Setting up a PT PMA: what to decide before you incorporate
Business lines, ownership and capital shape everything that follows. A guide to the decisions worth settling before the deed is signed.
Read the guide
LKPM reporting: what foreign-owned companies file each quarter
What the investment activity report covers, who must submit it, and how to keep it on schedule.
Key points
- Foreign-owned companies (PT PMA) file an LKPM investment activity report every quarter through OSS.
- Reports are expected even in quarters with no activity.
- The report covers investment realised, employees and obstacles.
- Check the deadline in your OSS account; sources differ between the 10th and the 15th after quarter-end.
- Missed reports escalate from a warning to suspension and ultimately revocation of the NIB.
LKPM (Laporan Kegiatan Penanaman Modal) is the investment activity report that companies with an investment licence submit to Indonesia's investment authority through the OSS system. For a PT PMA it is one of the first recurring obligations, and one of the easiest to miss.
Who files, and how often
- Foreign-owned companies (PT PMA) generally file every quarter.
- Small businesses may report on a different schedule, typically every six months.
- Reports are expected even in quarters with no activity. A company that has not started operating still reports its position.
What the report covers
- Investment realised in the period, such as capital spent on equipment, buildings or working capital
- The number of Indonesian and foreign employees
- Production or business activity, where relevant
- Problems or obstacles the company has faced
The figures should be consistent with your financial records and with what the company declared when it registered.
When it is due
Reports are submitted shortly after each quarter ends. The deadline was moved under BKPM Regulation No. 5 of 2025, and sources differ on whether it now falls on the 10th or the 15th of the following month. Check the deadline shown in your OSS account and file early.
A report marked as sent is not complete until the authority has approved it. Check the status after you submit.
What happens if you miss it
Sanctions escalate with repeated failures: a written warning first, then possible suspension of business activities, and ultimately revocation of the business identification number (NIB). LKPM compliance also feeds into the compliance record the OSS system keeps for each company.
A quarterly checklist
- Confirm the reporting period and the deadline shown in OSS.
- Collect investment spending for the quarter from your accounts.
- Update employee numbers, Indonesian and foreign.
- Note any change in business activity or location.
- Submit through OSS and save a copy.
- Check that the status changes to approved.
Keeping it on schedule
LKPM is simple when it is part of a routine and stressful when it is remembered at the last minute. Many companies bundle it with bookkeeping and tax reporting so the same figures feed all three. See our Tax & Compliance services and the Annual Compliance package.
This note is general information, not legal or tax advice. Regulations in Indonesia change often, so confirm the current requirements for your situation before acting.
More insights
Notes on entering and operating in Indonesia, written for investors weighing their next step.
Investor KITAS or working visa: which permit fits your role
How your position in the company decides the permit you need, and what each one allows you to do in Indonesia.
Property in Indonesia for foreign investors: homes, offices, warehouses, factories and land
What foreigners and foreign-owned companies can hold, from a home to a factory site, and the checks to run before you sign.
Guidance is general and does not replace advice on your specific situation.View all insights
Start with the right questions.
If you are evaluating Indonesia, preparing to enter, or reviewing your advisory needs, we welcome a conversation about your objectives.