balivillacareLKPM: the quarterly report a villa PT PMA owes, and what missing it costs
Key takeaways
- LKPM is the periodic report on investment realisation, filed on OSS for every business activity and location, after the NIB.
- A PMA is a large business, so it files every quarter: by 15 April, 15 July, 15 October and 15 January.
- The next deadline is 15 October 2026, for July to September.
- Missing it escalates: warnings, then suspension with a fine, then revocation.
- A villa company with nothing new to report still files. Silence is what triggers the sanctions.
Owners who hold a villa through a PT PMA tend to think of the company's duties as tax. The investment ministry has its own report, filed every quarter on OSS, and the regulation that replaced the old BKPM rules in October 2025 sets out exactly how a company that stops filing loses its license.
Seven words on an LKPM
The terms on the OSS form and in the regulation.
| Term | What it is | What it means for a villa company |
|---|---|---|
| LKPM | Laporan Kegiatan Penanaman Modal, the investment activity report. | Owed by the PT PMA for every activity and location. |
| Realisasi | Investment actually made. | Capital spent on the villa, cumulatively. |
| Tahap persiapan | Preparation stage. | Before the villa operates or trades. |
| Tahap operasional / komersial | Operational or commercial stage. | After the ready-to-operate statement on OSS. |
| Skala usaha besar | Large business. | What a PMA is (Pasal 26(1)) — so it reports quarterly. |
| Tanda terima | Receipt. | Issued by OSS on submission; keep it. |
| Peringatan | Warning. | The first sanction, after two missed periods. |
Who files, how often, and by when
Every activity and location
Permeninves/BKPM No. 5 Tahun 2025 requires the LKPM for every business activity and every location, main and supporting, once the company has an NIB (Pasal 285(1)-(2)). A PT with two villas on two plots is reporting twice.
Quarterly for a PMA
Medium and large businesses report every quarter; small businesses every half-year; micro businesses not at all (Pasal 286(1)-(2)). A company categorized as foreign investment is a large business (Pasal 26(1)) — so a PT PMA is on the quarterly cycle whatever the size of its villa.
| Due by | Rule | |
|---|---|---|
| January to March | 15 April | Pasal 286(5)(a) |
| April to June | 15 July | Pasal 286(5)(b) |
| July to September | 15 October | Pasal 286(5)(c) |
| October to December | 15 January of the next year | Pasal 286(5)(d) |
If a deadline falls on a national holiday, the period is adjusted by official notice (Pasal 286(7)). OSS issues a receipt on submission, and the investment office verifies the report within three days, either approving it or asking for corrections (Pasal 286(8), 287).
Two stages
Before the villa operates, the PT files a preparation-stage report. Once it fills in the ready-to-operate statement on OSS, it files the operational-stage report instead (Pasal 286(4), (6)).
Not sure your villa company is filing?
Tell us which part of Bali the villa is in. Five questions, and your details are the last step.
What the report contains, and where it comes from
Pasal 285(3) lists six items: investment realized; workforce realized; production of goods or services; fulfilment of the basic requirements and licenses; the company's obligations and responsibilities; and the obstacles it faces. The obligations include training, partnership, environmental management, good governance, manpower, workers' safety and welfare, and corporate social responsibility (Pasal 285(4)).
A villa company's numbers
- Investment realized: the capital spent on the villa. The minimum investment for a PMA in accommodation includes land and buildings (Pasal 26(5)) — the PT PMA rules.
- Workforce: the staff the PT employs. Staff contracts.
- Licenses: the NIB, the standard certificate, the KKPR and the building approvals. How to check them.
What missing it triggers
The regulation that sets this, Permeninves/BKPM No. 5 Tahun 2025, was established on 1 October 2025 and replaced the 2021 BKPM regulations that most PT PMA guides still cite. What else it changed.
The trigger
Sanctions start when a company does not file for two consecutive periods, or files with no added investment realisation for four consecutive periods — on its first report, or in the preparation stage (Pasal 373(2)).
The ladder
| Sanction | Lifted by | |
|---|---|---|
| Two missed periods | First warning | Filing the next period |
| Next period missed | Second warning | Filing the next period |
| Next period missed | Third warning | Filing the next period |
| Next period missed | Temporary suspension of the business, with an administrative fine | Filing and paying the fine |
| Next period missed and fine unpaid | Revocation of the business license | — |
At quarterly frequency, that ladder runs from the first missed report to revocation in well under two years. A villa that loses its license loses its platform listings with it. The 2026 platform rules.
A missed year, quarter by quarter
Read against the deadlines, the ladder looks like this for a company that stops filing after its June 2026 report: nothing filed by 15 October 2026 and again by 15 January 2027 is two consecutive missed periods — the first warning. Missing 15 April 2027 brings the second, 15 July 2027 the third, and 15 October 2027 the suspension with a fine. Filing at any point on that path lifts the current step; it does not wipe the history of the periods missed.
When the villa is gone
A PT PMA whose villa has been sold still files until it is wound up. Closing a villa PT PMA.
Whose job it is
The obligation is the company's. Many owners leave it to a consultant or to the management company, which is fine — if the management contract or the service agreement says who files, by which date, and that the OSS receipt goes to the owner each quarter. The contract clauses.
What this page does not cover
- The amount of the administrative fine. Set by the provisions Pasal 375 refers to; not read here.
- The OSS form, field by field. In Lampiran XXVII of the regulation; not reproduced.
- Tax returns. A separate system — a PT PMA's income tax.
Common questions
What is LKPM for a PT PMA in Bali?
The investment activity report: a periodic report on investment realized and problems faced, filed on OSS for every business activity and location once the company has its NIB (Permeninves/BKPM No. 5 Tahun 2025, Pasal 1 and 285).
When is the LKPM due?
A PMA is a large business, so it reports every quarter: by 15 April, 15 July, 15 October and 15 January for the quarter just ended (Pasal 286(5)). Small businesses report every semester; micro businesses are exempt.
What happens if a PT PMA does not file LKPM?
Two consecutive missed periods bring a first warning; each further missed period escalates to a second and third warning, then a temporary suspension with an administrative fine, then revocation of the business license. Filing in the next period lifts the current sanction (Pasal 373-376).
Does a villa company with no new investment still file?
Yes. And four consecutive periods with no added realisation is itself a trigger for sanctions in certain cases — on a first report, or during the preparation stage (Pasal 373(2)).
What goes in the report?
Investment realized, the workforce, production of goods or services, fulfilment of basic requirements and licenses, the company's obligations such as partnership, environment, manpower and CSR, and obstacles (Pasal 285(3)-(4)).
Can the management company file it?
The obligation is the PT's. A manager or consultant can prepare it, but the contract should say who files, by when, and that the OSS receipt is passed to the owner.
Sources cited on this page
- Permeninves/BKPM No. 5 Tahun 2025 — Pasal 1, 26, 284-287, 373-376
- OSS — KBLI 2025 55203, investment requirement
Every figure above links to the source it was read from. This page was last changed on 2 October 2026. How we check this.