Tax & Accountancy Services
Investment Activity Report (LKPM) is an obligation for every business actor as stipulated in Article 15 letter (c) of Law No. 25 of 2007 concerning Capital Investment Article 5 letter (c) and BKPM Regulation No. 5 of 2021 concerning Guidelines and Procedures for Risk-Based Business Licensing Supervision.
LKPM is a report on the progress of Investment realization and problems faced by Business Actors that must be made and submitted periodically (Article 1 point (20) of BKPM Regulation No. 5 of 2021) which are required to submit LKPM online are all Business Actors, except Micro Business Actors, Companies in the upstream oil and gas business sector, banking, non-bank financial institutions and insurance.
Submission of the Investment Activity Report (LKPM) is a requirement for companies investing more than IDR 500,000,000 (approx. USD 33,900). This includes all companies with foreign shareholders as the minimum capital requirement for such is IDR 2,500,000,000. The company must also have an Identification Number to Operate or Nomor Induk Berusaha (NIB).
However, this does not apply to the following:
New companies also have to submit an investment activity report. Once the Online Single Submission (OSS) System issues the NIB to your company, you will have to start submitting the LKPM.
LKPM reports should do periodically, There are 4 quarters for each report.
Quarter 1st : Investment Report from January – March, will be reported in April;
Quarter 2nd : Investment Report from April – June, will be reported in July;
Quarter 3rd : Investment Report July – September, will be reported in October ; and
Quarter 4th : Investment Report October – December, will be reported in January.
The most common key points included in the LKPM report are investment, labor, production, partnership as well as other obligations realization and problems faced by business actors
If a business actor does not report LKPM for their company, they will get administrative sanctions based on Article 47 paragraph (1) BKPM Regulation 5/2021) :
You need consultant service to doing this to avoid errors/ mistake in submitting the reports
If your company has an investment value less than Rp. 1.000.000.000 ( one billion rupiah ) or your company is in non bank financial institutions, insurance, banking a s well as upstream oil and gas sector also if your company has a Principle Permit ( IP- Izin Prinsip), Investment Registration ( PI – Pendaftaran Penanaman Modal) and/or an inactive or expired Business License ( IU- Izin Usaha ) thats means you don’t have obligation to make a LKPM report.
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