インドネシア会計、商業、税務用語 Guide to Indonesian …

1 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa Deloitte Indonesia 3 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa ForewordThe current Indonesian government recognizes the fact that it is very important 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 ASEAN s aim of liberalizing trade and investment. Several measures, including instituting a one-stop service for permitting to facilitate greater investment, have been taken to make sure investment continues to come.

2 Plans, programs, and legislation to encourage partnerships with local and international investors have also been planned and prepared. To promote investments, Government of Indonesia also releases several Economy Policy Package or known as Paket Kebijakan Ekonomi. As a part of G20 agenda of liberalizing trade, Indonesia will be one of the strongest allies in Southeast Asia region. Indonesia is actively involves in G20 with the aim to promote international growth and financial stability. Representing emerging countries, Indonesia sees itself as a big brother at the G20. (ASEAN) ASEAN G20 G20 G20 (big brother) 4 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)

3 English Bahasa In support of the government s efforts, and to have quick and clear answers for everyone contemplating investing in Indonesia, I am very proud of the collaborative work of Deloitte Indonesia s 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 Lauw Lie Hoeng Guide to Indonesian Accounting, Commercial, and Tax terms (ACT).

4 5 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa Contents | Daftar Isi | Technical terms of accounting, commercial, and tax law Daftar istilah teknis akuntansi, komersial, dan perpajakan Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement Pernyataan Standar Akuntansi Keuangan (PSAK): Laporan Neraca Keuangan dan Laporan Laba Rugi (PSAK): international Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss AccountStandar Pelaporan Keuangan Internasional (IFRS).

5 Akun Laporan Neraca Keuangan dan Laporan Laba Rugi (IFRS) List of commonly used Indonesian tax termsDaftar istilah yang umum digunakan dalam perpajakan Indonesia Summary of Indonesian tax complianceRingkasan kepatuhan pajak Indonesia About Deloitte Tentang Kami ContactsKontak Kami 74349557382856 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa 7 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa Section 1 Technical terms of accounting, commercial, and tax law Daftar istilah teknis akuntansi, komersial, dan perpajakan 8 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)

6 English Bahasa EnglishBahasa Aabolitionpenghapusan abroad, foreign countryluar negeri, negara asing account numbernomor akun accounting departmentdepartemen akuntansi accounting periodperiode akuntansi accounting principlesprinsip akuntansi accounting standardstandar akuntansi accounting systemsistem keuangan accounting, bookkeepingakuntansi, pembukuan accounting, reportingsistem pelaporan keuangan accountspos-pos to accrue formengakumulasikan accrual for environmental risksbiaya rehabilitasi lingkungan accrual, provisionakrual, penyediaan accrued taxespajak yang masih harus dibayar accumulated deficitakumulasi defisit accuracyketepatan acquisitionakuisisi acquisition costbiaya perolehan actuarial gain / losslaba / rugi aktuari / 9 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English Bahasa EnglishBahasa actuarial reportlaporan aktuarial adaption, alignmentadapsi, penyelarasan addition (to accrual / provision)penambahan (akrual/penyediaan)( / ) addition (to fixed assets)penambahan (aset tetap)( )

7 Administrationadministrasi advancepembayaran dimuka advertising costs / expensesbiaya / beban iklan advice, debatenasihat, debat advisory council, advisory boarddewan penasihat affiliated companiesperusahaan afiliasi agencykantor perwakilan agency businessbisnis keagenan agency fee / commission feeimbalan jasa / komisi / agreementpersetujuan agriculturepertanian allowance for doubtful accounts, bad debt allowancecadangan piutang ragu-ragu amendmentamandemen amortization (of intangible assets)amortisasi (aset tak berwujud)( ) amount, sumjumlah, total analysisanalisa ancillary expenses, additional chargesbeban tambahan, biaya tambahan 10 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)

8 English Bahasa EnglishBahasa annual financial statementslaporan keuangan tahunan annual reportlaporan tahunan apparentterlihat appendix, attachment, notes to financial statements, disclosureslampiran, catatan atas laporan keuangan, pengungkapan applicationaplikasi approval, consentpengesahan, persetujuan arm s lengthkewajaran dan kelaziman usaha arm s length principleprinsip kewajaran dan kelaziman usaha articles of associationanggaran dasar assessment basisdasar penilaian assetaset assumptionasumsi auditaudit audit committeekomite audit audit of financial statementsaudit atas laporan keuangan audit of statutory accountsaudit atas pembukuan menurut undang-undang (psak) audit opinion, auditor s reportopini auditor, laporan auditor audit reportlaporan audit auditorauditor (pemeriksa keuangan) 11 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)

9 English Bahasa EnglishBahasa authorities (local), civil serviceotoritas setempat, pegawai negeri sipil authorization, power of attorneyotorisasi, surat kuasa khusus Bbad debtpiutang tak tertagih balancesaldo sisa balance sheetneraca keuangan balance sheet datetanggal neraca balance sheet date, closing datetanggal penutupan neraca balance sheet total, total assetstotal aset bank accountrekening bank bank chargesbiaya administrasi bank bank code numbernomor kode bank bank interestbunga bank bank levyretribusi bank bank loans, overdraftsutang bank, cerukan bank notedevisa tunai bank transfertransfer bank basic credit linekredit dasar basis of preparationdasar persiapan bill of lading, consignment notebill of lading, catatan konsinyasi board memberanggota dewan board of directorsdewan direksi bond, debentureobligasi, surat utang 12 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)

10 English Bahasa EnglishBahasa bonded warehousegudang berikat bonusbonus book valuenilai buku borrowing costsbiaya pinjaman branchcabang branch, branch officekantor cabang brandmerek budgetanggaran buildingbangunan burden (financial)beban (finansial) business combinationkombinasi bisnis business taxpajak usaha business transactiontransaksi bisnis Ccalendar yeartahun kalender call optionopsi beli to cancelmembatalkan capacity utilisationkapasitas penggunaan to capitalizekapitalisasi capital contributionmodal disetor capital gainlaba modal capital increasepeningkatan modal capital marketpasar modal capital reservecadangan modal capital stockmodal saham 13 Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)