About the Firm

An independent public accounting firm in Batam

KAP Halim Wijaya is a licensed public accounting firm based in Batam, providing independent audit, tax compliance, financial reporting, and advisory services across Indonesia.

Firm Profile

A Licensed Public Accounting Firm in Batam

KAP Halim Wijaya is an independent public accounting firm providing professional assurance and non-assurance services to corporate and individual clients. The firm was established pursuant to the Decree of the Minister of Finance of the Republic of Indonesia Number 52/KM.1/2018, with Halim Wijaya as founder and sole principal.

In addition to public accounting services, Halim Wijaya holds recognised Indonesian tax consultant qualifications, including Level C Tax Consultant Certification pursuant to the Decree of the Director General of Taxation Number KEP-8424/IP.C/PJ/2022. Level C certification supports professional handling of corporate, individual, foreign investment, permanent establishment, and Indonesian tax matters with international dimensions within the applicable Indonesian tax consultant framework.

The firm is headquartered in Batam, Kepulauan Riau, a Free Trade Zone with distinct fiscal advantages and a high concentration of foreign-invested enterprises. We serve clients across sectors including foreign investment companies, domestic corporations, mid-sized enterprises, and individual clients.

KAP Halim Wijaya meeting room

Firm Leadership

Engagement Partner

Halim Wijaya, S.E., S.H., CPA., BKP., ASEAN CPA.

The firm is led directly by a licensed Certified Public Accountant who has completed the full professional certification process and holds hands-on experience across audit, accounting, and tax engagements.

The engagement partner holds Level C Tax Consultant Certification - the full-scope qualification under the Indonesian tax consultant licensing framework - authorising representation across all tax categories, including matters involving Foreign Investment Companies, Permanent Establishments, and cross-border tax positions. The partner is an active member of the Indonesian Institute of Certified Public Accountants (IAPI) and the Indonesian Tax Consultants Association (IKPI).

Based in Batam, the partner brings direct familiarity with the Free Trade Zone business environment, the reporting and compliance requirements of foreign-invested clients, and the evolving landscape of Indonesian tax regulation.

Halim Wijaya, Engagement Partner of KAP Halim Wijaya
Licensed Public Accountant

Credentials & Professional Standing

Licensed, Registered, and Accredited

KAP Halim Wijaya operates under official government authorisation and satisfies the professional membership requirements applicable to public accounting and tax advisory work in Indonesia.

01

Public Accounting Firm Licence

KAP Halim Wijaya holds a public accounting firm business licence under the Decree of the Minister of Finance No. 52/KM.1/2018 on the Business Licence for KAP Halim Wijaya.

02

Licensed Public Accountant

Halim Wijaya is a licensed public accountant pursuant to the Decree of the Minister of Finance of the Republic of Indonesia No. 495/KM.1/2022 on the Renewal of Public Accountant Licence for Halim Wijaya, S.E., S.H., CPA., BKP., ASEAN CPA.

03

Certified Tax Consultant - Level C

Halim Wijaya holds Level C Tax Consultant Certification pursuant to the Decree of the Director General of Taxation No. KEP-8424/IP.C/PJ/2022. This supports professional handling of corporate, individual, PMA, Permanent Establishment, and Indonesian tax matters with international dimensions.

04

Tax Court Representative

Registered as a Tax Court Representative pursuant to the Decree of the Chairman of the Tax Court No. KEP-1341/PP/IKH/2025. This credential enables professional representation of clients in tax appeals and disputes before the Indonesian Tax Court; it is not a lawyer licence.

05

IAPI Member

Active member of the Indonesian Institute of Certified Public Accountants (IAPI), the official professional body governing standards and ethics for public accountants in Indonesia.

06

IKPI Member

Member of the Indonesian Tax Consultants Association (IKPI) and holder of the brevet certification required to practise as a licensed tax consultant in Indonesia.

Professional Framework

QC RATIO & Professional Principles

Our internal framework and professional principles work together as the foundation for quality, independence, and confidentiality in every engagement.

QC RATIO

The QC RATIO Framework

QC RATIO is our internal quality framework for how we serve clients with accuracy, discipline, confidentiality, and professional judgment.

  • Quality Accurate, proper, and timely reports.
  • Competency Continually enhancing our professional abilities.
  • Responsive Clear and timely communication on client needs and questions.
  • Attention Care and attention to the circumstances of each client.
  • Teamwork Collaborative teams supporting the best outcome.
  • Integrity Honesty, fairness, and ethical behavior in our work.
  • Objectivity Professional judgment exercised without bias.

Professional Standards

Principles That Are Non-Negotiable

As a licensed public accounting firm, our work is grounded in professional standards, independence, ethics, and confidentiality.

  1. Independence

    Every professional conclusion is formed free from financial interest, business influence, or external pressure.

  2. Objectivity

    Our judgment is grounded in evidence, professional standards, and balanced review.

  3. Confidentiality

    Client information is protected strictly and disclosed only where law or valid authority requires it.

  4. Professional Ethics

    All assignments are conducted under the ethical obligations applicable to licensed public accountants and tax consultants in Indonesia.

Quality Commitment & Methodology

A Structured Approach to Every Engagement

Quality is not accidental. Every engagement follows a consistent process, from initial understanding through to final delivery.

  1. Engagement Understanding

    We begin with a thorough understanding of the scope of work, client objectives, timing constraints, and relevant risks to be considered.

  2. Planning & Risk Assessment

    We develop a detailed work plan covering identification of significant risks, determination of materiality, and appropriate resource allocation.

  3. Execution

    Procedures are carried out in accordance with applicable professional standards, PSAK, SPAP, PMK, or relevant international standards, with complete documentation.

  4. Review & Supervision

    All work is subject to multi-layered review to ensure consistency, completeness, and compliance with applicable standards before conclusions are drawn.

  5. Communication of Findings

    Findings and recommendations are clearly communicated to the client, in writing and verbally, so they can be acted upon effectively.

  6. Delivery & Follow-up

    Final reports are issued in the appropriate format and we remain available to support clients in acting on engagement outcomes.

Our Quality Foundations

SPAP & PSAK Standards

All engagements reference applicable Indonesian professional standards.

Complete Documentation

Working papers are maintained systematically to support every conclusion.

Competence Development

The team maintains competence through mandatory CPD and ongoing training.

Timeliness

We commit to agreed engagement timelines and communicate changes early.

Office & Local Presence

Based in Batam, Serving the Region

Our office is located in Batam, Riau Islands, a major business and free trade hub connecting Indonesia with Singapore and the wider South-East Asian region.

KAP Halim Wijaya office exterior
Office reception area
KAP Halim Wijaya signboard

Office Address

Ruko Taman Duta Mas Blok B No. 15 Baloi Permai, Batam Kota Batam, Kepulauan Riau 29431 Indonesia
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Operating Hours

Monday - Friday, 08:00 - 17:00 WIB

Why Batam

  • Free Trade Zone (FTZ) with dedicated tax and fiscal incentives
  • A leading foreign investment centre under the Batam Indonesia Free Zone Authority (BP Batam)
  • Direct access to the Singapore and ASEAN business ecosystem
  • Distinct tax and customs regulations separate from the rest of Indonesia

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For audit, tax, accounting, or advisory work, submit your requirements so we can review scope and propose the appropriate next step.

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Halim Wijaya is a licensed public accountant. All services are rendered in that capacity. KAP Halim Wijaya is not a law firm. Tax Court authorisation is limited to tax dispute representation and does not constitute a general legal practice licence.

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