LKPM & ongoing compliance

6 questions

What is LKPM and do I really have to file it?

Yes. LKPM is the quarterly investment activity report every PT PMA files — a statutory duty, not an option — due by the 15th of April, July, October and January. A missing or inconsistent LKPM is the single most common reason Bali companies receive warning letters and lose licences.

See the service: Quarterly Investment Activity Report (LKPM)

My agent says the LKPM deadline is the 15th. Which is right?

Your agent is now right: the deadline is the 15th for 2026 periods onward. Small-scale companies report semi-annually, on 15 July and 15 January. Under the old rule it was the 10th. Filing by the 15th costs nothing; working to a stale date can cost a licence.

See the service: Quarterly Investment Activity Report (LKPM)

What actually happens if I don't file?

There is a defined sanctions ladder, and it is genuinely enforced: written warning, then temporary suspension of business activity, then revocation of your business licensing. This is not theoretical — 267 Bali business licences were reported revoked in a single wave in late 2024. The good news: the ladder gives you windows to fix things, if you respond in time.

See the service: Quarterly Investment Activity Report (LKPM)

My business licence was frozen or revoked. Is that reversible?

There is a defined defence path: respond to the warning, object through the administrative channel, and where needed challenge the decision before the administrative court. But the windows are short and run from the day the decision reaches you — this is a same-week problem, not a next-month one.

See the service: Quarterly Investment Activity Report (LKPM)

My company hasn't really started operating. Do I still report?

Yes — the reporting duty attaches to holding the licence, not to making money; pre-operating and construction stages report as such. And resist the temptation of copy-paste zero reports: investment figures that contradict your tax filings are their own red flag, because the systems are cross-checked.

See the service: Quarterly Investment Activity Report (LKPM)

How do I know if I'm compliant overall?

A written compliance check answers it: your investment reporting history, capital actually paid against what was committed, business code against what you actually do, the licence chain, and the consistency of your records across the company registry, licensing and tax systems — with a prioritised fix list. If it finds nothing, you sleep better; if it finds something, you found it first.

See the service: Compliance Advisory — OSS, LKPM, SIINas & WLKP

This is general information for business owners, not legal advice for your own situation. If your circumstances are specific, ask — it is cheaper to ask now than to repair later.

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Last checked: 2026-08-03