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Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English - Bahasa -

Deloitte Indonesia

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Foreword

The current Indonesian government recognizes the fact that it is essential to generate new investments to sustain the growth of the Indonesian economy. As a founding member of the Association of South-East Asian Nations (ASEAN), Indonesia is committed to ASEANs aim of liberalizing trade and investment. As a part of G-20 agenda of liberalizing trade, Indonesia will be one of the strongest allies in Southeast Asia region. Indonesia is actively involves in G-20 with the aim to promote international growth and financial stability.

Several measures, including instituting a one-stop service for permitting to facilitate greater investment, have been taken to make sure investment continues to come. Plans, programs, and legislation to encourage partnerships with local and international investors have also been planned and prepared. As a major step forward for Indonesia, the current government is committed to bolster the economy by transforming the country with a narrow set of economic priorities and also releases several Economic Reform Packages or known as Paket

G20G20

35,0002018

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Kebijakan Ekonomi. The 35,000 MW electricity development also included in the infrastructure program to attract investors. It then again re-emphasized in the 2018 Government Work Plan (Rencana Kerja Pemerintah) with the theme Encouraging Investment and Infrastructure for Growth and Equality.

In support of the governments efforts, and to have quick and clear answers for everyone contemplating investing in Indonesia, I am very proud of the collaborative work of Deloitte Indonesias dedicated team of experts in putting together this publication, Guide to Indonesian Accounting, Commercial, and Tax terms (ACT).

This publication was written based on our personal experiences when meeting prospective investors and in listening to and answering their usual questions, which do not relate only to how but also to why.

I trust that this publication will also give a broader insight to every prospective investor, and that it will be a prime tool for them to explore the numerous opportunities that await them the moment they start doing business in Indonesia.

Claudia Lauw Lie HoengCountry Leader Indonesia

Guide to Indonesian Accounting, Commercial, and Tax terms (ACT).

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Contents | Daftar Isi |

Technical terms of accounting, commercial, and tax law

Daftar istilah teknis akuntansi, komersial, dan perpajakan

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Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement

Pernyataan Standar Akuntansi Keuangan (PSAK): Laporan Neraca Keuangan dan Laporan Laba Rugi

PSAK:

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International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account

Standar Pelaporan Keuangan Internasional (IFRS): Akun Laporan Neraca Keuangan dan Laporan Laba Rugi

(IFRS)

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List of commonly used Indonesian tax terms

Daftar istilah yang umum digunakan dalam perpajakan Indonesia

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Summary of Indonesian tax compliance

Ringkasan kepatuhan pajak Indonesia

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About Deloitte Tentang Kami 78

Contacts Kontak Kami 81

Guide to Indonesian Accounting, Commercial, and Tax terms | Contents

Page / Halaman /

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Section 1Technical terms of accounting, commercial, and tax lawDaftar istilah teknis akuntansi, komersial, dan perpajakan

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

Aabolition penghapusan

abroad, foreign country luar negeri, negara asing

account number nomor akun

accounting department departemen akuntansi

accounting period periode akuntansi

accounting principles Prinsip akuntansi

accounting standard Standar akuntansi

accounting system Sistem keuangan

accounting, bookkeeping

Akuntansi, pembukuan

accounting, reporting Sistem pelaporan keuangan

accounts Pos-pos

to accrue for mengakumulasikan

accrual for environmental risks

Biaya rehabilitasi lingkungan

accrual, provision akrual, penyediaan

accrued taxes Pajak yang masih harus dibayar

accumulated deficit akumulasi defisit

accuracy ketepatan

acquisition Akuisisi

acquisition cost biaya perolehan

actuarial gain / loss Laba / rugi aktuari /

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

actuarial report Laporan aktuarial

adaption, alignment Adapsi, penyelarasan

addition (to accrual / provision)

Penambahan (akrual/penyediaan)

/

addition (to fixed assets) Penambahan (aset tetap)

administration administrasi

advance pembayaran dimuka

advertising costs / expenses

Biaya / beban iklan

advice, debate Nasihat, debat

advisory council, advisory board

Dewan penasihat

affiliated companies Perusahaan afiliasi

agency kantor perwakilan

agency business Bisnis keagenan

agency fee / commission fee

Imbalan jasa / komisi /

agreement persetujuan

agriculture pertanian

allowance for doubtful accounts, bad debt allowance

Cadangan piutang ragu-ragu

amendment amandemen

amortization (of intangible assets)

Amortisasi (aset tak berwujud)

amount, sum Jumlah, total

analysis analisa

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

ancillary expenses, additional charges

Beban tambahan, biaya tambahan

annual financial statements

Laporan keuangan tahunan

annual report Laporan tahunan

apparent terlihat

appendix, attachment, notes to financial statements, disclosures

lampiran, catatan atas laporan keuangan, pengungkapan

application aplikasi

approval, consent Pengesahan, persetujuan

arms length Kewajaran dan kelaziman usaha

arms length principle Prinsip Kewajaran dan kelaziman usaha

articles of association Anggaran dasar

assessment basis Dasar penilaian

asset aset

assumption asumsi

audit audit

audit committee Komite audit

audit of financial statements

Audit atas laporan keuangan

audit of statutory accounts

Audit atas pembukuan menurut undang-undang (PSAK)

audit opinion, auditors report

Opini auditor, laporan auditor

audit report Laporan audit

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

auditor Auditor (pemeriksa keuangan)

authorities (local), civil service

otoritas setempat, pegawai negeri sipil

authorization, power of attorney

otorisasi, surat kuasa khusus

Bbad debt Piutang tak tertagih

balance saldo sisa

balance sheet Neraca keuangan

balance sheet date tanggal neraca

balance sheet date, closing date

Tanggal penutupan neraca

balance sheet total, total assets

Total aset

bank account Rekening bank

bank charges Biaya administrasi bank

bank code number nomor kode bank

bank interest Bunga bank

bank levy Retribusi bank

bank loans, overdrafts Utang bank, cerukan

bank note Devisa tunai

bank transfer Transfer bank

basic credit line Kredit dasar

basis of preparation Dasar persiapan

bill of lading, consignment note

bill of lading, catatan konsinyasi

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

board member Anggota dewan

board of directors Dewan direksi

bond, debenture Obligasi, surat utang

bonded warehouse gudang berikat

bonus Bonus

book value Nilai buku

borrowing costs Biaya pinjaman

branch Cabang

branch, branch office Kantor cabang

brand Merek

budget anggaran

building bangunan

burden (financial) Beban (finansial)

business combination Kombinasi bisnis

business tax Pajak usaha

business transaction Transaksi bisnis

Ccalendar year Tahun kalender

Call option Opsi beli

to cancel membatalkan

capacity utilisation Kapasitas penggunaan

to capitalize kapitalisasi

capital contribution Modal disetor

capital gain Laba modal

Technical terms of accounting, commercial, and tax law | Section 1

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English Bahasa

capital increase Peningkatan modal

capital market pasar modal

capital reserve Cadangan modal

capital stock Modal saham

capital transfer tax Pajak perpindahan modal

carriage, freight charge Biaya angkut

cash kas

cash balance Saldo kas

cash flow Arus kas

cash flow statement Laporan arus kas

cash generating unit Unit penghasil kas

chairman of the board Presiden direktur

check, cheque Cek

claim Klaim

claim, title kepemilikan

code of conduct Kode etik

comfort letter Surat keringanan

commercial balance sheet

Neraca komersial

commercial banks Bank komersil

commercial code Kitab hukum dagang

commission komisi

commitments Komitmen

commodity komoditas

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