Tax Compliance
Your tax position, tied to your books every month.
We check tax before money goes out, keep a tax view of your books alongside the accounting view, and check the tax side against what was withheld, filed and paid in CoreTax. You know where your corporate tax stands during the year, not just at filing time.
How a month of tax gets closed
Documents check
Costs that need paperwork, such as guest lists for entertainment, checked by expense month
Withholding check
Bills paid this month that need a withholding slip
Tax adjustments
Costs moved to the right tax category or removed, outside your books
Two-person sign-off
Prepared by a team leader, approved by a partner
Year to date
Equalisation with CoreTax and your taxable profit
Tax adjustments live in our workpapers. Nothing is posted to your books.
Example
One month of tax, step by step
This is how we close the tax side of a month for a client, using the same steps our team works through. Your books stay as they are; everything below lives in our workpapers.
Documents due
Costs that need supporting documents are checked for the month they were booked. Anything still missing when the books close gets the policy you chose with us.
Cost Amount Needs Status Online ads Rp 15,240,000 Guest list (daftar nominatif) Missing Open-house kits Rp 2,586,000 Guest list (daftar nominatif) Complete Online ads: missing at close, so treated as non-deductible under your policy.
Withholding due
Bills paid this month that need a withholding slip (bukti potong), whichever month they were booked in.
Bill Tax Estimated withholding Slip Legal services (company) PPh 23 Rp 163,400 Missing Copier rental (company) PPh 23 Rp 75,000 Complete Professional fee (individual) PPh 21 Rp 76,250 Missing A missing slip is tax still to pay and report. We clear it with you; it is not a tax adjustment.
Tax adjustments (TJA)
Where the tax treatment differs from the books, we record a tax adjustment journal. One journal per month for each kind of adjustment.
Journal What it does Kind Amount TJA-09-01 Venue hire moved from general admin to building rent, so the PPh 4(2) base is right Moved Rp 9,215,000 TJA-09-02 Online ads without a guest list taken out of taxable profit Removed Rp 15,240,000 TJA-09-03 Staff dinner moved from entertainment to general admin, as approved for every month Standing Rp 4,315,000 TJA-09-04 Last month’s marketing costs: the guest list arrived after that month was approved, so last month’s adjustment is reversed here Late document Rp 5,125,000 Drafts until a partner approves. Never posted to your books.
From your books to tax
Every account in your books is mapped to a CoreTax category. Each adjustment sits between the two, tagged with its journal code, so you can trace any tax figure back to your own accounts.
Tax (CoreTax category) Tax amount Adjustment (TJA) In your books Your account (Xero) Revenue 4002 Penjualan Domestik 212,480,000 – 212,480,000 202 Income – Memberships 4199 Pendapatan Usaha Lainnya 85,215,000 – 85,215,000 201 Income – Venue Rental Total revenue 297,695,000 – 297,695,000 Expenses 5311 Gaji, Tunjangan, Bonus, Honorarium, THR, dsb 160,412,500 – 160,412,500 477 Payroll – Salaries 5315 Beban Sewa 12,965,000 – 3,750,000 461 Copier Rental 9,215,000TJA-09-01 – ← 400.1 Event Expense (from 5322) 5320 Beban Pemasaran atau Promosi 7,711,000 (15,240,000)TJA-09-02 15,240,000 400 Advertising & Promotion – 2,586,000 400.3 Marketing & PR 5,125,000TJA-09-04 – ↺ 400.3 Marketing & PR (late document, approved month) 5321 Beban Entertainment – (4,315,000)TJA-09-03 4,315,000 479 Staff Events 5322 Beban Umum dan Administrasi 10,720,000 (9,215,000)TJA-09-01 15,620,000 400.1 Event Expense 4,315,000TJA-09-03 – ← 479 Staff Events (from 5321) Total expenses 191,808,500 (10,115,000) 201,923,500 Taxable profit 105,886,500 10,115,000 95,771,500 Profit in your books Sign-off
The team leader marks the month prepared and a partner approves it. Nobody approves their own work. Once approved, the month is locked: a late document is adjusted in the next open month instead.
Year to Date
What the months add up to
Taxable profit
The approved adjustments, month by month, turn the profit in your books into taxable profit.
Profit in your books
Rp 386,240,500
Costs without supporting documents
+ Rp 15,240,000
Donations
+ Rp 2,350,000
Bank interest already subject to final tax
− Rp 1,086,400
Depreciation: books vs tax rules
+ Rp 3,212,000
Taxable profit, year to date
Rp 405,956,100
Used for your corporate tax estimate and the fiscal corrections in your annual return.
Equalisation: your books vs CoreTax
For each withholding tax, we compare the base in your books with what was reported in CoreTax, and explain every difference.
| In your books | In CoreTax | Difference | |
|---|---|---|---|
| PPh 21 | Rp 248,615,000 | Rp 248,615,000 | – |
| PPh 23 | Rp 62,480,500 | Rp 58,930,500 | Rp 3,550,000 |
| PPh 4(2) | Rp 95,850,000 | Rp 95,850,000 | – |
Flagged: Rp 3,550,000 of services in the books has no PPh 23 withholding slip in CoreTax yet.
Illustrative amounts.
What We Cover
Monthly, yearly and when a letter arrives
Monthly withholding tax and VAT
PPh 21, 23, 26 and 4(2), VAT (PPN) and, for restaurants and cafés, PB1 (regional restaurant tax).
- Tax checked on every bill before payment: tax invoice (faktur pajak), NPWP, withholding type and rate
- What was withheld, filed and paid, tracked per tax type and period
- Late payments and penalty notices (STP) flagged
- Withholding slips matched to bills and sent to suppliers
Payroll tax (PPh 21)
Monthly PPh 21 for every employee, through to the year-end settlement.
- Tax paid by the government (PPh 21 DTP) kept separate
- December recalculation and 1721-A1 withholding slips
- Tax for employees who leave settled in their final month
Corporate income tax
A year-to-date view of your taxable profit, built from the same workpapers as your returns.
- Tax adjustments and fiscal corrections kept every month
- Supporting documents, such as guest lists for entertainment, checked before the books close
- Annual corporate return (SPT Badan) prepared from the year’s workpapers
Letters, filings and advice
For the things that don’t happen every month.
- Responses to tax office letters (SP2DK)
- LKPM investment reports
- Personal returns for shareholders and employees of our bookkeeping clients
- Written tax memos on specific transactions, such as asset transfers or cross-border interest
Behind the scenes
- Every account mapped for accounting and for tax, confirmed by a partner
- Recurring adjustments approved once by a partner, then applied every month
- Prepared by a team leader, approved by a partner; nobody approves their own work
- Approved months stay locked; late documents are adjusted in the current month
- Suppliers and customers matched by NPWP, never by name
- CoreTax exports checked for invalid NPWP numbers and duplicates before use
Common Questions
Tax questions we get asked
What is tax equalisation (ekualisasi)?
Comparing the tax bases in your books with what was reported in CoreTax, tax by tax, and explaining every difference. It catches missing withholding slips and costs booked to the wrong account while they are still small and easy to fix.
What is a tax adjustment journal (TJA)?
An entry recording where the tax treatment of a cost differs from its accounting treatment. It either moves the cost to the right tax category, such as venue hire that is really building rent, or takes it out of taxable profit, such as entertainment without a guest list. We keep these in our own workpapers; they are never posted to your books.
What happens if a document arrives after the month is closed?
The approved month stays locked. The change is made in the current month instead, reversing the earlier adjustment, so every month you received stays as it was.
When is monthly tax due?
Monthly withholding tax and VAT are payable by the 15th of the following month, and the monthly returns (SPT Masa) are due by the 20th, under PMK 81/2024.
Do you check tax before we pay a vendor?
Yes, for clients whose payments we prepare. Every bill is checked for a valid tax invoice (faktur pajak), a matching NPWP, the right withholding type and rate, and the correct net amount before it goes to you for approval.
Can you help with a letter from the tax office (SP2DK)?
Yes. We prepare the response and supporting schedules with you. SP2DK support is priced per case, starting at Rp 5,000,000.
Do you file annual returns?
Yes. The corporate income tax return starts at Rp 7,500,000 a year, and personal returns for shareholders and employees of our bookkeeping clients start at Rp 2,500,000.
Is tax included in your monthly plans?
Every plan includes monthly tax filing. Outsourced Finance adds a tax review in every payment cycle, and Integrated Operations adds quarterly tax planning. See Plans & Pricing on our homepage.
Can I get advice on a specific transaction?
Yes. We write tax memos on specific questions, such as transferring assets or paying interest abroad. Each memo is scoped and priced separately.
Tell us where your tax stands
Which taxes you file, who handles them now, and any letters you’ve received. We’ll tell you what needs attention first.
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