LKPM: The Quarterly Report That Can Cost Your Bali Company Its Licence
LKPM is the investment report every PT PMA files through OSS: quarterly, by the 15th of April, July, October and January, under Permeninves/BKPM 5/2025. Companies with no activity still file. Missing two consecutive periods triggers written warnings, then a temporary stop of business activity with a fine, then revocation of the business licence.
What to send us if this affects you ↓What LKPM is and when it is due
Ask a room of Bali PMA owners what LKPM is and half will look blank. It is the quarterly investment report every PT PMA must file through OSS — due by the 15th of April, July, October and January under Permeninves/BKPM 5/2025 (a PT PMA is always classed as a large business, so the semi-annual option for small businesses does not apply). It is also the compliance item with the sharpest teeth: warnings, then a temporary stop of business activity with a fine, then revocation of the business licence, which can include the NIB.
The four ways companies fail it
- They don't know it exists — the setup agency filed the first one, then stopped.
- The numbers drift — LKPM figures that contradict tax filings are worse than late; inconsistency reads as misreporting.
- Zero-activity quarters go unreported — a quiet company still files.
- The person with the OSS login left.
If you've had a warning — or worse
The fix is boring and cheap: a calendar, one consistent set of numbers agreed with your accountant, and someone accountable for the filing. If a warning has already arrived, respond within the stated window and correct the record. If your NIB has been revoked, a defence path exists — administrative objection and, where justified, the administrative court (PTUN) — but the clock matters. Verify your specific position; this is not legal advice.
Frequently asked questions
When is the LKPM report due?
Quarterly, by the 15th of April, July, October and January (Permeninves/BKPM 5/2025, which replaced the old 10th-of-the-month rule), filed through OSS. A PT PMA always files quarterly; the semi-annual option is only for small businesses, which a PMA by definition is not. Companies with no activity still file.
What happens if I don't file LKPM?
Missing LKPM for two consecutive periods triggers up to three written warnings, then a temporary stop of business activity with a fine, and finally revocation of the business licence, which can include the NIB (Permeninves/BKPM 5/2025, Pasal 373–376).
Can a revoked NIB be restored?
Sometimes — through administrative objection and, in appropriate cases, the administrative court. Success is fact-specific and deadline-driven; take advice immediately.
Send your NIB, the last quarter you filed LKPM for, and the date of any warning letter. We check for conflicts and tell you how quickly a consultation can be arranged.
Start on WhatsApp[email protected]First contact is intake and a conflict check. Legal advice is given in a paid 90-minute consultation (Rp2.5 million, credited against your engagement if you retain the firm within 30 days). Please wait for instructions before sending documents.
You will be speaking with Jeremy Jordan, S.H. — DPN Indonesia, NIA 25.25.32730.
General information only, not legal advice for your situation. No result is guaranteed. Speak to a lawyer about your specific facts.