TaxSavvyID

LKPM for each project

Kami punya dua lokasi usaha. LKPM satu atau dua?

The situation

LKPM is filed per project in OSS, so two locations or KBLI projects usually mean separate reports.

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

Each project shows its own investment, workforce and production. For PMA, each KBLI per location carries the IDR 10 billion plan. Example: two cafes in different regencies count as two locations, each with its own report and its own investment plan.

What to do

  1. List projects in OSS.
  2. Collect data per project.
  3. File each report.
  4. Check all are submitted.

Missing one project's report is still a missed report.

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