Many Bali founders only notice LKPM after an OSS warning appears and a simple license update won’t proceed.
Then the risk multiplies: wrong project stage, inconsistent figures, or repeated “zero realization” can escalate into supervision.
This guide explains what the LKPM investment report is and how to submit it correctly in OSS-RBA, using the official OSS LKPM guide.
Table of Contents
- Definition and legal basis inside OSS-RBA
- Who must report and how projects are counted
- Frequency, reporting windows, and what’s Not confirmed
- The data set you should prepare each period
- Real Story: Rina’s late-LKPM recovery in Ubud
- How to submit in OSS-RBA without rejections
- Sanctions ladder and common enforcement triggers
- A simple compliance system to stay “green” in OSS
- FAQ's about LKPM compliance
Definition and legal basis inside OSS-RBA
LKPM (Laporan Kegiatan Penanaman Modal) is a periodic report on investment realization, workforce, project stage, and obstacles. Practically, it is how the Ministry of Investment/BKPM checks whether activity linked to your NIB is progressing as declared.
LKPM is embedded in the OSS-RBA supervision model, so it functions like a compliance “heartbeat.” If the heartbeat stops, the system can flag you for follow-up, coaching, or sanctions.
For PT PMA, LKPM becomes your official progress record: it shows movement during preparation, then confirms real operations once you are commercial.
Who must report and how projects are counted
Most non-micro businesses that have obtained an NIB and conduct investment activities are expected to report. PT PMA and medium-to-large enterprises are commonly treated as always required, even when operations are still ramping.
The detail that trips teams is “project granularity.” OSS can split reporting by KBLI, by location, and by stage (pre-operational vs operational/commercial). One legal entity may need multiple submissions if it has multiple projects or sites.
Micro and some small businesses may have simplified rules, but broad exemptions are Not confirmed. If your OSS menu shows LKPM for your NIB, treat it as mandatory.
Frequency, reporting windows, and what’s Not confirmed
Non-micro businesses commonly report quarterly, while some smaller entities report semi-annually. Because OSS settings and policy segmentation can change, treat any fixed thresholds you hear as Not confirmed until you confirm them in current OSS instructions.
Windows typically open after a period ends. Don’t rely on recycled “deadline lists” from old posts—use the OSS notice and your own calendar.
Submit early in the window. It gives time to fix errors and avoids last-day pressure that leads to weak data.
The data set you should prepare each period
Before you log in, create one internal “LKPM pack” so the OSS form becomes a copy-and-check task, not guesswork.
Include: NIB and project identity (KBLI, address/location, stage), investment realization for the period (land/building, machinery/equipment, other fixed assets, working capital, plus any cumulative totals requested), and workforce numbers (Indonesian and foreign headcount as requested).
Add a short obstacles note that matches reality—permits, land, utilities, banking, construction, imports. Leaving obstacles blank while progress is stalled can look careless.
If OSS asks for cumulative totals, reconcile them to accounting and bank movements so the LKPM investment report stays defensible during supervision.
Real Story: Rina’s late-LKPM recovery in Ubud
Rina ran a growing PT PMA in Ubud and stayed in preparation stage longer than planned. Her team skipped two periods because they assumed “no revenue” meant “no reporting.”
An OSS warning appeared, and a planned license update became difficult. Instead of submitting a rushed zero report, she rebuilt the LKPM pack: land payments, contractor deposits, equipment purchases, and actual headcount.
She corrected the stage, submitted the overdue reports with realistic obstacles, and saved every receipt by period. Outcome: the warning stopped escalating and the company regained smooth OSS updates.
How to submit in OSS-RBA without rejections
Step 1: Confirm scope. Log in, open the LKPM menu, and select the correct NIB/project. If you have multiple locations or KBLIs, double-check you’re in the right project.
Step 2: Choose the period and stage. Stage mismatch is a top failure point. If OSS shows pre-operational but you report operational metrics, align the project setup first.
Step 3: Input realization and workforce fields from your LKPM pack. Enter figures in the requested categories and ensure the totals match the summary screen.
Step 4: Fill obstacles, review, submit, then download the receipt. Store it with the period label (e.g., 2026 Q1). This file is what proves the LKPM investment report was submitted.
Sanctions ladder and common enforcement triggers
Under OSS-RBA supervision, non-compliance can escalate from written warnings to suspension of business activities, administrative fines, coercive measures, and ultimately license revocation if issues persist.
Common triggers are repeated late filings, missing consecutive periods, and repeated “zero realization” reporting during preparation stage without clear progress. Exact thresholds for 2026 enforcement are Not confirmed, so avoid relying on folklore.
Inconsistency is another trigger: stage, location, or worker data that conflicts with your OSS project setup. Keep your story consistent with documents and real activity.
A simple compliance system to stay “green” in OSS
Make LKPM part of your quarterly close with three recurring dates: (1) data cut-off and reconciliation, (2) management review, (3) submission and receipt storage.
Assign owners: finance owns realization, HR owns headcount, operations owns obstacles, and a director signs off. One person uploads and files the receipt in a shared compliance folder.
Quarterly, do “OSS hygiene”: confirm KBLI, location, and stage match reality before the next window. If you are late or multi-project, get support early—staying compliant is cheaper than fixing a warning cycle.
FAQ's about LKPM compliance
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Is LKPM only for PT PMA?
No. Many non-micro NIB holders must report, including local PT with investment activities.
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If my company is dormant, can I skip reporting?
Treat that as Not confirmed. Missed periods can still trigger warnings, so address status properly and file accurately.
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What is the most common submission error?
Reporting the wrong project stage or using numbers that don’t reconcile to internal records.
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Do I need separate reports for each location and KBLI?
Often yes, depending on how OSS splits your projects—check your project list before filing.
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What proof should I keep after submission?
The OSS receipt, the LKPM pack, and your reconciliation notes for that period.
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Where can I read a plain-language explanation of LKPM duties?
See Hukumonline’s overview of LKPM obligations, then confirm details in OSS.
