Website Disclaimer

General Information Only

All content on this website — including service descriptions, guide articles, educational materials, calculator outputs, and frequently asked questions — is provided for general informational purposes only. Nothing on this website constitutes professional advice of any kind.

Not Professional Advice

Content on this website does not constitute, and must not be relied upon as, professional accounting, tax, audit, financial, legal, or investment advice. Any information presented reflects general principles only and may not be accurate, complete, or current for your specific situation.

Before making any accounting, tax, audit, financial, or business decision, you should consult a qualified professional who can assess your specific facts, documents, and the regulations applicable at the time.

Calculator Limitations — Estimates Only

The Corporate Income Tax (PPh Badan) Calculator and Personal Income Tax (PPh 21) Calculator on this website are provided as general estimation and simulation tools only. Calculator outputs:

• are based solely on the inputs you enter and may not reflect all applicable rules, elections, or circumstances;
• are estimates and simulations — not legally binding determinations, tax opinions, or tax advice;
• may not account for your specific deductions, exemptions, reliefs, or special tax treatment;
• are produced using tax rates and thresholds marked [VERIFY] that have not been independently confirmed against current Directorate General of Taxes (DJP) regulations and Minister of Finance Regulations (PMK) as of the date of use;
• should not be used as the basis for filing tax returns, making tax payments, or making financial decisions.

Consult a qualified tax professional before taking any action based on calculator outputs.

Tax Law Changes and [VERIFY] Markers

Indonesian tax law, implementing regulations (Peraturan Menteri Keuangan / PMK), and Directorate General of Taxes (DJP) interpretations and circulars change frequently. Tax rates, thresholds, and rules displayed on this website are marked [VERIFY] where they have not been independently confirmed as current. No representation is made that the information on this website reflects the most recent regulatory position at the time of your visit.

No Guarantee of Tax Outcome

KAP Halim Wijaya makes no representation and provides no guarantee regarding any tax outcome, tax assessment result, tax refund, tax reduction, or tax liability. Results of tax calculations, guide articles, or preliminary consultations are based on information available at the time and remain subject to review, assessment, and adjustment by the relevant tax authorities.

Tax Court Representative — Scope of Credential

KAP Halim Wijaya holds credentials as a Tax Court Representative (Kuasa Hukum Pengadilan Pajak). [VERIFY: confirm current registration status, scope, and applicable authority before publication.] This credential authorises representation before the Indonesian Tax Court (Pengadilan Pajak) in accordance with applicable law and within the authorised scope of a licensed public accountant.

This credential does not constitute legal practice. KAP Halim Wijaya is not a law firm and does not provide legal representation in matters outside the authorised scope of professional accountancy and tax court representation. References to this credential on this website are limited to describing the Firm's authorised professional scope.

No Attorney or Law Firm

KAP Halim Wijaya is a licensed public accounting firm (Kantor Akuntan Publik). It is not a law firm, does not practice law, and does not provide legal advice or legal representation beyond the scope of professional accountancy and authorised tax court representation described above.

Batam Free Trade Zone — Educational Content

Content related to the Batam Free Trade Zone (Kawasan Bebas Batam) is provided for educational and general informational purposes only. It does not constitute investment advice, legal advice, or regulatory advice. The regulatory and incentive environment in Indonesia's special economic zones and free trade zones is subject to change. [VERIFY: confirm current Batam FTZ rules, incentives, and applicable authority with qualified counsel before relying on this content.]

No Client Relationship Without Formal Engagement

Reading, downloading, or using any content on this website — including guide articles, calculator tools, and educational materials — does not create a professional relationship, advisory relationship, or client relationship between you and KAP Halim Wijaya. A professional relationship is established only upon the Firm's written acceptance and the execution of a formal engagement letter.

Seek Independent Professional Advice

The Firm strongly recommends that you seek independent professional advice from a qualified practitioner who is familiar with your specific facts, documents, and the regulations applicable in your situation. General information on this website is not a substitute for professional advice tailored to your circumstances.