Depending on the legal entity of the company and which stage of the development process the company is in, bears different deadlines for reporting LKPM. Companies that are still in the development process are to report periodically every 3 months, as the following:
January – March
• LKPM must be submitted by April 10th of that year.
April – June
• LKPM must be submitted by July 10th of that year.
July – September
• LKPM must be submitted by October 10th of that year.
October – December
• LKPM must be submitted by January 10th of the following year.
For the companies that have obtained their business license, the LKPM will be submitted per semester (every 6 months), as the following:
LKPM Semester I for the period of January – June
• LKPM must be submitted the latest by July 10th of that year.
LKPM Semester II for the period of July – December
• LKPM must be submitted the by January 10th of the following year latest.
For foreign company representative office, the LKPM is to be submitted once, by each of the end of the year.
Foreign investors must also be aware that for every company with a capital investment activity that covers more than one municipality/city, must submit LKPM for each municipalities/ city.
Companies that also have investments in multiple business sectors, must also report each business field in a separate report. For companies that are located in a free trade zone and free port zone as well as other specific economic zones, must submit LKPM to each of the heads of the zones concerned.
The companies who have already completed the merger, the newly-merged company must submit the LKPM for all capital investment activities as the result of the merger.