LKPMレポート（投資活動レポート）

Only Micro Enterprises (UMi) are fully exempt. If the OSS system classifies your business as Small, Medium, or Large, you must submit the LKPM—small businesses submit semi-annually, others quarterly.

投資活動報告書(LKPM)は、厳格な運用監査を受ける必須のコンプライアンス・ゲートウェイであり、多くの場合、チームの専門知識を収益創出から逸脱させることになります。データ入力の誤りや遅れは、投資調整委員会（BKPM）からの厳しい制裁や管理上のリスクを大幅に高める可能性があります。.

Yes. The LKPM reporting obligation begins as soon as you obtain your Business Identification Number (NIB) and your project permits become active. During pre-operational phases, you must report your capital expenditures (CapEx), such as land acquisition, construction, and equipment purchases.

The government uses LKPM to verify actual project implementation, match investment realization with your permits, and detect common issues faced by investors. Submitting it on time helps you avoid compliance flags and potential sanctions on your business license.

All LKPM data must be reported in Indonesian Rupiah (IDR). Any foreign currency (e.g., USD) must be converted using the official exchange rate that applies on the exact date the investment expenditure was made.

You must report realized investment separately for each active project and each KBLI code listed under your NIB. Investment commitments and compliance requirements are tied to these specific project entries.

Yes, in principle. The LKPM is officially submitted by the business owner or an appointed staff member through the government’s OSS system. In practice, however, your team will need to invest significant time every quarter to categorize investment data correctly, manage foreign currency conversions, and stay updated on frequent regulatory changes. A professional service ensures accurate, timely submissions and reduces administrative workload for your team.