Indonesian Statutory Obligations
PMA companies must meet Indonesian financial reporting and tax obligations, including annual tax returns, Indonesian-language accounting records, and audit under applicable standards.
International Clients
Professional Support for Foreign-Owned Companies Operating in Indonesia
KAP Halim Wijaya provides audit, tax compliance, accounting, financial reporting, and business advisory services to foreign-invested and foreign-owned companies in Indonesia — in Bahasa Indonesia, English, and 中文.
Why a Local KAP Matters
Indonesian Compliance Requires Local Knowledge
Operating in Indonesia means being subject to Indonesian tax regulations, accounting standards, and reporting requirements — which differ significantly from the legal framework of your home jurisdiction.
Tax Compliance & DJP
All tax obligations are communicated and filed with the Directorate General of Tax (DJP) in Bahasa Indonesia. Practical familiarity with DJP procedures is essential.
Indonesian Accounting Standards
Accounting records must conform to Indonesian Financial Accounting Standards (PSAK) or SAK ETAP — not directly to IFRS or foreign GAAP, though reconciliation packages can be prepared.
Audit Requirements
PMA companies, public companies, and entities exceeding certain thresholds are required to have financial statements audited by a licensed Indonesian public accountant.
Group & Parent Coordination
Indonesian subsidiary reports often need to be aligned with group reporting standards — including IFRS adjustments, currency translation, and consolidation packages for the parent company.
Batam Location & FTZ Context
Based in Batam, we have direct familiarity with the Free Trade and Free Port Zone framework, including VAT/PPN treatment and BP Batam reporting requirements for FTZ-registered businesses.
Who We Serve
Built for Different Types of International Clients
Whether you are establishing a new operation in Indonesia, managing an existing subsidiary, or coordinating reporting with an overseas parent — we have direct familiarity with your situation.
PMA Companies (Foreign Direct Investment)
Foreign-owned companies operating in Indonesia through a locally registered legal entity incorporated under BKPM/OSS.
- Bahasa Indonesia accounting records
- Corporate tax compliance & annual returns
- Annual financial statement audit
- Group reporting coordination
Singapore & Malaysia-Based Entities
Companies headquartered in Singapore or Malaysia with Indonesian subsidiaries, manufacturing operations, or trading activities.
- Reporting in English & Bahasa Indonesia
- IFRS-to-PSAK reconciliation
- Parent company reporting packages
- Transfer pricing & withholding tax
Chinese-Speaking Businesses
Companies from China, Hong Kong, or Taiwan, and Indonesian Chinese-owned businesses requiring Mandarin-language professional services.
- Communication in 中文 (Mandarin)
- Familiarity with WOFE & PMA frameworks
- Mandarin-language business support
- Accounting standards reconciliation
Multi-Jurisdiction Groups & Holdings
International groups with entities in multiple countries who need consolidated reporting from their Indonesian operations.
- Consolidation packages for parent entities
- IFRS adjustments & disclosures
- Functional currency translation
- Coordination with group auditors
Our Services
Professional Services for International Companies
We provide an integrated suite of services designed for the needs of foreign companies operating in Indonesia — from routine compliance to cross-border reporting coordination.
Audit & Assurance
Annual financial statement audits by a licensed public accountant, including mandatory PMA audits and PSAK-based audits with IFRS reconciliation packages for group reporting purposes.
Tax Compliance
Preparation and filing of annual corporate tax returns, VAT/PPh obligation management, withholding tax compliance, and communication and correspondence with the Directorate General of Tax (DJP).
Accounting & Bookkeeping
Monthly Bahasa Indonesia bookkeeping under PSAK, bank reconciliations, monthly financial reports, and preparation of reporting packages for group finance teams.
Financial Reporting
Full financial statement preparation, PSAK-to-IFRS reconciliation, consolidation packages in the functional currency, and annual reports for parent company use.
Business Advisory
Guidance on PMA establishment, business licensing, ownership structure arrangements, and compliance reviews for existing Indonesia operations.
Language Capability
Service in Three Languages
Legal documents, financial reports, and DJP correspondence must be in Bahasa Indonesia — but we can support you in the language you work in.
Bahasa Indonesia
Official Regulatory Language
All legal and tax documents are prepared in Bahasa Indonesia. We ensure that bookkeeping, tax returns, DJP correspondence, and financial statements meet applicable language requirements.
English
International Working Language
Communication, reporting, and technical explanations are available in English for management teams, head offices, and international parent companies.
中文 (Mandarin)
Language for Chinese-Speaking Clients
Advisory conversations, document explanations, and client meetings can be conducted in Mandarin for clients from China, Hong Kong, Taiwan, or the Indonesian Chinese community.
Note: Official documents submitted to Indonesian authorities remain in Bahasa Indonesia as required by applicable law.
Cross-Border Coordination
Connecting Indonesian Reporting to Group Standards
Indonesian subsidiaries often need to submit reports in two different formats: under Indonesian standards for local compliance, and under group standards for global consolidation. We help manage both.
PSAK-to-IFRS Reconciliation
Indonesian financial statements are prepared under PSAK. We can prepare the adjustments and disclosures required to make them usable in IFRS reporting at the group level.
Currency Translation
Indonesian operational reports are typically in Rupiah (IDR). We support translation to the group reporting currency — USD, SGD, CNY, or others — with relevant exchange difference explanations.
Group Reporting Packages
We can prepare structured reporting packages to the parent template — covering balance sheets, income statements, cash flows, and required consolidation notes.
Group Auditor Coordination
We are accustomed to working alongside international group auditors performing component audit procedures on Indonesian operations, including providing required documentation and confirmations.
Professional Confidentiality
Confidentiality is a Professional Obligation, Not a Policy
Public accountants in Indonesia are bound by confidentiality obligations under the IAPI Code of Ethics and applicable law. This is not an internal company policy subject to change — it is a legal and professional ethics requirement binding on every member.
- Client information is not shared without explicit client consent
- Confidentiality obligations apply during and after the professional relationship ends
- Access to client data is restricted to personnel relevant to the engagement
- Client documentation is managed in accordance with applicable professional confidentiality standards
For further questions about confidentiality, data handling, or specific client arrangements, please contact us directly.
Ready to Support Your Indonesian Operations
Initial consultations are available in Bahasa Indonesia, English, or 中文. Contact us to discuss your company's specific requirements.