LKPM Quarterly Report for PT PMA in Bali 2026: Deadlines, Threshold and Penalties
Every PT PMA must file an LKPM quarterly investment report through OSS or risk license suspension. Here are the real 2026 deadlines, capital thresholds and penalties Bali founders need to know.
Every PT PMA in Indonesia must file an LKPM investment report every quarter or face license suspension. The thresholds, deadlines and penalties Bali founders forget.
LKPM (Laporan Kegiatan Penanaman Modal) is the quarterly investment activity report every PT PMA must submit to BKPM through the OSS portal. The filing tracks how much of your investment commitment has been realised, how many people you employ, where you are in your construction or operations cycle, and how much actual capital expenditure has occurred. Skipping LKPM is the single fastest way to get your PT PMA’s NIB suspended.
Who has to file LKPM
Every PT PMA is required to file LKPM regardless of activity status. Newly incorporated companies file from the quarter in which their NIB was issued. Companies in the construction phase file with a different schedule and a different form than companies in the commercial-operation phase. Dormant companies must still file zero-activity reports.
The obligation does not stop when the investment commitment is fully realised. PT PMAs continue filing LKPM each quarter for as long as the NIB is active.
2026 LKPM deadlines
| Quarter | Period covered | Filing window 2026 |
|---|---|---|
| Q1 | Jan–Mar | 1 to 10 April 2026 |
| Q2 | Apr–Jun | 1 to 10 July 2026 |
| Q3 | Jul–Sep | 1 to 10 October 2026 |
| Q4 | Oct–Dec | 1 to 10 January 2027 |
The OSS portal allows filing up to the 10th of the month following each quarter end. Late filings can still be submitted but trigger the warning-letter sequence.
What goes into the report
Construction phase LKPM captures realised investment (land, building, machinery), planned vs actual capital expenditure for the quarter, source of capital (paid-up shares, shareholder loans, third-party debt), import value of capital goods, employment headcount, and CSR/training contributions. Commercial-operation LKPM additionally captures realised revenue and production volume.
Each report cycle the system also asks for a problem statement: any obstacles your investment has encountered. That field is read by BKPM staff and can trigger follow-up calls, particularly for stalled investments past their two-year ramp-up window.
Penalties for non-filing
The escalation under BKPM Regulation 5/2021 is three warning letters followed by NIB suspension. Warning 1 (peringatan ke-1) is sent after one quarter of non-filing, warning 2 after two consecutive quarters, warning 3 after three quarters. NIB suspension follows the third warning if the company has not cured the missing filings. Practical effect of suspension: bank accounts can be frozen, KITAS renewals are blocked, OSS license requests stall.
Reactivation requires filing all back LKPMs, paying any accumulated administrative obligations, and a formal letter to BKPM requesting the suspension to be lifted.
Special considerations for Bali PT PMAs
Hospitality, villa-rental and tour-operator PT PMAs in Bali file under the construction phase until their TDUP and PBG are fully issued and they are open for trade. The transition from construction to operation must be flagged in the LKPM, otherwise the company appears stalled. Restaurants and cafes typically transition within 2 to 6 months of opening. Hotels and villa estates can spend 12 to 24 months in construction phase.
Stay LKPM-current and protect your OSS licenses
We file LKPM each quarter as a fixed-fee service for our PT PMA clients in Bali. If you have skipped reports, we can also negotiate cure plans with BKPM and restore your NIB.
Frequently asked questions
My PT PMA is dormant. Do I still file LKPM?
Yes. You file a zero-activity LKPM. Skipping it is treated the same as skipping a normal LKPM and triggers the warning sequence.
Can I file LKPM late?
The OSS portal accepts late filings, but BKPM may issue a warning letter even after the filing if it was past the 10th of the post-quarter month. Filing late but in good faith is always better than skipping.
Does my PT PMA need to upload bank statements with LKPM?
No, but BKPM may request supporting documents (bank statements, invoices, contracts) during an audit. We keep a clean compliance file for every client so audits are uneventful.