If you own or manage a foreign-owned company (PT PMA) in Indonesia, now is the time to check your compliance calendar. The deadline for submitting the latest Investment Activity Report (Laporan Kegiatan Penanaman Modal or LKPM) is 15 July 2026, and missing it could lead to administrative sanctions that may affect your business operations.
LKPM is a mandatory investment report submitted through Indonesia’s Online Single Submission (OSS) system. It allows the Ministry of Investment and Downstream Industry (BKPM) to monitor investment realisation, business development, workforce absorption, production activities, and the overall progress of companies operating in Indonesia.
Who Needs to Submit an LKPM?
Most companies with an active Business Identification Number (NIB) are required to submit LKPM, including:
- Foreign-Owned Companies (PT PMA)
- Domestic Investment Companies (PT PMDN)
- Medium and large businesses
- Companies operating under Indonesia’s OSS licensing system
As a reminder, all PT PMA companies are classified as large-scale businesses, meaning they are required to submit LKPM every three months, regardless of their investment value.
Reporting Window: 1–15 July 2026
The current reporting period covers:
| Business Type | Reporting Period | Submission Deadline |
| PT PMA (Non-UMK) | Quarter II (April–June 2026) | 1–15 July 2026 |
| UMK Businesses | Semester I (January–June 2026) | 1–15 July 2026 |
Although the Government extended the submission deadline to the 15th of the reporting month under BKPM Regulation No. 5 of 2025, businesses are encouraged not to leave submissions until the last minute, particularly if revisions are requested through the OSS system.
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What Should Be Included?
An LKPM report generally covers:
- Investment realisation (fixed and working capital)
- Workforce data, including Indonesian and foreign employees
- Production or business activity updates
- Operational challenges affecting investment
- Details of the authorised company representative responsible for the submission
The information helps the Government monitor Indonesia’s investment climate while ensuring businesses remain compliant with investment regulations.
What Happens If You Miss the Deadline?
Failure to submit LKPM on time may result in progressive administrative sanctions, including:
- Written warnings
- Temporary suspension of business activities
- Administrative fines
- Revocation of the company’s Business Identification Number (NIB)
A revoked NIB may also affect access to other government services, including business licensing, OSS services, immigration sponsorship, and import-related permits.
Read more about LKPM Reporting here
Need Assistance?
As our trusted partner in Business and Immigration Consultation in Indonesia, LMI Consultancy provides end-to-end support for foreign investors and Indonesian companies for businesses requiring assistance with LKPM reporting, OSS compliance, corporate tax, or investment regulations.
With the 15 July 2026 deadline fast approaching, now is a good time to review your company’s reporting obligations and ensure your business remains fully compliant.
Stay updated with the latest immigration, business, and tax developments in Indonesia through Social Expat, in collaboration with LMI Consultancy.
