My business hasn’t started operations yet – do I still need to submit the LKPM?

Yes. LKPM reporting starts as soon as your Business Identification Number (NIB) and project permits are active — even if you haven’t begun operations. During the pre-operational phase, you must still report any capital expenditures (CapEx), such as:

• land acquisition

• construction

• equipment purchases

• early investments related to the project

If no spending occurred, you must still submit the LKPM with “no activity” to remain compliant.