Industries We Serve
Every industry carries its own compliance, reporting, and tax obligations. KAP Halim Wijaya delivers professional services calibrated to the specific characteristics and regulations of each client's sector.
Eight Key Sectors
We provide audit, tax, accounting, and advisory services to companies across a range of sectors. Below are the key industries we regularly work with.
Tax compliance and accounting for goods trading and distribution, including VAT, withholding tax, and inventory reporting.
Key focus areas
Production cost accounting, audit, and tax compliance for manufacturers, including cross-border transfer pricing considerations.
Key focus areas
Financial reporting for contract-based businesses, including percentage-of-completion accounting, project billing reconciliation, and final income tax.
Key focus areas
Tax compliance for upstream and downstream support service companies, covering contract withholding tax, VAT obligations, and principal reporting.
Key focus areas
Accounting and tax compliance for developers, agents, and property investors, including final income tax and VAT on property transactions.
Key focus areas
Accounting and tax support for law firms, consultants, medical practitioners, and other professionals with VAT and personal tax obligations.
Key focus areas
Comprehensive compliance support for foreign-invested companies: BKPM reporting, statutory audit, transfer pricing documentation, and group reporting alignment.
Key focus areas
Specialised audit, tax, and accounting support for companies operating in the Batam Free Trade and Free Port Zone.
Key focus areas
Recurring Challenges
While every industry differs, certain compliance and reporting challenges appear repeatedly across sectors. Below are the issues we encounter most frequently in our engagements.
Correct application of PSAK 72, SAK ETAP, or IFRS 15 to match the business model — including project-based and subscription contracts.
Cost flow methods (FIFO, weighted average), write-downs for obsolete stock, and reconciling physical counts to accounting records.
Identifying the correct object and rate for PPh 21, 22, 23, 4(2), and 15, supporting documentation, and timely filing.
PKP threshold determination, input/output tax management, e-faktur reconciliation, and VAT refund claim compliance.
Complete supporting documents, organised workpapers, and financial statements prepared to the applicable accounting standard.
Systematic, consistent, and traceable records — the foundation for accurate tax returns and financial statements.
Consolidation packages, IFRS adjustments, currency translation, and alignment with group or shareholder reporting requirements.
TLDDP forms, cross-zone delivery evidence, and BP Batam reporting obligations for FTZ-registered companies.
Each issue above is addressed within the applicable professional standards framework — not an internal checklist.
Our Five Service Areas
We provide five core, integrated service areas — from audit and tax to accounting, compilation, and business advisory. Each service can stand alone or be combined to match your specific requirements.
General audit, special purpose audit, review, and agreed-upon procedures (AUP) for companies requiring independent assurance over their financial statements — including PMA with statutory audit obligations.
Learn about this serviceCorporate and personal tax compliance, tax planning, examination assistance, and tax advisory — covering corporate income tax, personal income tax, withholding tax, and VAT/PPN.
Learn about this serviceFull-cycle bookkeeping, PSAK-compliant financial statement preparation, periodic management reports, account reconciliation, and payroll and administration support.
Learn about this serviceCompilation of financial statements for banking, investor, or group consolidation purposes — without assurance being expressed, under SA 4410.
Learn about this serviceInternal control review, transfer pricing documentation, financial feasibility analysis, and strategic decision support grounded in financial data.
Learn about this serviceWho We Support
We are structured to serve a range of corporate clients — from domestic PT companies to foreign-invested entities and cross-border businesses operating in Indonesia.
Domestic limited liability companies requiring annual tax compliance, bookkeeping, audit, or financial statement reporting support.
Foreign-invested companies requiring statutory audit, BKPM reporting (LKPM), transfer pricing documentation, and alignment with parent company reporting.
Singapore or Malaysia-based business groups with Indonesian subsidiaries, needing cross-border coordination and English-language reporting.
Business owners who prefer to communicate in Mandarin for consultation, while formal filings remain in Bahasa Indonesia as required.
Companies registered in the Batam Free Trade and Free Port Zone with specific VAT, TLDDP documentation, and BP Batam reporting requirements.
Companies operating across multiple Indonesian regions or conducting cross-border transactions with overseas parties, with complex compliance needs.
Get Started
Every engagement begins with a conversation. Reach out for an initial consultation — our team will respond within one business day.
