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Micro businesses exempt from LKPM

Usaha mikro wajib LKPM?

The situation

No. Micro businesses are exempt from LKPM under the new rule.

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
  • PP 7/2021 on ease, protection and empowerment of MSMEs: Micro: capital up to IDR 1 billion or sales up to IDR 2 billion; small: capital to IDR 5 billion or sales to IDR 15 billion; medium: capital to IDR 10 billion or sales to IDR 50 billion

What it means for you

Micro means capital up to IDR 1 billion excluding land and buildings, or yearly sales up to IDR 2 billion. If you grow beyond that, start reporting. Example: a home bakery with sales of IDR 800 million a year is micro and does not file.

What to do

  1. Check your scale yearly.
  2. Start LKPM when you leave micro scale.
  3. Keep scale evidence.
  4. Update OSS data.

Wrong scale data in OSS can trigger LKPM duties.

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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