Books, filings, and rhythm. Handled by people who do the work themselves.
Monthly bookkeeping, tax filings, payroll, LKPM, and the annual return. One team, one rhythm, no surprises at year end.
Two cycles that never stop.
Indonesian tax compliance runs on a monthly cadence and an annual cycle. Get the monthly rhythm right and the year end takes care of itself. Miss the rhythm and every filing costs more to catch up than it did to run.
Monthly cadence
Bookkeeping updated continuously against your bank feeds
PPh 21 withheld from staff, paid by the 15th, filed by the 20th
PPh 23, 26, and 4(2) withheld from vendors, paid by the 15th, filed by the 20th
PPN e-Faktur reconciled, VAT return filed by end of month
Management reports shared before the next cycle begins
Annual cycle
Annual corporate tax return (SPT Tahunan Badan) filed by 30 April
LKPM quarterly reports filed within 10 days of each quarter end
Personal SPT Tahunan for individuals filed by 31 March
Full fiscal reconciliation and the year-end financial statements the RUPS approves
Statutory audit coordinated where thresholds require it
The full scope, from month-end to year-end.
01 Monthly bookkeeping
Continuous, not batch. Bank feeds, a chart of accounts built to Indonesian accounting standards, transaction-level reconciliation, and month-close before the next filing window opens.
02 Monthly tax filings (PPh + PPN)
PPh 21 on staff, PPh 23 on services, PPh 26 on cross-border, PPh 4(2) on final-tax items, PPN e-Faktur reconciled and returned. Every filing via Coretax on the deadline, not two days after.
03 Payroll and BPJS
Monthly payroll runs, gross-to-net calculations with PPh 21 correctly withheld, BPJS Kesehatan and BPJS Ketenagakerjaan contributions and remittances, payslips issued, employee tax slips at year end.
04 Annual corporate income tax
SPT Tahunan Badan filed by 30 April. Full fiscal reconciliation, deferred tax where relevant, transfer pricing documentation where thresholds trigger, tax attachments assembled and filed through Coretax.
05 LKPM quarterly reporting
The filing most PMAs forget. Investment realisation and workforce data filed within 10 days of each quarter end, four times a year, straight through BKPM OSS. Missing them puts your NIB at risk.
We file LKPM here because the figures come straight out of the books. What a missed quarter does to the entity, and the escalation that follows, is covered on the ongoing compliance page.
06 Personal income tax
SPT Tahunan OP filed by 31 March for directors, commissioners, and expat individuals. Foreign income handled where residency triggers it, tax treaty positions taken where they apply.
07 Tax registrations
NPWP for the company and for individuals who need one, PKP registration when your turnover crosses the VAT threshold or when strategy calls for early registration. Set up cleanly, not retrofitted.
08 Tax audit representation
If DJP issues an SP2DK or opens an audit, we handle correspondence, prepare the reconciliation and supporting documentation, and represent you at meetings with the tax office. Available whether we did the original filings or not.
What changed in April 2026.
PP 20/2026 took effect on 22 April 2026 and narrowed who can use the 0.5% final tax on turnover. Foreign-owned companies sit outside it, and the arithmetic of running a PT PMA changed with it. This is the practical reason monthly bookkeeping stopped being optional. When tax is a percentage of profit paid every month, the profit figure has to be right every month.
What a PT PMA pays now
Ordinary corporate income tax, not a turnover-based final tax. The headline rate is 22% on taxable profit, reduced by half on the portion attributable to the first IDR 4.8 billion of turnover while total turnover stays under IDR 50 billion.
22% standard rate on taxable profit
11% on the first IDR 4.8 billion slice of turnover
Paid monthly as PPh 25 instalments
Reconciled at year end in the SPT Tahunan Badan
No 0.5% turnover option for a PT PMA
How turnover is counted
PP 20/2026 also changed how the IDR 4.8 billion ceiling is measured. It is assessed on economic substance rather than legal form, which closes the old route of splitting activity across entities.
Turnover aggregated across related entities
Certain family members counted together
Splitting across two companies no longer works
Measured cumulatively from the first month of the tax year
Crossing IDR 4.8 billion also triggers PKP registration
Three common shapes.
Companies we incorporated
Books set up right from day one, chart of accounts sized to your KBLI and business model, Coretax and e-Faktur access opened correctly. No historical mess to clean up because there is no history.
Companies moving to us
Handovers from another accountant or firm. We audit the current position, fix what needs fixing, set up a clean rhythm, and get you back into compliance where it slipped. Common when the previous provider missed LKPM or filed late.
Personal SPT filers
Directors, commissioners, and expats who need SPT Tahunan Orang Pribadi filed correctly, often alongside a company return. Foreign income handled where residency triggers it, tax treaty positions taken where they apply.
How the year runs.
Onboarding
Coretax access set up in your name, e-Faktur credentials configured, chart of accounts built to your KBLI and revenue model, historical clean-up if you are switching from another provider. Two to three weeks depending on the shape of what we inherit.
Monthly rhythm
Bookkeeping continuous. Withholding taxes calculated and paid by the 15th, PPh returns filed by the 20th, PPN by end of month. Management report shared before the next cycle opens. No end-of-month scrambles.
Quarterly cycle
LKPM investment realisation and workforce report filed within 10 days of each quarter end, straight through BKPM OSS. Four times a year, no exceptions. This is the filing that most often gets missed and it puts the NIB at risk.
Year-end close
Fiscal reconciliation across the whole year, year-end financial statements, SPT Tahunan Badan filed by 30 April, personal SPT for individuals by 31 March. Statutory audit coordinated in parallel where thresholds require it.
Those statements are also what the RUPS approves, and the RUPS has to be held within six months of the financial year end before the Laporan Tahunan can go to AHU. That side of the year is covered on the ongoing compliance page.
Practitioner-led, in-house, multilingual.
Practitioner-led
Advice comes from the people doing the work, not a client manager who forwards questions. You reach the accountants and the Head of Finance directly.
Multilingual by default
Client communication in English, Spanish, French, or Arabic. Documents drafted bilingual Indonesian and English as standard, not on request.
Modern infrastructure
Xero, structured chart of accounts, Coretax-ready workflows, and internal quality-control across every filing. Nothing built in Excel on someone’s laptop.
In-house team
No outsourced subcontractors, no white-labelling. Everything runs through one team you know, under one roof in Bali, accountable end to end.
What clients ask before they hand over the books.
My company has no revenue yet. Do we still need to file?
Yes. As soon as your PT PMA exists, monthly PPh filings and LKPM quarterly reporting are compulsory whether you are trading or not. Zero-return filings, filed correctly, are the difference between a clean file and a company on the tax office’s watch list.
What happens if we file late or miss a deadline?
Late payment carries monthly interest. The law does not fix a single rate: it sets a formula of the Ministry of Finance benchmark rate plus an uplift of 0%, 5%, 10%, 15% or 20% depending on which provision you fall under, divided by twelve. The Ministry publishes the resulting rates each month. Through 2026 they have run between roughly 0.5% and 2.3% per month, charged for up to 24 months.
Late filing carries a separate administrative fine. Missing LKPM repeatedly can lead to a warning letter, then suspension of the NIB, which pauses your ability to operate. All of this is avoidable with a working monthly rhythm.
Can you take over from another provider mid-year?
Yes, and this is one of the most common ways we onboard. We audit the current position, fix what needs fixing, migrate Coretax and e-Faktur access into your own name (not the outgoing firm’s), and get you into a clean rhythm from the following month.
Do you handle both my company filings and my personal SPT?
Yes. Directors, commissioners, and expat individuals often need SPT Tahunan Orang Pribadi filed alongside the corporate SPT. We handle both, and coordinate the two where they interact (director compensation, dividends, foreign income under tax residency).
Can my company still use the 0.5% final tax?
Almost certainly not if it is an ordinary PT. PP 20/2026, effective 22 April 2026, limited the 0.5% final tax to individual taxpayers, single-founder perseroan perorangan and cooperatives with turnover under IDR 4.8 billion. Ordinary PT, CV, firma and BUMDes were removed.
There is transitional relief. A PT already inside the facility keeps it for the remainder of its three-year window, so an existing PMA that elected the 0.5% before the change can run it to the end of that period. After that, and for every company incorporated since, it is ordinary corporate income tax.
Note also that the ceiling is now measured across related entities and certain family members rather than company by company.
Can you represent us if we get audited?
Yes. If DJP issues an SP2DK letter or opens a formal audit, we prepare the reconciliation and supporting documentation, correspond with the tax office on your behalf, and represent you at meetings. Available whether we did the original filings or not.
Can we communicate entirely in English?
Yes. Client communication runs in English, Spanish, French, or Arabic depending on where you are most comfortable. Documents that need to be in Indonesian for filing are drafted bilingual as standard, so you always see both sides.
How quickly can you take over an existing PT PMA?
Usually two to three weeks from the moment we start, longer if the historical books need serious cleaning or Coretax access needs re-issuing. We are usually filing the first month with you in the second month of the engagement.
The conversation happens in the language you think in.
Talk to us before you commit.
A first conversation costs nothing and usually saves more than it costs. Tell us what you are planning; we will tell you straight what it takes.