TaxSavvyID

Banks and insurers now report LKPM

Perusahaan asuransi dulu tidak lapor LKPM. Sekarang wajib?

The situation

Secondary summaries say BKPM Regulation 5/2025 removed old exemptions for upstream oil and gas, banking, non bank finance and insurance.

The law

  • Art 286, BKPM Regulation 5/2025: LKPM is filed quarterly by medium and large businesses by the 15th after each quarter and half yearly by small businesses; micro businesses are exempt

What it means for you

Check your status in OSS. If the exemption no longer applies, start filing from the current period. The claim comes from a private summary, so check the OSS dashboard, which shows whether an LKPM duty applies to your NIB.

What to do

  1. Check OSS for an LKPM duty.
  2. Gather data.
  3. File from the current period.
  4. Confirm with BKPM if unsure.

Assuming an old exemption still applies is risky.

We can do this for youInvestment activity report (LKPM) in OSS: who files, the new 15th deadline and fixing missed reports: IDR 9.500.000

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