Bookkeeping that is ready for a tax auditWhen the tax office asks,you answer with documents.
Indonesian tax rules change often, and they are not always applied the same way from one office to the next. Numeriya keeps your books in order every day: every figure is linked to its tax invoice, withholding slip, receipt or contract, worked out under the rule in force on the transaction date, and your return figures come from the same books.
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March 2026 tax file
CV Contoh Sejahtera · VAT-registered
- Sales
- Rp412,500,000
- Output VAT
- Rp45,375,000
- Art. 23 withheld by customers
- Rp1,850,000
- Material purchases
- Rp198,000,000
Document: 38 tax invoices
Document: Tax invoices
Document: 4 withholding slips
Document: Input invoices and receipts
Why it matters
Audits drag on not because of the tax, but because of books nobody can explain.
A request for explanation (SP2DK) usually starts with data that does not match: turnover on the return differs from the invoices your customers reported, an expense has no receipt, or the rate used is no longer in force. The problem is rarely intent. It is almost always the records.
When every figure has its document and every calculation names its rule, there is nothing left to dispute. You answer with a file, not with a negotiation.
Four habits that keep your books ready for review at any time
Numeriya does them every day, not only before a deadline.
Every figure has its document
Sales link to their tax invoices, expenses to receipts or input invoices, service payments to their withholding slips. From the profit and loss statement you can trace a figure down to the page it came from.
The rule in force on the transaction date
Rates and thresholds are stored as dated rules with their legal source. A December transaction is calculated under December’s rule, even if the rule changes in January.
Clear obligations and deadlines
Your obligations follow from your business profile: the 0.5% final tax for small businesses, VAT once you are registered, employee income tax, Article 23 on services. Due dates follow PMK 81 of 2024.
Return figures from the same books
Tax invoices and withholding slips are prepared in the Coretax import format, the monthly return summary is built from the same documents, and the annual figures come from your profit and loss. Nothing is retyped.
From transaction to tax review
- 1
Today
Record it with its evidence
Type the transaction or photograph the receipt. The document is stored with its journal entry, not in a separate folder.
- 2
On entry
The rule is applied
The rate in force on the transaction date is used, and anything that needs attention is flagged, such as a service payment that should have Article 23 withheld.
- 3
Month end
Summaries and tax documents
Tax invoices and withholding slips are ready to import into Coretax, and the monthly return summary agrees with the general ledger. Your accountant reviews it before filing.
- 4
Any time
When asked to explain
Open the transaction in question and show the document and the rule that was applied. Your answer is in writing and can be traced.
One figure, traced to its documents
Say the tax office asks about a Rp25,000,000 consulting fee booked in March.
| Step | Amount | Document |
|---|---|---|
| Expense recorded | Rp25,000,000 | Contract and supplier invoice |
| Art. 23 withheld (2%) | Rp500,000 | Article 23 withholding slip |
| Paid to supplier | Rp24,500,000 | Bank statement, 18 March |
| Remitted and reported | Rp500,000 | Monthly unified withholding return |
The figures above are an illustration. Article 23 tax on services is 2% of the gross amount.
The rules behind the numbers
Every calculation names its source. When a rule changes, the new rule applies to transactions from its effective date.
UU HPP
Tax Harmonisation Law
Current VAT and income tax rates
PP 55/2022
Final tax for small businesses
0.5% of gross turnover
PMK 81/2024
Coretax implementing rules
Invoices, withholding slips and deadlines
PSAK 212
Income taxes
Deferred tax under SAK EP and SAK Indonesia
Frequently asked questions
Does Numeriya file my tax returns for me?
No. Numeriya prepares the documents and return figures from your books, including Coretax import files for tax invoices and withholding slips. You or your accountant still file and pay in Coretax.
What happens when a tax rate changes mid-year?
Tax rules in Numeriya carry an effective date. Transactions before that date keep the old rule, later ones use the new rule, and reports state which rule was applied.
What should I do if I receive an SP2DK letter?
Open the transaction or period in question. Numeriya shows the journal entry, the supporting documents and the basis of the calculation, so you or your accountant can prepare a written answer with complete attachments.
Does Numeriya replace my tax adviser?
No. Numeriya is bookkeeping software, not a tax advisory service. Tidy, traceable books make your accountant’s or adviser’s work faster.
Put your books in order before anyone asks.
Try it free for 14 days with no credit card, then have your accountant review the result.
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