LKPM Reporting Period

Pursuant to Minister of Investment and Downstreaming / Head of BKPM Regulation No. 5 of 2025 on the Guidelines and Procedures for Risk-Based Business Licensing and Investment Facilities through the Electronically Integrated Business Licensing System (Online Single Submission/OSS), business actors are required to submit Investment Activity Reports (LKPM) periodically according to their business scale.

The LKPM reporting periods based on business scale are as follows:

Medium and Large Enterprises (Quarterly):
Q1 (Jan–Mar) → 1–15 April
Q2 (Apr–Jun) → 1–15 July
Q3 (Jul–Sep) → 1–15 October
Q4 (Oct–Dec) → 1–15 January of the following year

Small Enterprises (Semi-Annually):
Jan–Jun → 1–15 July
Jul–Dec → 1–15 January of the following year

What is an LKPM Report?

An LKPM (Investment Activity Report) is a periodic report that companies are required to submit to the Indonesian government regarding the progress of their investment realization and business activities.

The matters that must be reported in the LKPM include (Article 285 paragraph 3 of Minister of Investment Regulation No. 5 of 2025):

Investment realization
Workforce realization
Realization of goods/services production
Compliance with basic requirements and business licenses (PB / PB UMKU)
Obligations and responsibilities of the business actor
Challenges encountered
Who is Required to Submit LKPM?

The LKPM must be submitted by:

Business entities (including PMA and PMDN)
Small, medium, and large enterprises
Companies at the following stages:
Construction, and/or
Operational/commercial

Note: Certain micro-enterprises may be exempted in accordance with the applicable regulations.

Required Documents for LKPM Reporting

In preparing the LKPM, business actors need to compile the following data and documents:

Company profile and OSS account information
Business Identification Number (NIB) and related licenses
Investment realization data (capital expenditures)
Financial data related to business activities
Workforce data (local and foreign)
Production and/or sales data
Project progress/development report
We Can Assist You with Your LKPM Reporting

Lawyerindo is ready to assist in ensuring your LKPM reporting is conducted in a timely, accurate, and compliant manner.

Kontak Kami
For further information regarding LKPM reporting, please contact us at:
[email protected]