Financial Reporting & Compliance
Professional financial reporting services for PT PMA companies. From monthly statements to annual audits, LKPM reports to tax returns, we ensure your company meets all Indonesian reporting requirements.
Get StartedKey Deadlines
LKPM Quarterly Deadlines
Investment Activity Report (LKPM) filing schedule for PT PMA companies
Required Financial Statements
Complete set of financial statements as per Indonesian accounting standards
| Statement | Frequency | Purpose |
|---|---|---|
| Balance Sheet | Monthly/Annual | Assets, liabilities, and equity position |
| Income Statement | Monthly/Annual | Revenue, expenses, and profit/loss |
| Cash Flow Statement | Monthly/Annual | Cash inflows and outflows |
| Statement of Changes in Equity | Annual | Changes in shareholders equity |
| Notes to Financial Statements | Annual | Detailed accounting policies and disclosures |
Important: Audit Requirements
PT PMA companies are required by law to have their financial statements audited by a registered public accountant (Akuntan Publik). Failure to comply may result in penalties and issues with company license renewals.
Our Reporting Services
Comprehensive financial reporting support for your business
P&L, Balance Sheet, and Cash Flow for management review
Investment activity reports filed with OSS/BKPM
Complete audited or reviewed financial statements
Annual corporate tax return preparation and filing
Custom reports for internal decision making
Preparation and assistance during external audits
Frequently Asked Questions
Common questions about financial reporting in Indonesia
What is LKPM and when is it due?
LKPM (Laporan Kegiatan Penanaman Modal) is the Investment Activity Report required for all PT PMA companies. It must be filed quarterly through the OSS system within 10 days after each quarter ends (Q1 by Apr 10, Q2 by Jul 10, Q3 by Oct 10, Q4 by Jan 10).
When is the annual tax return (SPT 1771) due?
The corporate annual tax return (SPT Tahunan PPh Badan / SPT 1771) is due by the end of the 4th month after the fiscal year ends. For companies with a calendar year (Jan-Dec), this means April 30th of the following year.
Do PT PMA companies need audited financial statements?
Yes, PT PMA companies are required to have their financial statements audited by a registered public accountant. The audited statements must be submitted to various authorities including the tax office and OSS/BKPM.
What accounting standard is used for financial reporting?
Indonesian companies must use SAK (Standar Akuntansi Keuangan) which is based on IFRS. Financial statements must be prepared in Indonesian Rupiah and in the Indonesian language for official submissions.
Need Financial Reporting Help?
Our experienced team ensures your company meets all financial reporting deadlines and compliance requirements in Indonesia.
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