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Investment Activity Report (LKPM)

The Government of Indonesia, through the Ministry of Investment / Indonesia Investment Coordinating Board (BKPM), requires all business entities to submit an Investment Activity Report (Laporan Kegiatan Penanaman Modal or LKPM).

This obligation applies to both Foreign Investment (PMA) and Domestic Investment (PMDN) companies — every three months for medium and large-scale enterprises, and every six months for small-scale businesses.

If a company fails to submit its LKPM within the specified period, it may be subject to gradual administrative sanctions, ranging from Written Warnings to Revocation of Business License.

Contact Reborn Terra for assistance in preparing and submitting your company’s LKPM accurately and on time.

LKPM Reporting Periods and Schedule

The LKPM cannot be submitted at any time. The Indonesia Investment Coordinating Board (BKPM) has established specific reporting periods, and every business entity is required to submit the report according to the official schedule.
Below is the LKPM reporting schedule based on the scale of business:

Small-Scale Business

The obligation to submit the first LKPM depends on the issuance date of the Risk-Based Business License (Perizinan Berusaha Berbasis Risiko) within a reporting period.

If the license is issued between January and May, the first LKPM must be submitted for Semester I (1–10 July).
If the license is issued in the final month of the semester period, the LKPM submission begins in the following semester. Example: If the license is issued in June, the LKPM submission starts in Semester II (1–10 January of the following year).

Medium and Large-Scale Business

Business entities of medium and large scale must submit LKPM four times a year, or quarterly, as follows:

Quarter I (January – March): Reported between 1 – 10 April
Quarter II (April – June): Reported between 1 – 10 July
Quarter III (July – September): Reported between 1 – 10 October
Quarter IV (October – December): Reported between 1 – 10 January of the following year

The obligation to submit the first LKPM depends on the issuance date of the Risk-Based Business License:

If the license is issued between January and February, the first LKPM must be submitted in Quarter I (1–10 April).
If the license is issued in the final month of a quarter, the LKPM submission begins in the following quarter. Example: If the license is issued in March, the first LKPM submission must be in Quarter II (1–10 July).

LKPM Submission Procedure

Ensure the OSS Account is active and verified.
Log in to the OSS System.
Access the LKPM Reporting Menu.
Select the Reporting Period.
Fill in the Investment Realization Form (including investment value, employment, production realization, and investment constraints, if any).
Upload Supporting Documents.
Verify and submit the report.
Save the submission receipt as part of the company’s internal documentation.

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