PT PMA reporting: LKPM, taxes and your KITAS
A PT PMA does not file one annual report but several in parallel: monthly taxes, the quarterly LKPM investment report through OSS and the annual corporate tax return, SPT Tahunan. Reporting is required even with zero revenue. Repeatedly missing LKPM leads to sanctions against the company’s licence — and through it, to problems renewing the KITAS of owners and staff.
Updated: 24 September 2026 · Verified by the Malina Visa team
LKPM is quarterly, not annual
Many owners assume a PT PMA (a foreign-owned company) files one big report a year. In reality, the investment activity report LKPM (Laporan Kegiatan Penanaman Modal) is due every quarter through OSS, the government system for business registration and licensing. It is mandatory for every PT PMA, including companies with no active operations.
What people call the “annual report” is usually the corporate tax return, SPT Tahunan. It goes separately to the tax office (DJP) and does not replace LKPM. These are two independent reporting lines with different recipients and deadlines.
Every report a PT PMA has to file
| Report | Filed with | How often | Deadline |
|---|---|---|---|
| LKPM | OSS (oss.go.id), overseen by BKPM, the investment authority | Quarterly | In the first days after the quarter ends |
| PPh 21/23/25 income taxes, PPN VAT | DJP tax office | Monthly | Within the first weeks of the following month |
| SPT Tahunan Badan | DJP tax office | Annually | Within 4 months of year-end — by April 30 |
| WLKP | Kemnaker, Ministry of Manpower | When you hire staff and when data changes | Under WLKP rules |
PPh are income taxes: article 21 covers salaries, 23 is withholding on certain payments, and 25 is monthly prepayments of corporate income tax. PPN is VAT, filed only by registered VAT payers. Once you have staff, add monthly BPJS contributions (health and employment insurance) and WLKP employer reporting — explained in our guide to WLKP employer reporting.
When LKPM is due
LKPM covers each calendar quarter and is due in the first days of the following month. OSS shows the exact date. Do not leave it to the last day: the figures need to be reconciled with your books, and corrections take time.
| Quarter | Period | When to file |
|---|---|---|
| Q1 | January–March | Early April |
| Q2 | April–June | Early July |
| Q3 | July–September | Early October |
| Q4 | October–December | Early January |
What goes into LKPM
- ✓Investment during the quarter: capital injections, equipment, renovation
- ✓Operating costs: salaries, rent, utilities
- ✓Headcount: total staff, split into Indonesians and foreigners
- ✓Output: revenue, volume of services delivered or goods produced
- ✓Changes during the period: directors, shareholders, address
- ✓Obstacles the company faced, if any
LKPM figures have to match your accounts and tax returns, so it makes sense for whoever keeps the books to prepare it. Mismatches between reporting lines attract the regulator’s attention.
What happens if you miss LKPM
LKPM sanctions are administrative and escalate with each missed quarter. Missed reports are visible to the regulator and build up in the company’s record.
After the first miss the company receives a written warning (surat peringatan).
Repeated misses can lead to suspension of the business licence.
In the worst case the NIB — the business registration number in OSS that all licences hang on — is revoked.
Cleaning up neglected reporting always costs more than filing on time. And beyond sanctions against the company, missed reports hit the visa status of everyone connected to it.
How reporting affects your KITAS
No law says “no LKPM, no visa”, but in practice there is a chain reaction: missed reports → sanctions against the licence or NIB → the company can no longer act as a visa sponsor → the KITAS (temporary residence permit) cannot be extended.
Every status that depends on the company is exposed: the owners’ investor KITAS E28A, employees’ work KITAS E23, and the dependant KITAS of their families. At renewal, immigration checks the sponsor company’s standing, and NIB problems are grounds for refusal.
- !Your KITAS renewal falls due while the company has unfiled reports
- !The company was set up for the visa and reporting was dropped because there is no revenue
- !The accountant files taxes but nobody handles LKPM — a separate line that is easy to miss
The annual tax return: SPT Tahunan
SPT Tahunan Badan is the company’s annual corporate income tax return. For a calendar financial year it is filed with DJP within four months of year-end, i.e. by April 30, together with the company’s financial statements.
Any tax due for the year must be paid before the return is filed. Filing the corporate annual return late carries a fine of IDR 1,000,000, and unpaid tax accrues interest on top. Books are kept in rupiah under Indonesian SAK standards, and reports are filed in Indonesian.
How to file LKPM and never miss a deadline
Sign in to OSS RBA with the company account linked to its NIB.
Go to the LKPM section and pick the reporting quarter.
Fill in investment, costs, headcount and revenue in line with your accounts.
Submit, wait for the “Disetujui” status and save the confirmation.
If you would rather not track the calendar yourself, our monthly accounting service covers taxes, payroll, LKPM and the annual SPT. We also take on companies with a backlog: first we restore the books, then we move to routine service. For the big picture, read our guide to PT accounting basics.
If the company is still a plan, start with our PT PMA setup page: your structure and business activity shape the reporting too. And if you are choosing a status for living in Indonesia, see KITAS vs KITAP vs Golden Visa vs Second Home.
FAQ
Is LKPM filed once a year?
No. LKPM is filed every quarter through OSS, in the first days after the quarter ends. The “annual report” people mention is usually the SPT Tahunan tax return, which is a separate reporting line.
Do I need to file LKPM if the company has no revenue?
Yes. LKPM is mandatory for every PT PMA, including dormant companies. A zero-activity company also files monthly tax returns and the annual SPT.
What is the penalty for missing LKPM?
Sanctions are administrative and escalate: a written warning, then possible suspension of the business licence, and in the worst case revocation of the NIB. Repeated misses also put at risk the visa statuses that depend on the company.
Can a missed LKPM stop my KITAS renewal?
Indirectly, yes. If missed reports cause licence or NIB problems, the company cannot act as a sponsor, and immigration may refuse to extend investor, work and dependant KITAS.
When is the PT PMA annual tax return due?
SPT Tahunan is filed with DJP within four months of financial year-end — by April 30 for a calendar year. Tax due is paid before filing, and late filing carries a fine of IDR 1,000,000.
Official sources: OSS RBA — oss.go.id · DJP Online — djponline.pajak.go.id
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