Summary
Accountants and auditors in Indonesia face a layered tax situation: as employees of accounting firms or as licensed public accountants (Akuntan Publik) running independent practices. The income from audit engagements, consulting, and tax services all follows the same professional-fee framework under Indonesian tax law.
Tax Status of Accountants
| Work Arrangement | Tax Treatment |
|---|---|
| Employee (accounting firm, company) | PPh 21 withheld monthly by employer |
| Licensed public accountant (KAP partner) | PPh 21 on share of partnership income, or PPh 25/29 |
| Independent consultant (non-audit) | PPh 21 expert DPP 50%, or PPh 23 2% from entities |
Key Regulations
| Regulation | Article | Provision |
|---|---|---|
| UU PPh No. 36/2008 | Article 21(1) | Withholding on expert professional income |
| PMK 168/PMK.03/2023 | Article 13(7) | DPP for expert workers = 50% of gross fee |
| PER-17/PJ/2015 | Appendix | NPPN 55%/53%/50% for accountant KLU 69200 |
| PP 55/2022 | Article 7 | Final PPh 0.5% for MSME turnover < IDR 4.8B |
| UU No. 5/2011 | Article 25 | Licensing requirement for public accountants |
How to Calculate PPh
1. Employee Accountant
PPh 21 withheld monthly by employer using TER method (PMK 168/2023).
Example: Monthly gross salary IDR 18,000,000, single/no dependants.
- Annual gross: IDR 216,000,000
- Less occupational deduction: IDR 6,000,000 (max)
- Less PTKP (TK/0): IDR 54,000,000
- Taxable income: IDR 156,000,000
- PPh: 5% x IDR 60M + 15% x IDR 96M = IDR 3M + IDR 14.4M = IDR 17,400,000/year
2. Professional Fee from Entity (Non-Employee)
Fees paid by companies or audit clients to an accountant are subject to PPh 21 with 50% DPP.
Example: Audit fee IDR 30,000,000 from a listed company.
- DPP = 50% x IDR 30,000,000 = IDR 15,000,000
- PPh 21 = 5% x IDR 15,000,000 = IDR 750,000
3. Deemed Net Income Norms for Independent Accountants
KLU 69200 (accounting activities) norms from PER-17/PJ/2015:
| City Size | Norm |
|---|---|
| Major city (Jakarta, Surabaya, etc.) | 55% |
| Other provincial capital | 53% |
| Other areas | 50% |
Example: Annual fee income IDR 400,000,000, major city.
- Deemed net income (55%): IDR 220,000,000
- Less PTKP (TK/0): IDR 54,000,000
- Taxable income: IDR 166,000,000
- PPh: 5% x IDR 60M + 15% x IDR 106M = IDR 18,900,000
VAT for Accounting Services
Accounting, auditing, bookkeeping, and tax advisory services are Taxable Services (JKP) under UU PPN. Accountants with turnover above IDR 4.8 billion/year must register as PKP (Taxable Entrepreneur) and charge VAT 11% on all services to clients.
Below this threshold, VAT registration is optional.
Filing Your Annual Tax Return
Employed accountant (one employer, no side income):
- Use SPT 1770 S or 1770 SS
Independent / multi-source income accountant:
- Use SPT 1770
- Collect all bukti potong (withholding receipts) from clients
- Choose method: NPPN, final PPh 0.5%, or bookkeeping
- Credit all withheld taxes
- Deadline: 31 March
Real-World Example
Sari, public accountant (KAP partner), 2024:
| Source | Gross | PPh Withheld |
|---|---|---|
| Salary/partner draw from KAP | IDR 180,000,000 | IDR 19,500,000 |
| Independent consulting fees | IDR 120,000,000 | IDR 3,000,000 (PPh 21 DPP 50%) |
| Total | IDR 300,000,000 | IDR 22,500,000 |
Using NPPN 55% for consulting income, combined with salary income in SPT 1770, Sari calculates net PPh and credits withheld amounts.