Analisis Yuridis Kewajiban Laporan Kegiatan Penanaman Modal (Lkpm) Secara Online Berdasarkan Perka Badan Koordinasi Penanaman Modal Republik Indonesia Nomor 17 Tahun 2015

Abstract

Referring to the Article 15 of Law Number 25 concerning on Investment as well as the Article 7 (c) of Law Number 14 of 2007, submitting Investment Activity Report (LKPM) is one of the investor’s responsibilities. LKPM, a regular basis reporting, details an investment realization and the problems that investors encountered. Typically, it is done to keep track of the production and realization of investment. This study seeks if the control and supervision of investment operations in accordance with Indonesian BKPM Head Regulation Number 17 of 2015 leads to a legal certainty. Despite the fact that online LKPM has been improved, the number of online LKPM is still low. Therefore, the role of BKPM in controlling and supervising investment through the LKPM instrument based on the Indonesian BKPM Head Regulation Number 17 of 2015 is required to properly implement online submission of LKPM. This descriptive qualitative study employs secondary data consisting of primary, secondary, and tertiary legal resources. All data collected by conducting a literary study, in depth interviews is analyzed by using a qualitative approach The study finds that the investment control and supervision referring to the Indonesian BKPM Head Regulation Number 17 of 2015 has provided a legal certainty. It means that the companies that have filed the LKPM at the time the Head Regulation of BKPM which requires filing online LKPM is issued, has got a legal certainty for their upcoming administrative activity. Even if the law requires the companies to file the online LKPM. The companies are classified as law-abiding companies. The fact that the use of LKPM is not increasing despite the existence of online LKPM. They are inactive or small-capital companies which are unaware of the advancements in government bureaucracy on the online LKPM system. Besides, it is also the investment and one stop service agency (DMPTSP) or other involved agencies who do not conduct socialization through seminars or online training. Companies are also hesitant to provide the government access to their information and data. These companies are concerned about their assets which the Directorate General of Taxes will examine. As a result, they prefer being ignorant and acting as if they are unaware of the LKPM system. In this case, they think that taxpayer reporting and the LKPM filing are the same. Even if the companies, many of which are likely large compulsory reporting corporations, are aware of the LKPM system, they are reluctant to file the LKPM. It is the reason why the BKPM is very critical in controlling and supervising the investment via LKPM in accordance with Indonesian BKPM Head Regulation Number 17 of 2015 in order to have an effective online report. This condition demonstrates how BKPM conducts its function to inform the companies and help them in filing the company reports. The BKPM is expected to assist business players who are unfamiliar with the online LKPM system that makes the reporting easier. This training facility also includes socialization for public, which is the companies or other institutions such as the provincial level of investment and one stop service agency (DMPTSP). This training is conducted to introduce the most recent system and information of the LKPM system