Tips for Reporting the Investment Activity

Tips for Reporting the Investment Activity

The LKPM is a periodical report that consists of the data regarding the development of investment realization and the problems faced by the investors.

Need to remember, the investor must send the LKPM periodically every 3 months as follows:

  1. During the January – March period, LKPM must be submitted by April 10th of the same year.
  2. During the April – June period, LKPM must be submitted by July 10th of the same year.
  3. During the July – September period, LKPM must be submitted by October 10th of the same year.
  4. During the October – December period, LKPM must be submitted by January 10th of the following year.

Therefore, careful data preparation is needed to be able to report LKPM on time. Accuracy is also needed in collecting data for LKPM, other than company expenses such as operating costs, salaries, taxes and others, investors must also pay attention to whether the number of employees increases or decreases. It is also necessary to pay attention to company permits obtained during the last 3 months before the LKPM reporting. By analyzing the existing data, investors will find the problems faced by the company and can explain it in the LKPM.

In the unexpected condition where later data turns out to be left behind and should have been reported in the previous period’s LKPM, do not be afraid! Those data can still be combined and report with the next LKPM period. So if there is still data left behind, it can be combined in the next LKPM report. However, it should be noted that the data that is left behind is not more than one year.

Furthermore, it is also necessary to learn that the LKPM will be reported in which stage and which column the expenses go to. As it is known, there are 2 stages of LKPM reporting, LKPM Development/Construction Stage and Production Stage. So in accordance with what has been stated above, paying attention to the permits that the company already owned, investors can find out at what stage LKPM will be reported.

Next one is for the column, the column for each stage is different. As for the Construction Stage and Production Stage, in the investment realization section there are 2 columns that must be considered, “Modal Tetap and Modal Kerja”. In the Construction Stage the columns are divided into more details such as Land Purchases, Machinery and Equipment Purchases and others. So investors must know which expenses enter Modal Tetap or Modal Kerja at the LKPM. In the Production Stage, the investment realization is simpler, but there are additional columns at the bottom because they are already in production, inter alia the Production of Goods/Services and Marketing in the period as well as the Company’s Obligations. Thus, it can be said that the data collection process is very important and must be prepared carefully.


The information provided here is based on our long experience. The process or requirement may vary depending on the specific facts and conditions. Besides, the law and regulations in Indonesia subject to frequent changes. Please contact us as your consultant to get an up to date information and accurate advice. More Information click here and You can also follow our social media accounts to see the latest information posts. please click on the following links: Facebook, Instagram, Linkedin, and Twitter.

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