LKPM (Laporan Kegiatan Penanaman Modal) is a mandatory investment activity report required by Indonesia’s Investment Coordinating Board (BKPM). Every PT PMA and certain domestic companies must submit LKPM periodically to demonstrate business progress, investment realization, and operational activities. Failure to submit LKPM on time can lead to administrative warnings, system restrictions, or even business licensing issues.

At Maha Tax Consulting, we provide end‑to‑end LKPM reporting support to ensure your company remains fully compliant with Indonesia’s investment regulations.

What Is LKPM and Why Is It Important?
LKPM is a structured report that outlines:

• investment realization
• manpower updates
• production or operational progress
• financial and business activities
• challenges faced by the company
  BKPM uses LKPM to monitor whether companies are operating according to their approved business licenses. Timely and accurate LKPM submission is essential to maintain compliance and avoid regulatory issues.

Who Must Submit LKPM?
LKPM is mandatory for:

• PT PMA (foreign‑owned companies)
• Certain PT PMDN (domestic companies)
• Companies with Risk-Based OSS licensing
• Businesses in specific regulated sectors
  Submission frequency depends on business scale and risk classification.

Challenges Companies Commonly Face
Many companies struggle with LKPM due to:

• unfamiliarity with OSS RBA
• unclear reporting requirements
• incomplete financial or operational data
• frequent system updates
• lack of internal compliance resources
  These challenges often lead to late submissions or inaccurate reporting.

How Maha Tax Consulting Helps
Our LKPM services include:

• reviewing your business licensing structure
• preparing and validating LKPM data
• submitting LKPM through OSS RBA
• coordinating with BKPM if clarification is needed
• providing compliance reminders and reporting schedules
  We ensure your LKPM is accurate, timely, and aligned with regulatory expectations.