Terms of Use

Acceptance of Terms

By accessing and using this website, you accept these Terms of Use in full. If you do not agree with any part of these terms, please discontinue use of this website.

General Information Only — No Professional Engagement

All content on this website — including guide articles, calculator outputs, service descriptions, and educational materials — is provided for general informational purposes only. It does not constitute professional accounting, tax, audit, financial, or legal advice.

Browsing this website, reading its content, or using its tools does not create a professional relationship, advisory relationship, or client relationship between you and KAP Halim Wijaya.

No Engagement Without a Formal Engagement Letter

Submitting an inquiry through this website, sending an email, or engaging in preliminary communications with the Firm does not constitute a professional engagement. A formal professional engagement is established only upon the Firm's written acceptance and the execution of a signed engagement letter or equivalent written agreement.

Until a formal engagement is confirmed in writing, the Firm has no obligation to act on your behalf, and no duty of care arises from website use or preliminary communications.

Intellectual Property

All content on this website — including text, layout, graphics, guide articles, and the KAP Halim Wijaya name and monogram — is the property of KAP Halim Wijaya or its respective content providers and is protected by applicable intellectual property law. You may not reproduce, distribute, modify, or use website content for commercial purposes without prior written consent from KAP Halim Wijaya.

Prohibited Uses

You agree not to use this website:

• for any purpose that is unlawful or in violation of applicable regulations;
• to transmit unsolicited commercial communications or spam;
• to attempt to gain unauthorised access to any system, network, or data;
• to misrepresent your identity, affiliation, or the nature of your inquiry;
• in any manner that could damage, disable, or impair the website or its operation;
• for any purpose that could harm the reputation or operations of KAP Halim Wijaya.

Third-Party Links

This website may contain links to third-party websites provided for convenience or reference. KAP Halim Wijaya does not endorse, control, or accept responsibility for the accuracy, content, or privacy practices of any third-party website. Accessing third-party links is at your own risk.

Website Availability

We aim to keep this website available and accessible, but we do not guarantee uninterrupted or error-free access. The website may be temporarily unavailable due to maintenance, technical issues, or circumstances beyond our control.

Limitation of Liability

To the fullest extent permitted by applicable law, KAP Halim Wijaya and its personnel shall not be liable for any direct, indirect, incidental, or consequential loss or damage arising from:

• use of, or reliance on, any content on this website;
• inability to access or use this website;
• errors, omissions, or inaccuracies in website content;
• any action taken or not taken based on information obtained from this website.

This limitation applies whether the claim is based in contract, tort, negligence, or any other legal theory.

Changes to These Terms

We may revise these Terms of Use at any time without prior notice. Changes take effect when posted on this page. Continued use of the website after changes are posted constitutes your acceptance of the revised terms.

Governing Context [VERIFY]

These Terms of Use are intended to be governed by and construed in accordance with the laws of the Republic of Indonesia. [VERIFY: confirm governing law, jurisdiction, and dispute resolution clause with qualified legal counsel before launch.]