Frequently Asked Questions: #missed-lkpm-quarterly-report

The LKPM (Laporan Kegiatan Penanaman Modal) is the quarterly investment activity report every PMA company must lodge with BKPM through the OSS system, whether or not anything happened in the quarter. A missed quarter is common — new companies often do not realise the obligation starts immediately — and it is recoverable if addressed promptly.

What actually happens:

• BKPM’s sanction ladder is progressive: written warnings come first, and only sustained non-compliance escalates towards suspension and, ultimately, revocation of business licensing
• The system flags non-filers; ignoring the flag is what converts an administrative slip into a licensing problem
• A company with one missed quarter and an otherwise clean record regularises by resuming filing and responding to any warning received — the earlier, the cleaner

To regularise you will need the company’s OSS access in order, the investment realisation figures for the missed period (capital expenditure, workforce, and for newer companies the realisation against the investment plan), and consistent numbers: LKPM figures should reconcile with the accounts, because BKPM and the tax office increasingly compare notes.

Two related points from client questions:

• One filing covers the company, per project/location — a company with several KBLI lines reports its activity accordingly; confirm scope rather than assuming one line was “included” in another’s filing
• Dormant does not mean exempt — a zero-activity company files a zero-activity LKPM

Okusi prepares and lodges LKPM filings as part of compliance packages, including catch-up filings for companies that have fallen behind.

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