Bookkeeping and Accounting Services in Indonesia

Akuntax provides the bookkeeping and accounting services Indonesia-based companies need to file taxes, report to shareholders and apply for financing. We are a tax, accounting and business licensing consultancy, established in 2001, working with companies across Indonesia.

Many companies record transactions as they happen but never close the month properly. Receivables go unreconciled, adjusting entries wait until year end, and the annual tax return is prepared in a rush. For a foreign-owned company (PT PMA), the same gaps appear again when head office or a regional finance team asks for figures.

Since 1 January 2025, Indonesian tax administration has run on the Coretax system under Minister of Finance Regulation (PMK) 81 of 2024. Monthly tax payments and returns follow fixed dates, so books that lag by a quarter make every deadline harder to meet.

Yes. Under Article 28 of the General Provisions and Tax Procedures Law (UU KUP), as last amended in 2023, every corporate taxpayer must keep full bookkeeping. Simple record-keeping is not an option for companies. The obligation applies to every PT and PT PMA, and the books form the basis of the annual corporate income tax return.

Individuals in business or independent practice with annual gross turnover under Rp4.8 billion may keep simple records under the net income calculation norm (NPPN). They must notify the tax office through Coretax within the first 3 months of the tax year, or they are treated as keeping books.

For companies, the practical question is quality, not whether to keep books. Reconciled ledgers, supported adjusting entries and consistent account mapping matter when the tax office compares your return with third-party data. We set up and maintain your books with that comparison in mind.

A compiled financial statement is prepared from your verified bookkeeping and presents your figures in standard form, without an audit opinion. An audit is an independent examination that ends in an opinion, and in Indonesia it is carried out by a public accountant. Akuntax compiles statements; we do not perform audits.

The difference matters when someone asks for audited statements. Shareholders, a lender or a regulator may require an audit, and only a registered public accounting firm (KAP) can issue that opinion. In that case you engage the auditor separately, and orderly books give the audit a cleaner starting point.

For many other purposes, compiled statements are what you need. They support loan applications, internal reporting to head office and the annual corporate income tax return. Since the 2025 tax year, that return has been filed through Coretax under PMK 81 of 2024.

Our clients work in manufacturing, trading and export, hospitals and clinics, sharia cooperatives (KSPPS BMT) and rural banks (BPR), education, hotels and catering, and property. They range from individual owners and small businesses to large companies.

Each sector reports to different people, from owners and boards to foundation trustees and supervisors. Our consultants hold degrees in accounting, economics, management and law, and every one is USKP-certified and licensed by the Ministry of Finance. In line with our professional code of ethics, we do not publish client names. You can read more about our consultants and their credentials.

Bookkeeping feeds almost every tax process. Monthly income tax, including withholding tax, is paid by the 15th and reported by the 20th of the following month. VAT is paid and reported by the end of the following month, under PMK 81 of 2024.

When the same firm keeps your books and prepares your returns, we can spot differences between the ledger and the return before filing. Clean records also make a VAT restitution claim easier to support. They give you a firmer base if the tax office opens a tax audit.

Our corporate tax compliance service covers monthly and annual returns filed through Coretax. If you are still setting up your PT PMA, we can start your books from the first transaction.