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Remember the LKPM Submission Period!

Business actors who own business licenses, based on Article 15 Law No. 25 of 2007 concerning Investment (Law 25/2007), are obligated to periodically prepare and submit Investment Reports (LKPM). Nonetheless, the period of the LKPM submission obligation may differ from one business actor to another. In accordance with Article 32 Regulation of Indonesian Investment Coordinating Board No. 5 of 2021 concerning Guidelines and Procedures Risk-Based Business Licensing Supervision (Regulation BKPM 5/2021), there are 2 (two) periods of LKPM submission i.e., the LKPM submission carried out every 3 (three) months in one reporting year, and the LKPM submission carried out every 6 (six) months in one reporting year.

A. The LKPM Submission for Every 3 Months

The three-month LKPM submission period in one reporting year applies to business actors who own medium-scale or large-scale businesses. Therefore, business actors are required to submit the LKPM report 4 (four) times a year, as follows:

  • Quarterly Report I, which must be submitted no later than 10 April of the current reporting year;
  • Quarterly Report II, which must be submitted no later than 10 July of the current reporting year;
  • Quarterly Report III, which must be submitted no later than 10 October of the current reporting year;
  • Quarterly Report IV, which must be submitted no later than 10 January of the following reporting year.

LKPM Submission-2

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B. The LKPM Submission for Every 6 Months

Furthermore, the six-month LKPM submission period in one reporting year applies to business actors who own small-scale businesses. In this category, small-scale business actors are only required to submit the LKPM report 2 (two) times a year, as mentioned below:

1. Semester I Report, which must be submitted no later than 10 July of the current reporting year;

2. Semester II Report, which must be submitted no later than 10 January of the following reporting year.

However, there is no obligation to submit the LKPM for business actors who own micro-scale businesses. The LKPM submission is conducted online through Online Single Submission (OSS) during the mentioned period. It is important for business actors to submit the LKPM on time according to their scale of business.

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Excellent and Trusted Consultant atau ET Consultant berdiri sebagai perusahaan konsultan hukum yang berasal dari embrio praktisi hukum terkemuka di Indonesia. ETC telah berkembang menjadi perusahaan konsultan dengan menyediakan solusi layanan satu atap selama beberapa tahun dengan focus pendirian perusahaan dan bisnis lisensi.

Disamping itu, ETC juga memiliki keahlian dalam kebutuhan kepatuhan perusahan mengenai expatriate, legal due diligence, layanan tax and accounting dan layanan bisnis lainnya. ET Consultant tidak terbatas bagi semua pelaku usaha, baik penanaman modal asing dan lokal, dengan segala jenis skala usaha dari besar, menengah maupun UMKM.

Jika Anda memiliki pertanyaan atau ingin berdiskusi lebih lanjut mengenai hal ini, jangan ragu untuk menghubungi kami:

Excellent and Trusted Consultant (ET Consultant)
PPHUI Building Lantai 2 suite 210 Jl. H.R. Rasuna Said Kav. C-22 Kuningan
Jakarta Selatan, 12940 Indonesia.
Tlp : 021 5290 7039
Email : [email protected]

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