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Small business half yearly LKPM

Usaha kecil lapor LKPM tiap triwulan?

The situation

No. Small businesses report half yearly: by 15 July for January to June and by 15 January for July to December.

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

Small means capital over IDR 1 billion up to IDR 5 billion excluding land and buildings, or sales over IDR 2 billion up to IDR 15 billion. Example: a small PMA with capital of IDR 3 billion files two reports a year.

What to do

  1. Check your scale.
  2. Diarise the two dates.
  3. File in OSS.
  4. Keep receipts.

Medium businesses must still report quarterly.

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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