{"id":9397,"date":"2026-01-05T15:23:41","date_gmt":"2026-01-05T07:23:41","guid":{"rendered":"https:\/\/www.indoned.id\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/"},"modified":"2026-01-05T15:23:41","modified_gmt":"2026-01-05T07:23:41","slug":"lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026","status":"publish","type":"post","link":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/","title":{"rendered":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026?"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-9385\" src=\"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned.webp\" alt=\"LKPM vs Tax Reporting by Indoned\" width=\"1478\" height=\"558\" srcset=\"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned.webp 1478w, https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-300x113.webp 300w, https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-1024x387.webp 1024w, https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-768x290.webp 768w\" sizes=\"(max-width: 1478px) 100vw, 1478px\" \/><\/h2>\n<h2><b>Waarom PMA-bedrijven het verschil moeten begrijpen<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Veel buitenlandse investeerders in Indonesi\u00eb verwarren <\/span><b>LKPM-rapportage<\/b><span style=\"font-weight: 400;\"> met <\/span><b>belastingrapportage<\/b><span style=\"font-weight: 400;\">. In 2026 blijft dit een belangrijke oorzaak van complianceproblemen voor <\/span><b>PT PMA-bedrijven<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hoewel beide verplicht zijn, hebben ze <\/span><b>verschillende juridische doelen<\/b><span style=\"font-weight: 400;\">, worden ze ingediend bij <\/span><b>verschillende instanties<\/b><span style=\"font-weight: 400;\">, en kennen ze <\/span><b>afzonderlijke sancties<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>Wat is LKPM-rapportage?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Het <\/span><b>LKPM-rapport (Laporan Kegiatan Penanaman Modal)<\/b><span style=\"font-weight: 400;\"> valt onder het <\/span><b>Ministerie van Investeringen \/ BKPM<\/b><span style=\"font-weight: 400;\"> en wordt ingediend via het <\/span><b>OSS-systeem<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Het richt zich op:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investeringsrealisatie<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bedrijfsontwikkeling<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Operationele status<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Werkgelegenheid<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Naleving van KBLI-activiteiten<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ook zonder omzet blijft LKPM-rapportage verplicht zolang uw PMA over een <\/span><b>NIB en vergunning<\/b><span style=\"font-weight: 400;\"> beschikt.<\/span><\/p>\n<h2><b>Wat is belastingrapportage?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Belastingrapportage valt onder de <\/span><b>Directoraat-Generaal Belastingen (DJP)<\/b><span style=\"font-weight: 400;\"> en richt zich op financi\u00eble en fiscale verplichtingen, zoals:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vennootschapsbelasting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BTW (indien van toepassing)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loon- en bronbelastingen<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jaarrekeningen en aangiften<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Belastingrapportage is omzet- en transactieggericht.<\/span><\/p>\n<h2><b>Belangrijkste verschillen<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Aspect<\/b><\/td>\n<td><b>LKPM<\/b><\/td>\n<td><b>Belasting<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Instantie<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BKPM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">DJP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Systeem<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OSS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">DJP Online<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Investeringen<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Belastingen<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Zonder omzet verplicht<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ja<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Beperkt<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sancties<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vergunningrisico<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Boetes &amp; rente<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>Waarom belastingbetaling niet genoeg is<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Veel PMA-bedrijven denken compliant te zijn omdat zij belasting betalen, terwijl <\/span><b>LKPM-verplichtingen worden genegeerd<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2026 worden gegevens steeds vaker gekoppeld, waardoor inconsistenties sneller worden ontdekt.<\/span><\/p>\n<h2><b>Wat PMA-bedrijven moeten voorbereiden<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tijdige en correcte LKPM-rapportage<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consistente OSS- en belastinggegevens<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Juiste bedrijfsclassificatie<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Schone compliancehistorie<\/span><\/li>\n<\/ul>\n<h2><b>Hoe Indoned Consultancy ondersteunt<\/b><\/h2>\n<p><b>Indoned Consultancy<\/b><span style=\"font-weight: 400;\"> begeleidt buitenlandse investeerders met:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LKPM-rapportage en OSS-indiening<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BKPM-complianceadvies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Afstemming met belastingprofessionals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Structuur- en activiteitencontrole<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doorlopende compliance-ondersteuning<\/span><\/li>\n<\/ul>\n<h2><b>Conclusie<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">LKPM- en belastingrapportage zijn <\/span><b>niet uitwisselbaar<\/b><span style=\"font-weight: 400;\">. Beide zijn essentieel om uw investering en bedrijfsactiviteiten in Indonesi\u00eb te beschermen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Wilt u zeker weten dat uw PMA in 2026 volledig compliant is?\u00a0 <\/span><b>Neem vandaag nog contact op met Indoned Consultancy voor een GRATIS consultatie<\/b><span style=\"font-weight: 400;\"> en voorkom onnodige risico\u2019s.<\/span><\/p>\n<h2><strong>Disclaimer<\/strong><\/h2>\n<p>De hier verstrekte informatie is gebaseerd op onze lange ervaring. Het proces of de vereisten kunnen vari\u00ebren afhankelijk van de specifieke feiten en omstandigheden. Bovendien zijn de wetten en regels in Indonesi\u00eb onderhevig aan regelmatige wijzigingen. Neem alstublieft contact met ons op als uw adviseur om actuele informatie en nauwkeurig advies te verkrijgen. Klik voor meer informatie hier, en u kunt ook onze sociale media-accounts volgen om de laatste informatie te zien. Klik op de volgende links: <a href=\"https:\/\/www.facebook.com\/indo.ned\">Facebook<\/a>, <a href=\"https:\/\/www.instagram.com\/indoned\/?hl=id\">Instagram<\/a>, <a href=\"https:\/\/www.linkedin.com\/in\/indo-ned-consultancy-63374bb8\/\">LinkedIn<\/a> en <a href=\"https:\/\/twitter.com\/indo_ned\">Twitter.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Waarom PMA-bedrijven het verschil moeten begrijpen Veel buitenlandse investeerders in Indonesi\u00eb verwarren LKPM-rapportage met belastingrapportage. In 2026 blijft dit een belangrijke oorzaak van complianceproblemen voor PT PMA-bedrijven. Hoewel beide verplicht zijn, hebben ze verschillende juridische doelen, worden ze ingediend bij verschillende instanties, en kennen ze afzonderlijke sancties. Wat is LKPM-rapportage? Het LKPM-rapport (Laporan Kegiatan Penanaman [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":9384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"class_list":["post-9397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia\" \/>\n<meta property=\"og:description\" content=\"Waarom PMA-bedrijven het verschil moeten begrijpen Veel buitenlandse investeerders in Indonesi\u00eb verwarren LKPM-rapportage met belastingrapportage. In 2026 blijft dit een belangrijke oorzaak van complianceproblemen voor PT PMA-bedrijven. Hoewel beide verplicht zijn, hebben ze verschillende juridische doelen, worden ze ingediend bij verschillende instanties, en kennen ze afzonderlijke sancties. Wat is LKPM-rapportage? Het LKPM-rapport (Laporan Kegiatan Penanaman [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Indoned Consultancy | Your Business Partner in Indonesia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IndonedConsultancyCompany\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T07:23:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Dimas Sirajuddin Arafa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dimas Sirajuddin Arafa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/\"},\"author\":{\"name\":\"Dimas Sirajuddin Arafa\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#\\\/schema\\\/person\\\/bc4eeed18c50bb41e3df7f11be14c18a\"},\"headline\":\"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026?\",\"datePublished\":\"2026-01-05T07:23:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/\"},\"wordCount\":366,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/\",\"url\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/\",\"name\":\"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp\",\"datePublished\":\"2026-01-05T07:23:41+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp\",\"contentUrl\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp\",\"width\":600,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/thuis\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#website\",\"url\":\"https:\\\/\\\/www.indoned.id\\\/\",\"name\":\"Indoned Consultancy\",\"description\":\"Welcome to IndoNed Consultancy, Your Business Partner in Indonesia We are here to help you with all your business needs Starting a company in Indonesia LKPM\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.indoned.id\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#organization\",\"name\":\"PT. Indoned Consultancy Company\",\"url\":\"https:\\\/\\\/www.indoned.id\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Logo-website-new-1.png\",\"contentUrl\":\"https:\\\/\\\/www.indoned.id\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Logo-website-new-1.png\",\"width\":3767,\"height\":639,\"caption\":\"PT. Indoned Consultancy Company\"},\"image\":{\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/IndonedConsultancyCompany\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/indoned-consultancy\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.indoned.id\\\/#\\\/schema\\\/person\\\/bc4eeed18c50bb41e3df7f11be14c18a\",\"name\":\"Dimas Sirajuddin Arafa\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g\",\"caption\":\"Dimas Sirajuddin Arafa\"},\"url\":\"https:\\\/\\\/www.indoned.id\\\/nl\\\/author\\\/dimas-internship\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/","og_locale":"nl_NL","og_type":"article","og_title":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia","og_description":"Waarom PMA-bedrijven het verschil moeten begrijpen Veel buitenlandse investeerders in Indonesi\u00eb verwarren LKPM-rapportage met belastingrapportage. In 2026 blijft dit een belangrijke oorzaak van complianceproblemen voor PT PMA-bedrijven. Hoewel beide verplicht zijn, hebben ze verschillende juridische doelen, worden ze ingediend bij verschillende instanties, en kennen ze afzonderlijke sancties. Wat is LKPM-rapportage? Het LKPM-rapport (Laporan Kegiatan Penanaman [&hellip;]","og_url":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/","og_site_name":"Indoned Consultancy | Your Business Partner in Indonesia","article_publisher":"https:\/\/www.facebook.com\/IndonedConsultancyCompany","article_published_time":"2026-01-05T07:23:41+00:00","og_image":[{"width":600,"height":600,"url":"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp","type":"image\/webp"}],"author":"Dimas Sirajuddin Arafa","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"Dimas Sirajuddin Arafa","Geschatte leestijd":"2 minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#article","isPartOf":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/"},"author":{"name":"Dimas Sirajuddin Arafa","@id":"https:\/\/www.indoned.id\/#\/schema\/person\/bc4eeed18c50bb41e3df7f11be14c18a"},"headline":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026?","datePublished":"2026-01-05T07:23:41+00:00","mainEntityOfPage":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/"},"wordCount":366,"commentCount":0,"publisher":{"@id":"https:\/\/www.indoned.id\/#organization"},"image":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp","articleSection":["Blog"],"inLanguage":"nl-NL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/","url":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/","name":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026? - Indoned Consultancy | Your Business Partner in Indonesia","isPartOf":{"@id":"https:\/\/www.indoned.id\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#primaryimage"},"image":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp","datePublished":"2026-01-05T07:23:41+00:00","breadcrumb":{"@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#primaryimage","url":"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp","contentUrl":"https:\/\/www.indoned.id\/wp-content\/uploads\/2026\/01\/04-LKPM-vs-Tax-Reporting-by-Indoned-2.webp","width":600,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.indoned.id\/nl\/lkpm-versus-belastingaangifte-wat-is-het-verschil-voor-pma-bedrijven-in-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.indoned.id\/nl\/thuis\/"},{"@type":"ListItem","position":2,"name":"LKPM versus belastingaangifte: wat is het verschil voor PMA-bedrijven in 2026?"}]},{"@type":"WebSite","@id":"https:\/\/www.indoned.id\/#website","url":"https:\/\/www.indoned.id\/","name":"Indoned Consultancy","description":"Welcome to IndoNed Consultancy, Your Business Partner in Indonesia We are here to help you with all your business needs Starting a company in Indonesia LKPM","publisher":{"@id":"https:\/\/www.indoned.id\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.indoned.id\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/www.indoned.id\/#organization","name":"PT. Indoned Consultancy Company","url":"https:\/\/www.indoned.id\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/www.indoned.id\/#\/schema\/logo\/image\/","url":"https:\/\/www.indoned.id\/wp-content\/uploads\/2023\/02\/Logo-website-new-1.png","contentUrl":"https:\/\/www.indoned.id\/wp-content\/uploads\/2023\/02\/Logo-website-new-1.png","width":3767,"height":639,"caption":"PT. Indoned Consultancy Company"},"image":{"@id":"https:\/\/www.indoned.id\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IndonedConsultancyCompany","https:\/\/www.linkedin.com\/in\/indoned-consultancy\/"]},{"@type":"Person","@id":"https:\/\/www.indoned.id\/#\/schema\/person\/bc4eeed18c50bb41e3df7f11be14c18a","name":"Dimas Sirajuddin Arafa","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/secure.gravatar.com\/avatar\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aa3749f66a3336a2eb2f23531c95ceba098affa45257ffb7af66f3d302f6cff7?s=96&d=mm&r=g","caption":"Dimas Sirajuddin Arafa"},"url":"https:\/\/www.indoned.id\/nl\/author\/dimas-internship\/"}]}},"_links":{"self":[{"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/posts\/9397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/comments?post=9397"}],"version-history":[{"count":0,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/posts\/9397\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/media\/9384"}],"wp:attachment":[{"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/media?parent=9397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/categories?post=9397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.indoned.id\/nl\/wp-json\/wp\/v2\/tags?post=9397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}