TaxSavvyID

Investment realisation figures in LKPM

Angka realisasi investasi di LKPM dari mana?

The situation

Investment realisation is the actual spending on fixed assets and working capital in the period, from your books.

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
  • Ministry of Investment and Downstreaming/BKPM Regulation 5/2025: PT PMA: investment above IDR 10 billion per 5 digit KBLI per location excluding land and buildings; issued and paid up capital of at least IDR 2.5 billion

What it means for you

Match figures to the ledger. For PMA, land and buildings are excluded from the IDR 10 billion test except in listed sectors. Example: IDR 1.2 billion spent on machinery in Q2 goes in as realised investment for Q2. Keep the invoices with the report.

What to do

  1. Pull fixed asset additions.
  2. Add working capital as required.
  3. Match with books.
  4. Enter in OSS.

Figures that do not match tax returns can raise questions.

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

Related