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About Investment Activity Report (LKPM) in Indonesia

A Guide to Investment Activity Report (LKPM) in IndonesiaIn accordance with BKPM Regulation No. 6 of 2020, business entities in Indonesia are obliged to submit their investment activity reports (Laporan Kegiatan Penanaman Modal – LKPM) providing a development or construction report (if a business is still non-operational) or a production or operation report (if operations have already started), on a quarterly basis.


Which Companies Should Submit Investment Activity Reports in Indonesia?

The following business subjects are required to submit LKPM via the LKPM Online System which can be accessed using the same access rights (username and password) as the Online Licensing System (SPIPISE):

  • Any business subjects with the investment value of more than IDR 50 million (Cv, Firma, UD, Foundation) and have business identification numbers (Nomor Induk Berusaha– NIB)
  • Local PT
  • PMA
  • Foreign Company Representative Offices

Failure to submit the quarterly Investment Activity Report may results in BKPM (Indonesian Investment Coordinating Board/Badan Koordinasi Penanaman Modal) following up by sending a warning letter. Companies that do not respond to the warning letter for 3 (three) consecutive times may be subjected to sanctions in the form of cancellation/revocation of company licenses. However, during this pandemic, there is no penalty for the late report.


LKPM Reporting Period for Companies in Indonesia

A quarterly Investment Activity Report (Laporan Kegiatan Penanaman Modal – LKPM) must be submitted to the Indonesian Investment Coordinating Board (Badan Koordinasi Penanaman Modal – BKPM) no later than the 10th of the month after every quarter i.e. on the 10th of April for the 1st Quarter (1 January to 31 March), 10th of July for the 2nd Quarter (1 April to 30 June), 10th of October for the 3rd Quarter (1 July to 30 September) and 10th of January for the 4th Quarter (1 October to 31 December).


LKPM Reporting Procedure to BKPM

  • Instead of utilising the Electronic Investment Information and Licensing Services (SPIPISE) system, as previously required under Regulation 7/2018, the submission of LKPM should now be completed via the OSS system.
  • In order to submit an LKPM, a business must first secure access rights through the OSS system, which are granted when registering for a NIB.
  • Verifications and evaluations of investment realization data input into the LKPM should now to be completed via the OSS system.

In order to submit the report, the information as mentioned below are required:

  • investment realization: fixed capital & working capital
  • source of fund: owner’s equity, the profit is replanted & loan capital
  • total employees: male & female, foreign employees, if any
  • type of goods/services: realization of production

A Guide to Investment Activity Report (LKPM) in Indonesia

Not Sure How to Compile and Submit Your Investment Activity Report?

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