For every Foreign-Owned Company (PT PMA) operating in Indonesia, compliance is a continuous journey. While annual tax filing gets most of the attention, a more frequent and equally crucial obligation is the Laporan Kegiatan Penanaman Modal (LKPM), or Investment Activity Report.

This report must be submitted quarterly (Triwulan) to the Ministry of Investment/BKPM via the Online Single Submission (OSS) system. As the deadline for the third quarter approaches, companies must act swiftly to avoid severe administrative consequences.

Focus on Q3: The Critical Reporting Period

The Q3 LKPM report is vital because it tracks your company’s investment realization over the three months leading into the final quarter of the year.

Reporting Period	Covers Investment Activities From:	CRITICAL SUBMISSION DEADLINE:
Q3 (Quarter 3)	1 July – 30 September	No later than 10 October

Missing this October 10th deadline creates an immediate compliance gap that carries significant risk as you head into the year-end. It signals to the government that your investment commitments are not being tracked or realized properly.

What Data is Required for the Q3 LKPM?

The report requires accurate consolidation of all investment data that occurred between July 1st and September 30th. Key data points include:

1. Investment Realization: Details on capital expenditure (CAPEX) and working capital used during the quarter.
2. Employment: The total number of employees hired, both Indonesian and foreign nationals.
3. Production and Sales: Data on production capacity and realized sales turnover (if applicable).

The Severe Consequences of Missing the October 10th Deadline

Unlike minor administrative delays, neglecting the LKPM requirement is a direct violation of Indonesian investment regulations. The consequences are escalating and can severely disrupt your operations:

1. Administrative Sanctions: The company will immediately receive official warning letters from the Ministry of Investment.
2. License Freezing: Crucially, your ability to make amendments, secure new sector licenses, or access any services through the OSS system will be frozen. This halts any plans for expansion, equipment purchase, or license updates.
3. Potential License Suspension: If the warnings are ignored over multiple quarters, the ultimate sanction is the suspension or revocation of your Business License (NIB), forcing an immediate halt to all operations.

Accura: Ensuring Your Q3 Submission is Seamless

The challenge of the LKPM report is not just meeting the deadline, but ensuring the data is 100% accurate and aligned with your official financial records. Mismatches can trigger further audits from BKPM or the tax authorities.

Accura specializes in removing this critical compliance burden from your team. We offer comprehensive investment compliance services designed to protect your PT PMA.

Our LKPM Service includes:

• Data Translation: We work with your finance team to accurately translate internal financial data into the specific format required by the OSS system.
• Zero-Risk Submission: We manage the tight quarterly deadlines, ensuring your Q3 report is submitted compliantly by October 10th, eliminating the risk of sanctions.
• Ongoing Monitoring: We provide peace of mind by managing all periodic reporting requirements, allowing you to maintain a clean compliance record.

Focus on closing out your profitable fourth quarter. Let Accura handle the mandatory Q3 paperwork.