Accounting & bookkeeping

Clean books for your Indonesian company — and reports you can actually read.

We record every transaction, reconcile your bank accounts and turn the numbers into clear monthly reports in English — so you always know how your company is doing, and your tax, annual report and LKPM are built on solid figures.

Get my free accounting reviewSee how it works
  • Monthly English reports
  • Audit-ready records
  • Fixed monthly fee
Free accounting review

We'll look at your books and tell you:

  • Whether your books are complete and up to date
  • What's missing for tax, LKPM and the annual report
  • If you need an audit
  • A fixed monthly fee to keep everything clean
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In short: Every company in Indonesia must keep proper books and prepare annual financial statements, generally in Indonesian rupiah and Bahasa Indonesia and under Indonesian accounting standards (SAK); qualifying companies can obtain approval to keep books in English and US dollars. Records are generally kept for 10 years. Sam Consulting provides monthly bookkeeping, bank reconciliation, management reports in English, year-end financial statements and audit coordination for foreign-owned and local companies.
At a glance

Bookkeeping rules in one table

TopicWhat you need to know
Who must keep booksEvery company in Indonesia, including PT PMA — from the first transaction.
Language & currencyGenerally Bahasa Indonesia and rupiah. Qualifying companies can obtain approval to use English and US dollars, applied for before the financial year starts.
StandardsFinancial statements follow Indonesian Financial Accounting Standards (SAK).
Record retentionBooks and supporting documents are generally kept for 10 years.
AuditRequired when assets or sales reach IDR 50 billion or more, or for public, listed or state-owned companies.
Where the numbers goYour books feed the annual tax return, the annual report (SABH) and LKPM investment reports.
Why it matters

Why bookkeeping can't wait until year-end

Messy books don't just cost time — they ripple into every report your company has to file.

Wrong tax, wrong reports

If the books don't match bank statements, your tax returns, annual report and LKPM can all be wrong.

Year-end panic

Reconstructing twelve months of transactions in April costs far more than recording them monthly.

Investors & banks ask

Funding, bank loans and due diligence start with your financial statements.

What we handle

Everything your books need

From the first receipt to audited statements — one team.

Monthly bookkeeping

  • Recording of sales, purchases and expenses
  • Chart of accounts set up for you
  • Digital document storage

Bank reconciliation

  • All bank accounts reconciled monthly
  • Unmatched items flagged
  • Multi-currency accounts

Management reports

  • Profit & loss and balance sheet
  • Cash-flow overview
  • Monthly or quarterly, in English

Payroll accounting

  • Salary journals
  • BPJS and PPh 21 accruals
  • Payslip records

Year-end statements

  • Annual financial statements under SAK
  • Year-end closing and adjustments
  • Ready for the annual report and tax return

Audit support

  • Audit-ready schedules
  • Coordination with a public accountant
  • Replies to auditor questions
Your accounting year

What happens when

A typical monthly and yearly rhythm for a PT PMA.

WhenWhat we doWhy it matters
Every monthBookkeeping, bank reconciliation, management reportAccurate monthly tax filings
Every quarterInvestment and workforce figures preparedLKPM report in OSS
After year-endClosing entries and financial statementsAnnual tax return (usually by 30 April)
By 30 JuneStatements approved by shareholders (RUPS)Annual report via SABH
When requiredAudit preparation and coordinationCompanies with assets or sales of IDR 50 billion or more

Your exact calendar depends on your financial year and company size. We confirm it during onboarding.

Who it's for

Who it's for

Newly registered PT PMA

Start with a proper chart of accounts and clean books from your first transaction.

Companies with messy books

Behind by months? We catch up, reconcile and produce statements you can rely on.

Owners abroad

See how your Indonesian company performs with clear English reports every month.

How it works

How we take over your books

1

Free review

We review your current books, bank accounts and documents.

2

Fixed quote

You get a written scope and a fixed monthly fee.

3

Setup & catch-up

We set up your accounts and bring past months up to date.

4

Monthly close

Every month: books, reconciliation and a clear report in English.

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Your options

Spreadsheets vs. a typical bookkeeper vs. Sam Consulting

Here's how the options compare for a foreign-owned company.

Do it yourselfTypical agencySam Consulting
Books ready for tax, LKPM and the annual report✗ Often incomplete~ Books only✓ Built for every report you must file
Reports in English~ Your own sheets~ Usually Indonesian only✓ Monthly English reports
Linked to your tax filings✗ Separate~ Separate provider✓ Same team — books and tax always match
Audit-ready at year-end✗ Rarely~ Extra work✓ Schedules prepared all year
Price clarity~ Hidden time cost~ Hourly or "from" pricing✓ Fixed, written monthly fee
Ways to work with us

Books only — or books with tax

Accounting & bookkeeping

Clean books and clear reports.

  • Monthly bookkeeping
  • Bank reconciliation
  • English management reports
  • Year-end financial statements
Get a quote
Most popular

Accounting + tax

One team for your books and your filings.

  • Everything in Accounting & bookkeeping
  • Monthly tax filings
  • Annual corporate tax return
  • One account manager
Get a quote

Every quote is fixed and in writing before work starts. Government and notary fees are listed separately, at cost.

FAQ

Accounting questions

Can't find your question? Ask us — we reply fast.

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Is bookkeeping mandatory for a PT PMA?

Yes. Every company in Indonesia must keep proper books and prepare annual financial statements, including companies with little or no activity.

Can my company keep its books in English and US dollars?

Generally books are kept in Bahasa Indonesia and rupiah, but qualifying companies can obtain approval to use English and US dollars. The request must be made before the financial year starts — we check if you qualify.

How long must accounting records be kept?

Books and supporting documents are generally kept for 10 years.

Do I need an audit?

An audit by a public accountant is required when assets or sales reach IDR 50 billion or more, or for public, listed or state-owned companies. We tell you if it applies and coordinate the auditor.

Can you fix books that are months behind?

Yes. We start with a review, reconstruct the missing months from bank statements and documents, and then move to a monthly routine.

Will I get reports in English?

Yes. You receive monthly or quarterly management reports in English, alongside the official Indonesian records.

Related services

Often combined with

Tax Services

Monthly tax, VAT and annual returns.

Learn more →

Annual Report

The yearly report every company files via SABH.

Learn more →

LKPM Investment Report

Quarterly investment reports, filed on time.

Learn more →

Know your numbers every month.

Book a free accounting review. We'll check your books, tell you what's missing and keep them clean with a fixed monthly fee.

Get my free accounting reviewContact us
  • Free first call — no commitment
  • Fixed, written quote before any work
  • One account manager for your whole file
  • Office in Central Jakarta since 2015