Licensed Public Accounting Firm · Batam, Indonesia
KAP Halim Wijaya provides independent audit, tax compliance, accounting, and business advisory services with professional integrity. Based in Batam, serving clients nationwide.
About the Firm
KAP Halim Wijaya is a licensed public accounting firm based in Batam, Indonesia. We provide independent audit, tax compliance and planning, financial statement preparation, and business advisory services to corporate clients across multiple industries.
We operate in accordance with IAPI standards, applying the Standards of the Public Accountants Profession (SPAP) and Indonesian Audit Standards (SAI) aligned with the International Standards on Auditing (ISA).
Independence, integrity, and confidentiality are the foundations of our client relationships.
Firm Principal
Halim Wijaya, S.E., S.H., CPA, BKP., ASEAN CPA
Licensed Public Accountant — Ministry of Finance, Republic of Indonesia
Our Services
Five core service areas — designed to complement each other in supporting your compliance, reporting, and business growth objectives.
Independent examination of financial statements in accordance with Indonesian Audit Standards (SAI) and International Standards on Auditing (ISA).
Tax compliance, planning, and dispute assistance for corporate entities and individuals.
Full-cycle bookkeeping and financial statement preparation in accordance with Indonesian Financial Accounting Standards (PSAK).
Compilation of financial statements for banking, investor, or internal reporting purposes.
Analytical and strategic support for informed business decision-making.
International Clients & PMA
KAP Halim Wijaya has experience serving foreign-owned companies (PMA), expatriates, and international clients operating in Indonesia. We understand the financial reporting requirements, tax compliance obligations, and unique regulatory challenges facing foreign businesses in Indonesia.
Accounting, audit, and tax services aligned with foreign investment regulations and BKPM reporting requirements.
In-depth understanding of regional business context and cross-border tax implications across Indonesia, Singapore, and Malaysia.
Full-service support in Mandarin for Indonesian-Chinese clients and Chinese investors operating in Indonesia.
Personal income tax compliance for expatriates, KITAS/KITAP holders, and foreign director tax obligations.
Batam Free Trade Zone
Batam holds Free Trade Zone and Free Port (KPBPB) status, offering unique fiscal incentives. However, the complexity of VAT treatment, import duties, and inter-zone goods movement requires careful tax handling from professionals who understand the local regulatory framework.
Transactions within the Batam KPBPB receive special VAT treatment. Misclassification can create significant tax exposure.
Companies in Batam may utilise exemption or suspension of import duties on raw materials and capital goods under applicable regulations.
Goods movements from Batam to other Indonesian customs areas (DPIL) carry different tax implications from intra-FTZ transactions.
Batam is a preferred destination for foreign direct investment. KAP Halim Wijaya understands the specific reporting requirements for PMA entities in this zone.
Industries We Serve
KAP Halim Wijaya serves clients across a wide range of industries, with an understanding of the distinctive characteristics and regulatory challenges of each sector.
General trading companies, distributors, and commercial agents.
Processing, fabrication, and finished-goods production industries.
Contractors, subcontractors, and project-driven businesses.
Service companies supporting upstream oil and gas exploration and production.
Property developers, building managers, and real estate agencies.
Law firms, consultancies, agencies, and professional service providers.
Foreign direct investment companies operating in Indonesia.
Companies utilising Batam KPBPB fiscal facilities and incentives.
How We Work
Every engagement follows a seven-stage framework to ensure quality, consistency, and clear communication throughout the process.
A preliminary discussion to understand the client's needs, business objectives, and the desired scope of engagement.
A thorough assessment of engagement scope and identification of relevant initial risk areas.
Written proposal and execution of a formal engagement letter before work commences.
Systematic preparation of the audit or engagement plan, including team allocation and work schedule.
Collection and evaluation of evidence in accordance with applicable professional standards, with active coordination with client management.
Completion of fieldwork, multi-level review, and issuance of professional reports to the client.
Discussion of findings, follow-up queries, and coordination with management as required by the client.
Tax Tools
General estimates to assist your preliminary planning. Not a substitute for professional advice.
Estimate Corporate Income Tax based on taxable income, standard CIT rates, and applicable rate-reduction facilities.
Estimate Personal Income Tax based on gross income, PTKP deductions, employment costs, and the latest Article 17 progressive rates.
General estimate only. Results do not account for individual circumstances and do not constitute professional tax advice. Consult our team for your specific situation.
Get in Touch
Contact us to discuss your company's audit, tax, or accounting requirements. We respond to all enquiries within one business day.
All communications are treated in strict confidence.
