Every active PT PMA (foreign-owned company) in Indonesia is required by law to submit LKPM (Laporan Kegiatan Penanaman Modal) — Investment Activity Reports — to BKPM on a quarterly and annual basis. Failure to file results in automated NIB suspension, which locks the company out of government services, banking, and legal operations until the delinquency is resolved.

LKPM Filing Requirements

Quarterly reports: Due by the 10th day of the month following each quarter (April 10, July 10, October 10, January 10)
Annual report: Comprehensive summary of the full year’s investment activities, employment, and production/services
Platform: All reports are submitted through the OSS LKPM module at oss.go.id using the company’s Director credentials
Required data: Investment realization by quarter, number of Indonesian and foreign employees, value of goods/services produced or imported, outstanding licences status

What Happens If You Miss LKPM Deadlines

BKPM’s system automatically flags overdue reports and can suspend the NIB after 2–3 consecutive missed filings. NIB suspension has immediate cascading effects: banks may flag the corporate account, government portal access is restricted, and Investor KITAS renewal may be affected if the company status is not clean. Reinstatement requires submitting all outstanding reports and a formal compliance letter.

Other Annual PT PMA Compliance Obligations

Annual General Meeting (RUPS) — PT PMA shareholders must hold an annual meeting and document the minutes within 6 months of financial year end
Corporate income tax return (SPT Tahunan Badan) — Due by April 30 each year for the previous fiscal year
Audited financial statements — Required for PT PMA with assets above IDR 25 billion or specific regulated sectors
AHU corporate data update — Changes in directors, commissioners, or share ownership must be reported to the Ministry of Law

Our Compliance Retainer Service

We offer a monthly compliance retainer that covers all LKPM quarterly submissions, annual report preparation, filing deadline reminders, and coordination with your appointed local accountant or tax advisor. This ensures your PT PMA remains in good standing with BKPM, immigration, and tax authorities throughout the year. Contact us for retainer pricing based on your company’s activity level and reporting complexity.