- Home
- Tax & Accounting
- LKPM Registration in Indonesia
LKPM Registration in Indonesia
- Share:
The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know the Latest Business & Visa Updates
For foreign nationals, an Indonesia visa for tourists is determined by more than the length of a holiday. Nationality, number of entries and the purpose of the visit can all affect which immigration route is appropriate. Indonesia offers several visa options, from the short-term Visa on Arrival Indonesia (VoA) and its electronic counterpart to longer-stay […]
LMI Consultancy
September 18, 2026
For foreign nationals travelling to Indonesia specifically to participate in an international exhibition and market products or services, the C11 Exhibitor Visitor Visa provides a dedicated immigration route. The C11 is a single-entry visitor visa that allows an initial stay of up to 60 days from arrival. Subject to the applicable requirements, the stay can […]
LMI Consultancy
September 17, 2026
For companies in Indonesia, the annual report is part of maintaining a company’s standing within the country’s corporate administration system, and in 2026, the timing has become particularly more important. Since 1 June 2026, Indonesian limited liability companies (Perseroan Terbatas or PTs) have been able to submit their annual company reports electronically through the Legal […]
LMI Consultancy
September 14, 2026
Hiring foreign talent in Indonesia comes with more than an employment contract and an immigration application. For companies that rely on foreign workers, compliance extends across the manpower and immigration systems, and one of the obligations that should be accounted for early is the Dana Kompensasi Penggunaan Tenaga Kerja Asing (DKPTKA). Often referred to historically […]
LMI Consultancy
September 2, 2026
Hiring a foreign national in Indonesia is not simply a matter of finding the right candidate and obtaining a visa. For employers, the process sits at the intersection of manpower regulation, corporate compliance and immigration requirements. In most employment-based arrangements, an employer must first obtain approval for a Rencana Penggunaan Tenaga Kerja Asing (RPTKA) before […]
LMI Consultancy
September 1, 2026
Entering the Indonesian market involves more than establishing a company. Once incorporated, a business must also navigate the business license framework that determines whether and how it can legally carry out its activities. For foreign investors and international companies, this can be one of the more technical parts of setting up a business in Indonesia. […]
LMI Consultancy
August 31, 2026
