Businesses in Indonesia should start preparing for the LKPM Q2/Semester I 2026 reporting period, as the filing window will open on 1–15 July 2026 through the OSS system. The Q2 report applies mainly to medium and large-scale businesses, while the Semester I report applies to small-scale businesses for the January–June 2026 period. The official OSS channel has announced that the reporting period for LKPM Triwulan II 2026 and Semester I 2026 will be opened from 1–15 July 2026.
The importance of LKPM is also reflected in Indonesia’s investment performance. In Q1 2026, the Ministry of Investment and Downstream Industry/BKPM recorded investment realization of Rp498.8 trillion, growing 7.2% year-on-year. This makes timely and accurate LKPM reporting essential for both regulatory compliance and national investment monitoring.
What Is LKPM?
LKPM stands for Laporan Kegiatan Penanaman Modal, or Investment Activity Report. It is a periodic report submitted by businesses to report the realization of investment activities, employment, production or service realization, licensing compliance, and business constraints.
Under the current OSS-based regulatory framework, business actors are required to submit LKPM for each business activity and location after obtaining a Nomor Induk Berusaha (NIB). The LKPM must include data on investment realization, labor realization, production of goods or services, fulfillment of basic requirements, business licenses, PB-UMKU, investment obligations, and any business constraints faced by the company.
Who Must Submit LKPM Q2/Semester I 2026?
For the 2026 mid-year reporting cycle, the reporting obligation depends on the scale of the business:
| Business Scale | Reporting Period | Filing Deadline |
|---|---|---|
| Small-scale business | Semester I 2026, January–June | 15 July 2026 |
| Medium-scale business | Q2 2026, April–June | 15 July 2026 |
| Large-scale business | Q2 2026, April–June | 15 July 2026 |
| Micro business | Generally not required to submit LKPM | Exempt, subject to OSS classification |
The regulation provides that small-scale businesses submit LKPM every six months, while medium and large-scale businesses submit LKPM every three months. It also states that micro-scale businesses and activities financed by APBN/APBD are not required to submit LKPM.
Key Deadline for LKPM Q2/Semester I 2026
The key deadline is:
1–15 July 2026
This means companies should not wait until the last day. Businesses should prepare the required data before the reporting window opens, especially if they have multiple KBLI, business locations, projects, or changes in business licensing data.
For medium and large businesses, the Q2 report covers the period of April–June 2026. For small-scale businesses, the Semester I report covers January–June 2026. The current regulation states that Q2 LKPM must be submitted no later than 15 July, while Semester I LKPM for small businesses must also be submitted no later than 15 July.
What Data Should Be Prepared?
Before submitting LKPM through OSS, businesses should prepare:
- NIB and OSS access rights
OSS guidance states that users must have access rights in the form of username and password, then log in to OSS and access the LKPM reporting menu. - Business activity and project data
OSS will display business activity data, investment plan, previous investment realization, business license status, basic requirements, and UMKU requirements. - Investment realization
Companies must complete investment realization for the reporting period and provide an explanation of the realization. The OSS system will calculate total accumulated realization based on the submitted data. - Employment data
Businesses must report additional and reduced manpower during the reporting period. OSS will calculate total manpower up to the relevant period. - Production or service realization
Businesses must report the realization of goods or services produced, including export information where applicable. - Business constraints
Companies should disclose any operational, licensing, land, infrastructure, labor, import, export, or other investment-related issues faced during the reporting period. OSS provides a specific section for reporting business problems and submitting them to the verifier.
Why LKPM Compliance Matters
Failure to submit LKPM may lead to administrative sanctions. The regulation provides that sanctions may be imposed when a business does not submit LKPM for two consecutive periods or submits LKPM without additional investment realization for multiple consecutive reporting periods under certain conditions. The sanction process may start with written warnings and can escalate to temporary suspension of business activities.
This is why LKPM should not be treated as a simple administrative formality. It is part of Indonesia’s investment supervision system and may affect the company’s compliance record in OSS.
Practical LKPM Q2/Semester I 2026 Checklist
Before 1 July 2026, companies should review:
- Whether the company’s OSS access is active.
- Whether the NIB, KBLI, business address, project location, and business scale are correct.
- Whether each business activity and location has complete investment realization data.
- Whether employment data is updated.
- Whether business licenses, basic requirements, and PB-UMKU obligations are properly reflected in OSS.
- Whether there are any unresolved verification notes from previous LKPM submissions.
- Whether the report has reached “Disetujui” status after submission.
OSS guidance states that a business is considered to have submitted LKPM for the relevant period when the LKPM status is approved / “Disetujui”.
Conclusion
The LKPM Q2/Semester I 2026 reporting period is a critical compliance deadline for businesses operating in Indonesia. Medium and large-scale companies must submit their Q2 2026 LKPM, while small-scale businesses must submit their Semester I 2026 LKPM by 15 July 2026 through OSS.
Preparing the data early helps businesses avoid last-minute system congestion, incomplete reporting, verification issues, and potential administrative sanctions. Companies with multiple business activities, locations, or recent OSS changes should review their data before the reporting window opens.
Need assistance with LKPM reporting or OSS compliance?
Accura can help review your OSS data, prepare LKPM documentation, and support timely submission for the Q2/Semester I 2026 reporting period.