About Our Firm
Independence, Integrity, and Professionalism in Every Engagement
KAP Halim Wijaya is a licensed public accounting firm based in Batam, serving corporate and individual clients to the highest ethical standards.
Firm Profile
A Licensed Public Accounting Firm in Batam
KAP Halim Wijaya was established to meet the demand for professional accounting, audit, and tax services in Batam and the surrounding region. Operating within the Batam Free Trade Zone, we have developed deep expertise in national tax regulations as well as the special fiscal policies applicable to FTZ entities.
We serve foreign-invested companies (PMA), domestic corporations, mid-sized enterprises, and individual clients. With a structured, precision-driven approach, we ensure every engagement is conducted in accordance with professional standards applicable in Indonesia.
Our operations are backed by an official licence from the Ministry of Finance of the Republic of Indonesia and active membership in the Indonesian Institute of Certified Public Accountants (IAPI), guaranteeing competence and accountability in every service we provide.
Firm Leadership
Engagement Partner
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The firm is led directly by a licensed Certified Public Accountant who has completed the full professional certification process and holds experience across audit, accounting, and tax engagements.
The partner is an active member of the Indonesian Institute of Certified Public Accountants (IAPI) and the Indonesian Tax Consultants Association (IKPI), and holds an authorised representative credential at the Tax Court under IKPI Board Decree KEP-1341/PP/IKH/2025.
Based in Batam, the partner brings direct familiarity with the free trade zone business environment, the requirements of foreign-invested clients, and the evolving landscape of Indonesian tax regulation.
This credential authorises professional representation of clients in tax appeal and dispute proceedings before the Indonesian Tax Court. It is not a lawyer licence and does not extend to legal practice outside the Tax Court jurisdiction.
“Every engagement we handle with the same standard — with full dedication, professional precision, and an unwavering commitment to independence.”
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 firms in Indonesia.
Public Accountant Licence
Licence No. [VERIFY: e.g. AP/1234/KM.1/2018]. Issued pursuant to [VERIFY: nomor SK Menteri Keuangan] by the Ministry of Finance of the Republic of Indonesia.
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.
IKPI Member / Licensed Tax Consultant
Active member of the Indonesian Tax Consultants Association (IKPI) and holds the Brevet certification required to practise as a tax consultant in Indonesia.
Tax Court Representative
Registered as an authorised representative at the Indonesian Tax Court under IKPI Board Decree KEP-1341/PP/IKH/2025. This credential enables professional representation of clients in tax appeals and disputes before the Tax Court — it is not a lawyer licence.
Independence, Ethics & Confidentiality
Principles That Are Non-Negotiable
As a licensed public accounting firm, we are bound by the Code of Professional Ethics for Public Accountants established by IAPI. The principles below are not declarations — they are the operational foundation of everything we do.
Independence
We maintain full independence in every attestation and audit engagement. No financial interest, business relationship, or external pressure is permitted to influence our professional conclusions.
Objectivity
Our assessments are based solely on evidence and professional standards. We do not present facts selectively or adjust findings to align with client expectations.
Confidentiality
All client information is held in strict confidence in accordance with the Code of Professional Ethics for Public Accountants. It is never disclosed to third parties without a legal basis or valid client consent.
Professional Ethics
We operate in accordance with the ethical obligations set by IAPI and IKPI. Every member of the team is bound by the same conduct standards, without exception.
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.
Engagement Understanding
We begin with a thorough understanding of the scope of work, client objectives, timing constraints, and relevant risks to be considered.
Planning & Risk Assessment
We develop a detailed work plan covering identification of significant risks, determination of materiality, and appropriate resource allocation.
Execution
Procedures are carried out in accordance with applicable professional standards — PSAK, SPAP, PMK, or relevant international standards — with complete documentation.
Review & Supervision
All work is subject to multi-layered review to ensure consistency, completeness, and compliance with applicable standards before conclusions are drawn.
Communication of Findings
Findings and recommendations are clearly communicated to the client — in writing and verbally — so they can be acted upon effectively.
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.
Office Address
[VERIFY: Nama Jalan No. XX] [VERIFY: Kelurahan, Kecamatan] Batam, Kepulauan Riau [VERIFY: 294xx] Indonesia View on Google Maps ↗Operating Hours
Monday – Friday, 08:00 – 17:00 WIB
After-hours available via WhatsApp
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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We Are Ready to Support Your Business
Whether you need audit, tax advisory, or reliable accounting solutions — our team is ready to help. Reach out today.