PMA
Foreign Investment Companies
PT PMA companies should pay particular attention to their LKPM obligations and the reporting of investment realization for their registered projects and business activities.
Investment Compliance in Indonesia
LKPM Reporting Service & Investment Reporting in Indonesia
Sea Digitalis assists companies with the preparation, review and submission of their Laporan Kegiatan Penanaman Modal (LKPM) or Investment Activity Report through OSS, including OSS project data, investment realization, manpower and the development of investment activities.
- ✓ LKPM Obligation Review
- ✓ Investment Realization
- ✓ Manpower Data
- ✓ OSS Submission
LKPM Compliance
OSS Reporting
Investment Monitoring
Investment Activity Report
01
OSS Project Data
KBLI & business activities
OSS
02
Investment Realization
Development of investment activities
INVESTMENT
03
Manpower
Employment data for the project
MANPOWER
04
LKPM Submission
Reporting through OSS
REPORT
What Is LKPM in Indonesia?
LKPM stands for Laporan Kegiatan Penanaman Modal, commonly translated as an Investment Activity Report. It is used to report the development and realization of investment activities through Indonesia's OSS system in accordance with the reporting obligations applicable to the Business Actor. The information reported may include project development, investment realization, manpower, production or services and other information required by the system.
Investment Compliance
Who Should Review Their LKPM Reporting Obligations?
The applicable reporting mechanism should be reviewed based on the business scale, investment status, OSS projects, business activities and applicable investment regulations.
DN
Domestic Investment Businesses
Domestic business actors may also have LKPM reporting obligations depending on their business scale, projects and applicable requirements.
OSS
Business Actors Registered in OSS
OSS project data, business scale and registered activities should be reviewed to determine the appropriate investment reporting mechanism.
Business Activity Stage
Construction / Preparation and Operational LKPM
For Non-Micro and Small Enterprises, the OSS system distinguishes between projects in the Construction/Preparation Phase and business activities that have entered the Operational and/or Commercial Stage.
Stage 01
Construction / Preparation
This reporting stage applies to investment activities that are still being prepared before entering operational or commercial activities.
- ✓ Investment project development
- ✓ Fixed capital realization
- ✓ Other investment realization data
- ✓ Manpower data
- ✓ Project issues where applicable
Stage 02
Operational / Commercial
This reporting stage applies when the relevant business activity has entered the operational and/or commercial stage.
- ✓ Investment realization
- ✓ Manpower data
- ✓ Production or service data
- ✓ Commercial activity information
- ✓ Project obligations and information
Scope of Services
How We Assist with LKPM Reporting
Our assistance is adjusted to the company's existing OSS data, number of projects, reporting period and stage of investment activities.
01
LKPM Obligation Review
Review the company, business scale and OSS projects to identify the relevant LKPM reporting requirements.
02
OSS Project Review
Review business activities, KBLI classifications, locations and projects relevant to the report.
03
Investment Realization
Assist with reviewing and organizing investment realization data based on information provided by the company.
04
Manpower Data
Assist with preparing manpower information relevant to the projects and activities being reported.
05
LKPM Preparation
Assistance with preparing and entering LKPM information through the OSS system based on company data.
06
Review & Submission
Review the reporting information and assist with submitting the LKPM through OSS.
Data Preparation
Information Required for LKPM Reporting
The required information may vary depending on the project, reporting stage and company condition. We therefore review the relevant data before preparing the report.
NIB & OSS Project Data
Information on business activities, KBLI,
locations and projects registered in OSS.
Investment Realization
Actual investment realization data
relevant to the reported project.
Manpower Information
Employment information required for
the relevant reporting period.
Project Development
The current condition of the project,
including its preparation, construction,
operational or commercial stage.
Production / Services
Production or service information where
relevant to the reporting stage.
Supporting Information
Documents or information required to
support and verify the reported data.
Periodic Reporting
LKPM Is a Periodic Compliance Obligation
LKPM is not necessarily a one-time filing. The applicable reporting frequency and period should be determined according to the Business Actor's classification and applicable requirements.
Period 01
January – March
Development of investment activities during the first quarter of the year.
Period 02
April – June
Updates on project development and investment realization during the period.
Period 03
July – September
Reporting on business activity and investment developments during the period.
Period 04
October – December
Reporting for the final quarter and relevant year-end information where applicable.
The four periods above illustrate the quarterly reporting
cycle relevant to certain Business Actors. Reporting
frequency should not be assumed to be identical for every
business. The company's classification and reporting
obligations should be reviewed first.
Our Process
LKPM Reporting Process
We review the available information before submission to help maintain consistency between the company's actual activities, investment data and OSS records.
01
Initial Consultation
Understand the company, its projects and the reporting period involved.
02
OSS Review
Review the NIB, KBLI classifications, projects and registered activities.
03
Reporting Assessment
Identify the projects and information relevant to the LKPM report.
04
Data Collection
Collect investment realization, manpower and other relevant information.
05
Data Review
Review the information before entering it into the report.
06
OSS Preparation
Prepare and enter the LKPM information based on company data.
07
Final Check
Conduct a final review of the reporting information before submission.
08
Submission
Assist with submitting the LKPM report through the OSS system.
Important Distinction
Company Capital Is Not the Same as LKPM Investment Realization
The capital stated in a company's corporate documents should not automatically be treated as the total investment realization reported in LKPM. LKPM reporting concerns the actual development and realization of investment in the relevant project or business activity. Investment information should therefore be reviewed based on the company's actual condition and the categories required by the OSS reporting system.
Service Fees
How Much Does LKPM Reporting Cost?
The service fee depends on the number of OSS projects, business activities, reporting periods, condition of existing OSS data and complexity of the investment information that needs to be processed.
LKPM Reporting Service
Investment Reporting & Compliance
Request Quotation
Tailored to your company's projects and reporting requirements
- ✓ Review of LKPM obligations and reporting period
- ✓ Review of NIB, KBLI and OSS projects
- ✓ Review of investment realization data
- ✓ Review of manpower information
- ✓ Preparation of LKPM through OSS
- ✓ Final review and submission assistance
Legal & Compliance
Investment Activity Reporting Framework
LKPM reporting forms part of Indonesia's investment monitoring and OSS compliance framework.
Minister of Investment and Downstreaming / Head of BKPM Regulation No. 5 of 2025
Provides the current regulatory framework for Risk-Based Business Licensing and investment facilities through the OSS system.
Online Single Submission
OSS provides the system through which Business Actors access the applicable LKPM investment reporting facilities.
Investment Realization
LKPM provides information on the development and realization of investment activities and other information required for the relevant project.
LKPM requirements, reporting periods and required information
may differ according to business scale, investment status,
project stage and the company's OSS data. The applicable
reporting mechanism should therefore be reviewed based on
the specific circumstances of the Business Actor.
FAQ
Frequently Asked Questions About LKPM
Key questions about LKPM obligations, investment realization, OSS projects and investment reporting in Indonesia.
LKPM stands for Laporan Kegiatan Penanaman Modal, commonly translated as an Investment Activity Report. It is used to report the development and realization of investment activities through the OSS system in accordance with the applicable reporting requirements.
PT PMA companies should pay particular attention to LKPM as part of their investment compliance obligations. The applicable reporting mechanism should be reviewed based on the company's projects, business activities, project stage and OSS data.
No. LKPM is not exclusively associated with foreign investment companies. Domestic business actors may also have reporting obligations depending on their business scale and applicable requirements.
Yes. LKPM reporting is carried out through the reporting facilities available in Indonesia's Online Single Submission or OSS system.
The required information depends on the project and reporting stage. It may include OSS project data, investment realization, manpower, project development, production or services, business issues and other information requested by the system.
Investment realization refers to the actual development and realization of investment in the relevant project or business activity. The information should be prepared based on the company's actual condition and the investment categories required in the OSS reporting system.
No. They should not automatically be treated as the same concept. Company capital and investment realization serve different purposes. LKPM investment realization should be assessed based on the actual investment development of the relevant project and the applicable reporting categories.
For Non-Micro and Small Enterprises, OSS provides a Construction/Preparation Phase report and an Operational and/or Commercial Stage report. The appropriate stage depends on the actual condition of the relevant project or business activity.
Yes. A company that has not yet entered commercial operations may still need to consider LKPM reporting because OSS provides a Construction/Preparation Phase reporting mechanism for relevant projects.
LKPM reporting is connected to business activities and projects registered in OSS. Where a company has multiple KBLI classifications, locations or projects, its OSS data should be reviewed to identify the relevant reporting requirements.
The company should first review its OSS reporting status, projects and previous reporting periods. The appropriate follow-up may depend on the company's specific circumstances and reporting history.
We can first review the company's OSS reporting history and status to identify the relevant periods and determine the appropriate follow-up based on the available information.
The processing time depends on the number of projects, availability of company data, condition of the OSS account and complexity of the investment realization information. Complete and consistent information generally helps the reporting process proceed more efficiently.
The service fee depends on the number of projects or business activities, reporting periods, condition of OSS data and complexity of the investment information. A quotation can be provided after reviewing the company's reporting requirements.
Related Guides
Learn More About Investment & Business Activities
Investment Compliance Support
Not Sure Whether Your Company's LKPM Has Been Properly Reported?
Sea Digitalis can assist with reviewing your LKPM obligations, OSS projects, KBLI classifications, investment realization, manpower and other business activity information before the report is submitted through the OSS system.
Sea Digitalis · Legal & Business Services Indonesia