LKPM: The Quarterly Report That Can Cost Your Bali Company Its Licence
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 (small-scale companies file semi-annually, by 15 July and 15 January). It is also the compliance item with the sharpest teeth: warnings, then suspension, then NIB revocation. 267 Bali companies have already lost their NIB in the enforcement wave that began November 2024.
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 If your NIB has been revoked, a defence path exists — administrative objection and, where justified, the administrative court (PTUN) — but the clock matters.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. Small-scale companies instead file semi-annually, by 15 July and 15 January. Companies with no activity still file.
What happens if I don't file LKPM?
The escalation runs warning letters → licence suspension → NIB revocation. 267 Bali companies have lost their NIB since November 2024.
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.
Not sure where you stand? A short, confidential first conversation — bring the documents and I will tell you honestly what I see.
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General information only, not legal advice for your situation. No result is guaranteed. Speak to a lawyer about your specific facts.