LKPM reporting frequency for foreign investors depends on total investment value, and the difference between semi-annual and quarterly reports lies in monitoring intensity and data detail. Under Peraturan BKPM No. 6/2020, larger investments require quarterly LKPM for closer supervision by BKPM and DPMPTSP, while smaller investments submit semi-annual reports.
If you operate a PT PMA, understanding this distinction is critical to protect your business license and maintain regulatory compliance.
1. Reporting Basis: Investment Value Threshold
The reporting frequency is determined by your total investment value:
- IDR 50 million to IDR 500 million → Semi-Annual (Semesteran)
- IDR 500 million to IDR 10 billion and above IDR 10 billion → Quarterly (Triwulanan)
- Below IDR 50 million may be exempt
Most foreign-owned companies exceed IDR 10 billion in capital structure. That is why quarterly LKPM is the most common scenario for foreign direct investment.
This classification reflects an investment-value driven compliance model, where higher capital triggers more frequent monitoring of investment realization.
Also read: Common Mistakes in LKPM Reporting and How to Avoid Them
2. Submission Periods and Deadlines
Both reports are submitted electronically via OSS.
Semi-Annual (Semesteran)
- Period I: January–June → Deadline July 10
- Period II: July–December → Deadline January 10 (next year)
Quarterly (Triwulanan)
- Q1: January–March → April 10
- Q2: April–June → July 10
- Q3: July–September → October 10
- Q4: October–December → January 10 (next year)
Deadlines are strict. Late submission may result in warnings or administrative consequences. We strongly recommend understanding the risk implications, as explained further in our detailed discussion on penalties and sanctions for late or incorrect LKPM reporting.
3. Content Differences: Tactical vs Strategic Focus
Although both formats cover company identity, NIB, investment realization, and operational progress, their level of detail differs significantly.
Quarterly LKPM: Tactical and Operational
Quarterly reports emphasize period-specific execution:
- Capital expenditure during the quarter
- Workforce absorption, both local and foreign
- Construction or factory progress
- Material procurement and facility updates
- Operational issues and permit constraints
- Work plan for the next quarter
This format provides real-time oversight of your FDI implementation.
Semi-Annual LKPM: Strategic and Cumulative
Semester reports focus on broader performance:
- Cumulative six-month investment recap
- Production and sales analysis
- Workforce summary and development plans
- Risk evaluation and performance indicators
Quarterly reporting is operationally granular. Semi-annual LKPM reporting is performance-oriented and strategic.
4. Implications for Foreign Investors
For foreign investors, LKPM is not a formality. It directly affects:
- Business license validity
- Access to incentives
- Expansion approvals
- Government credibility records
Quarterly reporting signals that your investment scale requires continuous monitoring by authorities. This is standard for most PT PMA structures, especially capital-intensive sectors.
If you are unsure how LKPM works in general, you may review our educational guide on LKPM reporting for PMA companies to understand the full compliance framework.
Also read: Director Responsibilities for LKPM Reporting in Indonesia
5. Common Challenges in Practice
Many foreign companies struggle with:
- Aligning financial data with OSS system fields
- Mapping invoices to investment realization
- Distinguishing capex vs operational expenses
- Preparing workforce absorption reports
- Tracking construction milestones
Mistakes or delays can lead to administrative sanctions. Before you reach that stage, we recommend reviewing our analysis on sanctions for late or incorrect LKPM reporting to understand the compliance risks.
You may also explore how InvestinAsia help foreign investors handle LKPM without the hassle, especially if your internal team is unfamiliar with Indonesia’s reporting structure.
How We Help You Stay Compliant
As an expert team assisting foreign investors across Indonesia, we understand that LKPM reporting is both technical and strategic.
If you operate a PT PMA and fall under quarterly reporting requirements, the workload increases four times per year. InvestinAsia’s Indonesia LKPM Reporting Services ensure:
- Accurate data preparation
- Proper OSS submission
- Deadline monitoring
- Regulatory alignment
- Documentation support
We position ourselves not only as service providers but as compliance partners who protect your investment continuity.
Contact us now for FREE consultation and get a special offer!
FAQs
What determines whether I submit quarterly or semi-annual LKPM?
Your total investment value determines the frequency under Peraturan BKPM No. 6/2020.
Is quarterly LKPM more detailed than semester LKPM?
Yes. Quarterly reports include period-specific operational data, while semester reports summarize cumulative performance.
Are both reports submitted through OSS?
Yes. All LKPM submissions must be filed electronically via OSS.
What happens if I miss the deadline?
You may receive administrative sanctions, warnings, or license restrictions.
Do most PT PMA companies submit quarterly LKPM?
Yes. Most foreign investments exceed IDR 500 million, triggering quarterly reporting.
