Indonesia · Bookkeeping

Use this skill whenever asked about Indonesian bookkeeping or transaction classification for income tax purposes. Trigger on phrases like "Indonesia bookkeeping", "Pembukuan", "Pencatatan", "NPPN", "Norma Penghitungan", "Norma Penghitungan Penghasilan Neto", "classify transactions Indonesia", "bank statement Indonesia tax", "SPT 1770 classification", "SPT 1771 classification", "PPh OP bookkeeping", "PPh Badan bookkeeping", "KLU coefficient", "deemed profit Indonesia", "pembukuan vs pencatatan". Covers the Pasal 28 UU KUP obligation, the pembukuan-vs-NPPN choice, KLU coefficient norms, transaction classification mapping to SPT 1770 Lampiran appendices and SPT 1771 Lampiran I, record retention, cash-vs-accrual election, and the Pasal 9 UU PPh non-deductible catalogue. Out of scope: the tax calculations themselves (those live in id-income-tax / id-corporate-tax), PPN/VAT classification (see indonesia-vat), PPh 21 payroll (see id-payroll-pph21), and final-tax PP 23 / PP 55 micro regimes are referenced but not computed here. ALWAYS read this skill before classifying transactions for an Indonesian SPT.