PT PMA Compliance, LKPM & NIB-Revocation Defence
Most PT PMA trouble in Bali is not dramatic. It is a report nobody filed. LKPM is due quarterly by the 15th for medium and large companies under Permeninves/BKPM 5/2025 Pasal 286(3), and missing two consecutive periods is one of the listed triggers for the sanction ladder in Pasal 373-376 that ends in revocation of the business licence or NIB. This service keeps the reporting current, and responds when a sanction has already arrived.
What you get
- A written legal health check: LKPM history, capital realisation, KBLI fit, corporate structure and tax posture, with the exposure ranked
- Overdue LKPM brought current, and a compliance calendar your own staff can run without the firm
- Quarterly LKPM filed by the 15th of April, July, October and January; small-scale companies report twice a year, on 15 July and 15 January, per Permeninves/BKPM 5/2025 Pasal 286(5)
- If a warning, suspension or revocation lands: the administrative response, plus a written defence plan naming the decision, the deadline and the options
How it runs, step by step
| Milestone | Typical time | What happens / your part |
|---|---|---|
| Legal health check | Days | We audit LKPM, capital, KBLI, structure, tax and give you a written risk report |
| Remediation | 1–3 weeks | We bring overdue LKPM/filings current and set your compliance calendar |
| Quarterly LKPM | Ongoing (deadline the 15th) | We file each quarter (by the 15th of Apr / Jul / Oct / Jan; small-scale companies: semi-annually, 15 Jul & 15 Jan) |
| If a sanction lands | Same day | We respond to the warning/freeze; you get a defence plan |
| Objection → appeal → PTUN | Weeks–months | We exhaust administrative remedies, then litigate if needed |
Typical total: Recurring; a defence runs months
Legal basis
| Aspect | Basis |
|---|---|
| LKPM: quarterly by the 15th (medium/large); half-yearly (small); micro exempt | Permeninves/BKPM 5/2025 Pasal 286(3)&(5) — replaces Perban BKPM 5/2021, which set the 10th and was revoked by Pasal 398 |
| Sanction ladder: warning → temporary suspension + fine → revocation of the licence/NIB | Permeninves/BKPM 5/2025 Pasal 373–376 (triggers include failing to report for two consecutive periods) |
Each basis above has been verified against the primary source and filed in the firm's dossier for this service. Points still under verification are not published here.
Common questions
When is LKPM actually due?
By the 15th. Permeninves/BKPM 5/2025 Pasal 286(3) and (5): medium and large companies report quarterly, small-scale companies report twice a year, and micro businesses are excluded. If you have been quoted an earlier date, it came from Perban BKPM 5/2021 - which Permeninves/BKPM 5/2025 revoked. Check what your consultant's calendar is still set to.
I have never filed one. What happens now?
Permeninves/BKPM 5/2025 Pasal 373-376 sets a ladder: written warning, then temporary suspension of the business licence with an administrative fine, then revocation of the business licence or NIB. Failing to report for two consecutive periods is one of the listed triggers. Filing late is not free of consequence, but the ladder is easier to deal with while most of it is still ahead of you.
My NIB has already been frozen. Is it too late?
Not automatically, but it is time-sensitive. The first step is reading the actual decision letter: what it cites determines which remedy is open and how long you have to use it, and administrative steps generally have to be taken in order. Send the letter at intake rather than describing it. Fee is fixed in the engagement letter after intake.
Honest limits
BKPM/OSS, the provincial DPMPTSP and the courts control their own timing; every duration shown is indicative of 2026 practice. This service does not include bookkeeping - the investment-realisation figures reported in LKPM are filed from the numbers your accountant produces, and the firm does not audit them. Remediation of a company that has never reported will expose that history; that is the point of it, and it is cheaper to do before an inspection than after.
Talk to the advocate
Tell us what you are dealing with on WhatsApp. That first message is intake and a conflict check — not legal advice. Advice happens in a booked consultation: Rp2.5 million for 90 minutes, credited against your fee if you retain the firm within 30 days.
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