Investment Activity Report to Investment Coordinating Board

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Investment Activity Report

All most people know about the Investment Activity Report or LKPM when turning to us is that it is an extra burden on their company and that it takes time. Think of LKPM as brushing your teeth: it doesn’t take long and if done regularly and correctly, it keeps major problems away.

This article provides you a blueprint on how we do this ‘brushing’ for our corporate customers with minimal involvement on their side.

Who needs to report

Every foreign owned limited liability company (PT PMA) is obliged to report its investment activity. There’s no way around it. A few additional pieces of information, though.

  • Companies granted import duty exemption, should submit their import realization report attached together with copy of the notification of import of goods (PIB) given by the Directorate General of Customs and Excise;
  • In the case that a company has undergone a merger, the surviving company should submit LKPM for all capital investment activities as the result of the merger.

Timeline of reporting Investment Activity Report

There are different deadlines depending on what your legal entity is and what stage of your business you are in:

  • Companies which are still in the development process are supposed to report periodically every 3 months:
    • January-March report before April 5th,
    • April-June before July 5th,
    • July-September before October 5th,
    • October-December before January 5th;
  • Companies that have obtained Business Licence, LKPM is to be submitted every semester (so twice a year):
    • January-June before end of July,
    • July-December before end of January;
  • Foreign company representative office, LKPM is to be submitted in one time, end of every calendar year.

Who wants the information

  • Companies whose capital investment activity covers more than one municipality/city, must submitted LKPM for each of the municipalities/cities.
  • Companies whose capital investment activity consists of more than one business fields, has to report each business field in a separate report.
  • Companies that are located in free trade and free port zone as well as in specific economic zone have to submit a LKPM to each of the head of the zones concerned. A copy also has to be sent to Head of BKPM Deputy for Control of Capital Investment Implementation.

How to report

There are many ways to submit your Investment Activity Report:

  • Directly to BKPM by submitting the hard copy version; OR
  • Via email to; OR
  • Fill an online application through a system called SPIPISE (to get the access, you should request directly from BKPM offices).

BKPM requires that companies appoint a certain person to be responsible for the making of the report and that person be named when submitting the report. The person does not need to be an employee of the company and Indosight will gladly take care of your Investment Activity Reports. You are also welcome to read our detailed article on what to report and how to fill LKPM.

Investment Plan Reporting is part of our corporate compliance service. We know everyone likes watching videos better than reading; so here, a short video explaining what we mean with corporate compliance:

Why all this is necessary

You might as why you have to spend so much time reporting on a plan that you have already launched. Well, officially the government wants Investment Activity Report to be submitted in order to increase the monitoring of capital investment realization and to monitor investors’ activities challenges while investing in Indonesia. While this may be using up scarce resources that you would gladly use elsewhere, there are no shortcuts when it comes to reporting your investment plan.


This article is up-to-date and the information used is from these laws, if you want to check them out yourself: Investment Activity Report  govern by Regulation of the Head of BKPM No.13 of 2009 dated 23 December 2009 as amended by a Regulation of Head of BKPM No.7 of 2010 dated 31 March 2010 concerning Guidelines and Procedures for the Control of Capital Investment Implementation.


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Indosight provides legal and payroll services to companies entering and expanding in Indonesia. Get in touch with our consultants regarding our company registration, payroll, compliance or visa services.

The information provided will remain confidential to Indosight and will only be used to schedule and prepare for the meeting.

2 thoughts on “Investment Activity Report to Investment Coordinating Board

  1. Sarah Zen

    Dear mr/mrs

    I would like to ask the next questions:

    1. If I would set up a PT, but the PT becomes passive. That means: the share holders don’t invest in the company, the company doesn’t gain in profits but has no debts as well. Do I still have to pay tax? Could it have risks for me as director of the company?

    2. what if my PT is registered in BKPM as a big company with 15 staff, but in reality only one person would work in the PT. Are there any consequences for that? will the tax office ask me to pay tax for 15 staff even though there is no 15 staff in the company?

    3. what if the PT is not successful, do I have to liquidate the company or I just leave it like that?

    Thank you for answering my questions.
    Kind regards,
    Sarah Zen

  2. admin

    Dear Sarah Zen,

    thank you for your questions!

    1. Even if your company has zero activity, it still needs to report tax (even if no tax needs to be paid) both monthly and yearly. Tax is paid when you have profit (25% of income tax per year).

    2. Before registering a PT, you will need to fill an investment plan, which states how many employers you will be employing. BKPM required an investment realization report every 3 months (for PT which does not have permanent business license) and every 6 months (for PT which has permanent business license). You can report how many people you are actually hiring after your PT is established.

    Tax office will not ask you to pay for 15 employees if you have only 1 in reality, since with tax you report the real financial activities happening in your PT.

    3. You should officially close down the PT, especially close the tax ID for your company.


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