Indonesia Company Setup and Accounting Packages: First-Year Scope vs Ongoing Support

Three package prices, with the scope that survives year one

The three tiers below use HSJGlobal’s commercial baseline approved on September 7, 2026. They concern one standard PT PMA, one project location and up to two low-risk or medium-low-risk KBLI business classifications. They are not prices for a local PT, representative office, regulated activity or a complete operational launch. Confirm the entity, ownership, activities and location before applying the baseline.

All prices are in Indonesian rupiah and exclude VAT. VAT is a separate line only where legally chargeable for the actual supplier and transaction; no blanket tax rate or exemption is assumed here. The Essential AHU allowance carries through the higher tiers. Third-party certification, translation, courier, additional notarial and other excluded costs require separate approval. Capital, investment commitments and refundable deposits are outside these service fees.

Common additions are a qualifying address for Essential, extra KBLI or location work, historical records, additional bookkeeping volume and specialist tax work. Obtain written scope and prices for each addition. A virtual address is not suitable for every activity. None of these tiers guarantees a bank account, licence validation, immigration permission or any government approval.

Set a separate finish line for setup and accounting

Treat establishment acceptance and recurring accounting acceptance as two separate tests. Setup should end with the agreed official outputs and usable company records. Accounting should produce an agreed period’s reconciled records and the filings actually included in the engagement. A registration handover is not an accounting handover.

The underlying company registration in Indonesia involves distinct company, tax and business-registration records. Ask for the signed deed, AHU output, Taxpayer Identification Number (NPWP), Business Identification Number (NIB), relevant OSS records and an account-access handover, as applicable to the agreed work. Check names, identifiers, activities and addresses across the documents instead of accepting a single “completed” message.

Operational permission is a further boundary. Government Regulation 28/2025 governs risk-based business licensing, including basic requirements, business licences and supporting approvals. An establishment engagement that ends at basic OSS/NIB assistance does not promise that every requirement for your proposed activity has been satisfied. Identify any certificate verification, premises or sector work separately before operating.

For accounting, specify the opening balances, the first covered month, the source documents to be supplied and the person approving entries. These are recommended acceptance terms, rather than extra deliverables implied by the package names. The handover should make it possible to trace company funding and setup spending into the books, with unsupported items listed for resolution. The choice becomes clearer when the initial registration work is separated from the recurring owner of these records.

Keep statutory fees and operating cash outside the headline comparison

The package’s IDR 5,000,000 AHU inclusion cap is a commercial allocation. The statutory charge is a separate question, determined by the applicable service and capital band. Do not add that cap again to a package that already includes the relevant AHU charge, and do not describe the entire service price as a government fee.

Verified on October 24, 2026, the official PP 30/2026 tariff annex lists capital-company establishment registration fees per application: IDR 300,000 for authorized capital up to IDR 25 million; IDR 600,000 above IDR 25 million through IDR 1 billion; IDR 1,500,000 above IDR 1 billion through IDR 5 billion; and IDR 5,000,000 above IDR 5 billion. The regulation took effect on August 1, 2026. These are authorized-capital bands, not package tiers or paid-up-capital requirements.

For an application with authorized capital above IDR 5 billion, the listed establishment fee is IDR 5,000,000. That example illustrates the tariff; it does not establish the capital your particular company must adopt. Match the final deed and the actual AHU payment demand to the current tariff, and keep the payment evidence. Confirm in the engagement how any difference between an allowance and actual disbursement is reconciled; no automatic refund or credit is assumed.

Keep a second budget for premises, equipment, staff, bank charges, taxes due and other operating cash. Neither capital contributed to the company nor an investment plan is a professional service charge. A fee for assistance with OSS/NIB also needs a clear label; it is not evidence of a statutory NIB charge. The first-year cash commitments beyond incorporation should remain visible beside the service-fee comparison, so a low package price does not become the entire funding plan.

Put monthly work and year-end ownership into the engagement

The accounting engagement should name the work performed, the customer inputs and the completion evidence. “Tax included” is too broad to establish whether the provider prepares a calculation, submits a return, processes payroll data or answers an authority’s later query. Compliance’s stated annual corporate income tax service is return preparation ; agree submission responsibility and authorization expressly.

Use a month-close acceptance list

• Define a transaction before counting the monthly limit: invoice, bank movement, journal entry and payroll item need a consistent treatment agreed with the provider.
• Name the bank statements, sales and purchase documents, expense evidence and payroll changes the company must deliver, together with an agreed monthly cutoff.
• Require the agreed reconciliation and accounting outputs, an exception list and named approval of unresolved items before the period is treated as closed.
• Identify applicable tax filings, the preparer and submitter, payment-funding responsibility and the evidence returned to the company. A service fee does not pay the company’s tax liability.

The Directorate General of Taxes (DGT) corporate return training material states that corporate taxpayers must attach financial statements; where audited, the audited statements are attached. Bookkeeping, preparing those statements, preparing the tax return and obtaining an independent audit therefore need separate scope checks. An accounting package should not be read as an audit opinion or a guarantee that no audit requirement applies.

Assign access and final filing evidence

DGT’s Coretax corporate return instructions describe a designated individual accessing the corporate taxpayer account, selecting the return period and preparing the return. They also distinguish a reported return from one waiting for payment. Build the engagement around the responsible person and the final reported status, with applicable payment evidence and the filing receipt retained. A draft return or billing code alone should not be your internal completion test.

The five-employee allowance covers basic payroll tax data processing, not every employment obligation. Full payroll administration, BPJS work, employment advice and immigration need their own responsibility allocation where relevant. Likewise, four routine Investment Activity Report (LKPM) assistance assignments do not become accounting entries or tax returns. Keep the reporting workstreams separate even when the same provider coordinates them.

Price the second year against the same workload

Compare the renewal against the same activity profile and service dates, then ask what changes. Launch’s renewal price does not acquire Compliance’s accounting scope simply because year one has ended. Essential has no automatic renewal: you still need a responsible party for the work that continues after its setup assignment finishes.

These are arithmetic service-fee checkpoints, not all-in operating budgets. They exclude VAT, other taxes and excluded or additional work. The difference is IDR 30,000,000 in each year, or IDR 60,000,000 across the two shown years. Use that difference to compare the defined accounting support with a separately obtained accounting quote; it does not prove either route is cheaper for your workload. The figures retain the September 7, 2026 approved baseline and are not a new commercial approval.

Map the service anniversary to the tax year before renewing. DGT’s guidance on accounting periods explains that the normal corporate annual return deadline is four months after the tax year ends. A return for a covered year may therefore be prepared after the service’s twelve-month term. Name the tax year included, whether post-expiry preparation is covered and who submits it; do not assume that an anniversary ends the obligation or extends the contract.

Request a scope review before exceeding 20 monthly transactions or five employees, adding a location or activity, introducing related-party transactions, registering for VAT or discovering historical gaps. Ask for the revised deliverables and fee before the extra work starts. Renewal terms should also specify notice, cancellation, any refund treatment and access to records. If you change accountants, agree the export format, last reconciled month, outstanding filings and the date the successor takes responsibility.

Approve the package only after the accounting handover is defined

Choose Essential when a qualifying address and a separate owner of the books and filings are already in place. Choose Launch when the address and routine LKPM assistance are needed but accounting remains separately assigned. Choose Compliance when its stated tax and bookkeeping scope fits the expected transaction and employee volumes. These choices remain subject to the standard PT PMA eligibility checks.

Before paying, approve a written schedule showing setup outputs, the first and last covered accounting periods, the annual return year, authorization, exclusion prices and the renewal basis. Do not sign until every recurring obligation has a named owner. Escalate a mismatch in activities, premises, volume or specialist tax needs for a revised engagement instead of relying on the package label.