Driving Business Success: Navigating the Investment Activity Report (LKPM)

The deadline for submitting the Investment Activity Report (LKPM) is 10 July 2022, both for Semester I LKPM for Small Business Actors or Quarter II LKPM for Medium and Large Business Actors. It is a report on the progress of investment realization and problems faced by business actors that must be prepared and submitted periodically (Article 1 number (20) of BKPM Regulation No. 5 of 2021). The submission of investment activity report itself is an obligation for investors which is regulated in Law Number 25 of 2007 concerning Investment and clarified in Regulation of the Investment Coordinating Board Number 5 of 2021 concerning Guidelines and Procedures for Supervision of Risk-Based Business Licensing.

In general, LKPM contains a list of permits owned, the realization of company investments, the use of labor, the realization of machinery and equipment, as well as the problems that are being faced by the company. It is a means of communicating problems faced by business actors to the Investment Coordinating Board (BKPM) and local governments. BKPM will evaluate, follow up and facilitate the problems encountered based on the results of the assessment so that the submission of investment activity report is not only limited to fulfilling obligations but also providing benefits to business actors.


Online Submission and Reporting Requirements

Since the presence of a risk-based Online Single Submission (OSS), submission of investment activity report can be done online through the https://oss.go.id/ website. Business Actors are required to fulfill the following online reporting requirements:

  1. Registering a Business Identification Number (NIB) online via https://oss.go.id/
  2. Fill in project data up to step 8 “Project Output and Business License” for each registered KBLI
  3. Companies that have filled in project data in OSS 1.0 are required to migrate data in OSS 1.1 to be able to submit LKPM

Exceptions to Online Submission

Online submission of LKPM is mandatory for all business actors except

  1. Micro business actors;
  2. Companies in the upstream oil and gas business, banking, non-bank financial institutions, and insurance;
  3. Companies that have a Principle Licensing (IP), Investment Registration (PI), and/or Business License (IU) that are no longer active or have expired.

Submission Deadlines

The deadline for submission for each scale of the business actor is described in Article 32 paragraph (4) BKPM Regulation No. 5 of 2021 with the following conditions:

Submission Periods for Small Business Actors

Small Business Actors are required to submit LKPM every 6 (six) months in 1 (one) reporting year with the following submission period:


Delivery Time

Semester I

January - June

1 - 10 July current year

Semester II

July - December

1 - 10 January next year

Submission Periods for Medium and Large Business Actors

For medium and large business actors, they are required to submit LKPM every 3 (three) months (quarterly) with the following submission period:


Delivery Time

Quarter I

January - March

1 - 10 April current year

Quarter II

April - June

1 - 10 July current year

Quarter III

July - September

1 - 10 October current year

Quarter IV

October - December

1 - 10 January current year

Importance of Complying with the Submission

It is expected that business actors will comply with the conditions for submitting the required LKPM. The ease of submitting LKPM online is expected to increase the number of LKPMs that enter the OSS system. Business Actor’s delay or non-compliance with the submission of LKPM and other documents may be subject to administrative sanctions. Based on BKPM Regulation Number 5 of 2021, BKPM has the right to carry out monitoring, written or online warnings through OSS, until the revocation of the Business Identification Number (NIB).

SW Indonesia’s Services for LKPM Preparation

SW Indonesia has a position as Indonesia’s Investment Gateway, which helps Business Actor to be able to run their business in Indonesia according to the expected plans and expectations, and comply with applicable regulations. SW Indonesia also provides LKPM preparation services to Domestic Investment (PMDN) and Foreign Investment (PMA) companies. Make sure your company fulfills LKPM reporting obligations within the time limit determined by the authorities in Indonesia. Ensure your company meets its LKPM reporting requirements within the designated time frame by partnering with SW Indonesia. Contact us today at +62 2993 2132 or email us at [email protected] and let us guide you towards seamless compliance and business success.

Sonny Tian | [email protected]


  • SW Indonesia

    As the webmaster and author for SW Indonesia, I am dedicated to providing informative and insightful content related to accounting, taxation, and business practices in Indonesia. With a strong background in web management and a deep understanding of the accounting industry, my aim is to deliver valuable knowledge and resources to our audience. From articles on VAT regulations to tips for e-commerce taxation, I strive to help businesses navigate the complexities of the Indonesian tax system. Trust SW Indonesia as your go-to source for reliable and up-to-date information, empowering you to make informed decisions and drive success in your business ventures.

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