline practical solutions tailored to PMA structures.
If you prefer a structured, compliance-focused approach, our Indonesia LKPM Reporting Services ensure your Semi-Annually LKPM is accurate, timely, and aligned with OSS requirements.
Contact us now for FREE consultation and get a special offer!
Frequently Asked Questions
What is the deadline for Semi-Annually LKPM?
For Semester II, it is January 1–10 of the following year. For Semester I, it is July 1–10.
Who must submit Semi-Annually LKPM?
All operational-stage PMA companies, unless specifically exempted under micro or small-scale classifications.
What happens if Semi-Annually LKPM is late?
Sanctions may include written warnings, license suspension, or restrictions on new facilities.
Is Semi-Annually LKPM the same as incentive reporting?
No. Incentive reporting focuses only on facility utilization, while Semi-Annually LKPM covers total investment and operations.
Can incorrect data trigger penalties?
Yes. Data must reflect real financial and operational conditions. Inaccurate reporting can result in compliance review or administrative sanctions.
