guide to indonesian accounting, commercial, and tax terms ... · pajak indonesia 印尼稅務合規...
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Guide to Indonesian Accounting, Commercial, and Tax terms (ACT)English - Bahasa - 简体中文
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 ASEAN’s 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
前言
印尼政府当局认识到新的投资是印尼经济增长的重要力量。作为东南亚国家联盟(东盟)创始国成员,印尼致力于东盟开放贸易和投资的目标,已经采取包括建立一站式服务等措施,以促进大型投资并确保投资的持续性。从国际贸易的角度来看,印尼正在积极的参与G-20以推动国际增长和金融稳定为目标。
同时,一系列以鼓励国内外投资者与印尼建立伙伴关系为目的的计划、程序和立法也在酝酿之中。作为印尼的一大进步,目前的政府致力于通过一系列狭窄的经济优先事项并发布了几个经济政策协议或称为Paket Kebijakan Ekonomi来改革国家。基础设施项目中还包括35,000兆瓦的电力发展,以吸引投资者。然后在2018年政府工作计划(Rencana Kerja Pemerintah) 再次强调“鼓励投资和基础设施促进增长和平等”的主题。
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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 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 Indonesia.
Claudia Lauw Lie HoengCountry LeaderDeloitte Indonesia
为支持政府的工作并且快速准确的回答每一位印尼投资者的疑问,我很荣幸能同德勤印尼的专家组合作,一起为此出版“会计,商业及税务专业术语手册书” 做出努力。
此刊物以德勤前期接待来印投资者的经验为基础,结合投资者来印投资经常遇到的问题整理而成,不仅涉及“怎么做”,更涉及“为什么要这样做”。
我相信本刊物也将给每一个潜在的投资者带来宽广的视野,并将成为他们在印尼寻求机遇、拓展事业的一个重要工具。
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Contents | Daftar Isi |目录
Technical terms of accounting, commercial, and tax law
Daftar istilah teknis akuntansi, komersial, dan perpajakan
会计、商业及税务专业术语
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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
印尼财务会计准则: 资产负债表与利润表
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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
国际财务报告准则:财务状况报表与全面收入报表
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List of commonly used Indonesian tax terms
Daftar istilah yang umum digunakan dalam perpajakan Indonesia
常用印尼税务专业术语 53
Summary of Indonesian tax compliance
Ringkasan kepatuhan pajak Indonesia 印尼稅務合規概述 76
About Deloitte Tentang Kami 关于德勤 81
Contacts Kontak Kami 德勤印尼的联系方 83
Guide to Indonesian Accounting, Commercial, and Tax terms | Contents
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Section 1Technical terms of accounting, commercial, and tax lawDaftar istilah teknis akuntansi, komersial, dan perpajakan 会计、商业及税务专业术语
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
Aabolition penghapusan 废除
abroad, foreign country luar negeri, negara asing 外国
account number nomor akun 帐号
accounting department departemen akuntansi 会记部
accounting period periode akuntansi 会计期间
accounting principles Prinsip akuntansi 会计准则
accounting standard Standar akuntansi 会计准则
accounting system Sistem keuangan 财务系统
accounting, bookkeeping
Akuntansi, pembukuan 簿记、会记
accounting, reporting Sistem pelaporan keuangan
财务报告制度
accounts Pos-pos 科目
to accrue for mengakumulasikan 计提
accrual for environmental risks
Biaya rehabilitasi lingkungan
预提环境污染整治费用
accrual, provision akrual, penyediaan 准备金、备抵
accrued taxes Pajak yang masih harus dibayar
预提税款
accumulated deficit akumulasi defisit 累计亏损
accuracy ketepatan 准确性
acquisition Akuisisi 收购
acquisition cost biaya perolehan 取得成本
actuarial gain / loss Laba / rugi aktuari 精算收益/亏损
actuarial report Laporan aktuarial 精算报表
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
adaption, alignment Adapsi, penyelarasan 适应
addition (to accrual / provision)
Penambahan (akrual/penyediaan)
预提/准备增加
addition (to fixed assets) Penambahan (aset tetap)
(固定资产)增加
administration administrasi 管理
advance pembayaran dimuka 预支、预付
advertising costs / expenses
Biaya / beban iklan 广告费
advice, debate Nasihat, debat 咨询、协商
advisory council, advisory board
Dewan penasihat 企业顾问委托会、理事会
affiliated companies Perusahaan afiliasi 关联公司(企业)
agency kantor perwakilan 代办处、代理处
agency business Bisnis keagenan 托售、代销
agency fee / commission fee
Imbalan jasa / komisi 手续费
agreement persetujuan 协议
agriculture pertanian 农业
allowance for doubtful accounts, bad debt allowance
Cadangan piutang ragu-ragu
呆帐/坏帐备抵
amendment amandemen 修改
amortization (of intangible assets)
Amortisasi (aset tak berwujud)
摊销 (无形资产)
amount, sum Jumlah, total 数目、数额、款项
analysis analisa 分析
ancillary expenses, additional charges
Beban tambahan, biaya tambahan
附加费用、杂项费用
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
annual financial statements
Laporan keuangan tahunan
年度会计报表
annual report Laporan tahunan 年度会计报表
apparent terlihat 明显的
appendix, attachment, notes to financial statements, disclosures
lampiran, catatan atas laporan keuangan, pengungkapan
附件、财务报表附注、披露
application aplikasi 申请
approval, consent Pengesahan, persetujuan
认可、同意
arm’s length Kewajaran dan kelaziman usaha
公平交易
arm’s length principle Prinsip Kewajaran dan kelaziman usaha
公平交易原则
articles of association Anggaran dasar 公司章程
assessment basis Dasar penilaian 评估基础
asset aset 资产
assumption asumsi 估计、猜测、假设
audit audit 审计
audit committee Komite audit 审计委员会
audit of financial statements
Audit atas laporan keuangan
财务报表审计
audit of statutory accounts
Audit atas pembukuan menurut undang-undang (PSAK)
法定财务报表审计
audit opinion, auditor’s report
Opini auditor, laporan auditor
审计意见、审计报告
audit report Laporan audit 审计报告
auditor Auditor (pemeriksa keuangan)
审计师
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
authorities (local), civil service
otoritas setempat, pegawai negeri sipil
官方机构、行政机关
Bbad debt Piutang tak tertagih 呆帐
balance saldo sisa 余额
balance sheet Neraca keuangan 资产负债表
balance sheet date tanggal neraca 资产负债表截止日
balance sheet date, closing date
Tanggal penutupan neraca
资产负债表日
balance sheet total, total assets
Total aset 总资产
bank account Rekening bank 银行账户
bank charges Biaya administrasi bank 银行手续费
bank code number nomor kode bank 银行代号
bank interest Bunga bank 银行利息
bank levy Retribusi bank 银行税
bank loans, overdrafts Utang bank, cerukan 银行贷款,透支额
bank note Devisa tunai 银行票据
bank transfer Transfer bank 银行转帐
basic credit line Kredit dasar 贷款限额
basis of preparation Dasar persiapan 编制基础
bill of lading, consignment note
bill of lading, catatan konsinyasi
货物运单、运单、载货证券
board member Anggota dewan 董事会成员
board of directors Dewan direksi (股份公司)董事会
bond, debenture Obligasi, surat utang 公司债券 、信用债券
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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bonded warehouse gudang berikat 保税仓库
bonus Bonus 奖金、红利
book value Nilai buku 帐面价值
borrowing costs Biaya pinjaman 借款费用
branch Cabang 分公司、分行
branch, branch office Kantor cabang 分公司、分店
brand Merek 品牌
budget anggaran 预算
building bangunan 建筑物、楼宇
burden (financial) Beban (finansial) 负担 (金融)
business combination Kombinasi bisnis 企业合并
business tax Pajak usaha 营业税
business transaction Transaksi bisnis 业务
Ccalendar year Tahun kalender 公历年
Call option Opsi beli 认购期权
to cancel membatalkan 取消
capacity utilisation Kapasitas penggunaan 产能利用率
to capitalize kapitalisasi 资本化
capital contribution Modal disetor 投入资本
capital gain Laba modal 资本利得
capital increase Peningkatan modal 增资
capital market pasar modal 资本市场
capital reserve Cadangan modal 资本公积
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
capital stock Modal saham 创始资本、股份资本
capital transfer tax Pajak perpindahan modal
资本转让税
carriage, freight charge Biaya angkut 运费
cash kas 现金
cash balance Saldo kas 现金余额
cash flow Arus kas 现金流量
cash flow statement Laporan arus kas 现金流量表
cash generating unit Unit penghasil kas 现金产生单元,最小资产组合
chairman of the board Presiden direktur 董事长
check, cheque Cek 支票
claim Klaim 要求
claim, title kepemilikan 权益,所有权
code of conduct Kode etik 行为准则
comfort letter Surat keringanan 安慰函,告慰信
commercial balance sheet
Neraca komersial 商业资产平衡表
commercial banks Bank komersil 银行、信贷机构
commercial code Kitab hukum dagang 商业法典
commission komisi 佣金
commitments Komitmen 承担
commodity komoditas 商品
common stock Saham biasa 普通股
community tax Pajak komunitas 社区税
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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company officer with statutory authority
Petugas perusahaan dengan otoritas hukum
经理、代理人、全权代表
company, association Perusahaan, asosiasi 公司
company, enterprise, undertaking
perusahaan 企业、公司
comparability perjanjian 可比性
compensation kompensasi 补偿
compensation kompensasi 报酬
compensation, severance pay
kompensasi, pesangon 安抚费、赔偿费、抚恤金
competition Persaingan 竞争
compound interest Bunga berganda 复利、利滚利
compulsory Kewajiban 强制
confirmation of balance Konfimasi saldo 余额确认书
to consider mempertimbangkan 考虑,顾及
consignment stocks Saham konsinyasi 委托代销货物、寄售货物
Consistency konsistensi 一致性
consolidated financial statements
Laporan keuangan konsolidasi
集团公司合并财务报表
consolidation konsolidasi 合并
construction in progress Aset dalam penyelesaian
在建工程
consumption konsumsi 消费
contestable Dapat diperdebatkan 可争论的
contingent assets / liabilities
aset / kewajiban kontinjensi
或有资产/负债
contingent liabilities Kewajiban kontinjensi 或有债务
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
contract kontrak 契约、合同
contract, agreement Kontrak, persetujuan 合同、协议
contributed capital Setoran modal 实缴资本
contribution kontribusi 贡献、出资
control agreement, dependency agreement
perjanjian dikendalikan, perjanjian ketergantungan
管理合同、监督协议
convention, agreement perjanjian 合同、协议
cooperative kerjasama 合作
copyright Hak cipta 版权
corporate governance tata kelola perusahaan 公司治理
Corporate governance statement
Pernyataan tata kelola perusahaan
公司治理声明
corporation perusahaan 公司
corporation tax Pajak perusahaan 公司税、法人税
corporation tax law Hukum pajak perusahaan
公司税法、法人税法
to correspond Koresponden 对应
cost accounting Akuntansi biaya 成本核算
cost distribution sheet kertas biaya distribusi 企业成本核算单
cost of sales Harga pokok penjualan 销售成本
cost of sales format (for profit and loss account)
Format biaya penjualan (untuk akun laba rugi)
损益表的销售成本格式
counter offer tawaran balik 还价
credit Kredit 贷方
credit balance Saldo kredit 存款、贷方余额
credit entry Ayat kredit 贷方分录
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
creditor kreditur 债权人、债主
creditor / vendor kreditur 债权人
currency Mata uang 币种
current account Rekening giro, rekening transfer
结算帐户、转帐户头
current assets aset lancar 流动资产
customer pelanggan 客户、用户
customer list daftar pelanggan 客户名单
customers with credit balances
Pelanggan dengan saldo kredit
帐面上有贷方余额的债权人
customs duty Bea cukai 关税
customs duty office Kantor bea cukai 海关管理局
cut off batas putus 截止
DDamage Kerusakan 损害、损坏
data bank Data bank 数据库
data processing (DP) Proses data 数据处理
data, information data, informasi 数据,信息
date tanggal 日期
dealing in futures Perdagangan berjangka 期货交易
Debit debit 借方
debit balance Saldo debit 借方余额
debit entry Entri debit 借方分录[记帐]
debt capital Modal pinjaman 债务资本
debtor debitur 债务人
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
debts, borrowings Utang, pinjaman 债务
declining menurun 减少的,衰退的
deductible Dapat dikurangkan 可抵扣的
default interest Bunga keterlambatan pembayaran
滞延付款利息
deferred income Pendapatan ditangguhkan
递延收益
deferred items Pos-pos ditangguhkan 递延项目
deferred tax Pajak tangguhan 递延税项
deferred tax asset / liability
asset / liabilitas pajak tangguhan
递延所得税资产/负债
deficit defisit 赤字、亏空
deficit, shortfall deficit 定期存款
defined benefit plan Program imbalan pasti 界定福利计划
defined contribution plan
Program iuran pasti 界定供款计划
delivery pengiriman 出货
demand permintaan 需求、询价
demurrage biaya demurrage 滞期费、逾期停泊费
deposit Deposito 存款,保证金
deposits paid Deposito yang dibayarkan
已付预付保证金款
deposits received Deposito yang diterima 已收预付保证金款
depreciation (of tangible fixed assets)
Penyusutan (aset berwujud)
折旧(固定资产)
depreciation, declining balance method
Penyusutan, metode saldo menurun
折旧,递减法
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
depreciation, straight-line method
Penyusutan, metode garis lurus
折旧,直线法
deregulation deregulasi 放松管制
Derivative derivatif 衍生
devaluation devaluasi 贬值
development pengembangan 发展
deviation, variance Deviasi, varian 偏差,变动
differentiation perbedaan 分化,区别化
diminution Anjlok 贬值
directors’ fee Upah direktur 董事报酬
discontinued operatives Operasi yang dihentikan 终止经营业务
Discount potongan 付现折扣
to discount diskonto 折扣、贴现
dismantling cost Biaya pembongkaran 弃置成本
distribution (dividend) Dividen 分红
distribution company, trading company
Perusahaan distribusi, perusahaan dagang
分销公司、经销商
distribution of earnings, dividend
Pembagian laba, dividen 分红、利润分配
distribution restriction Pembatasan dividen 分红限制
dividend Dividen 股息、股利
document, paper Dokumen, arsip 文件、公文
domicile, registered office
domisili (公司)地址、所在地
donation, gift Donasi, hadiah 捐助、捐款
double entry bookkeeping
pembukuan berpasangan
复式簿记
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
double taxation agreement
Persetujuan Penghindaran Pajak Berganda
避免双重征税协定
draft draft 草案
due date tanggal jatuh tempo 到期日
duty Kewajiban 责任
economic cycle Keadaan ekonomi 经济状况
education levy Retribusi pendidikan 教育费附加
effect pengaruh 影响
eligibility check Cek kelayakan 资格检查
embedded derivatives Derivatif melekat 嵌入衍生工具
employee Karyawan 雇员
employee benefits Imbalan kerja 职工薪酬
employer Pemberi kerja 雇主
employment tenaga kerja 就业
Eend of period (date) Akhir periode 截止日期
enquiry, inquiry pertanyaan 询价、询问
entertainment expenses Beban entertain 业务招待费,交际费
entry (in register) entri 登记、记录
(book) entry (buku) pencatatan 记帐
equity method Metode ekuitas 权益法
equity, shareholders’ equity
ekuitas 所有者权益
Estimate Perkiraan 估计、估算
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
to evaluate mengevaluasi 评估
evidence bukti 取证、证据
exchange gain Keuntungan selisih kurs 汇兑收益
exchange loss Kerugian selisih kurs 汇兑损失
exchange rate Nilai tukar 汇率、外汇比价
exchange rate, stock price
Nilai tukar, harga saham 外汇比率;股票牌价
exchange risk Risiko kurs 汇率风险
exemption from pembebasan 豁免
exercisable Dapat dilaksanakan 可行使的
expected value Nilai yang diharapkan 预期值
expenditure pengeluaran 支出
Expense beban 费用
expenses, charges Beban 开支、费用
expiration, expiry kadaluwarsa 有效期限,到期日
Export ekspor 出口
export trade Perdagangan ekspor 出口业务
extension (e.g. for filing) Perpanjangan 延期、宽限
extraordinary expenses Beban luar biasa 非经常费用
extraordinary income Pendapatan luar biasa 非正常收益
extraordinary result Hasil luar biasa 非正常纯损益
Fface value, par value Nilai nominal 面额价值、票面价值
factoring Anjak piutang 代收账款
factory, plant, workshop Pabrik 工厂、工场
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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English Bahasa 中文
fair market value Nilai pasar wajar 公允市场价值
fair value Nilai wajar 公允价值
Fee Biaya, ongkos 报酬
figures, numbers Figur, angka 数字
finance lease Pembiayaan sewa guna usaha
融资租赁
financial assets Aset finansial 金融资产
financial instrument Instrumen keuangan 金融工具
financial position Keadaan keuangan 财务状况
financial result Hasil keuangan 财务业绩
financial year Tahun fiskal 会计年度
financing Pembiayaan 筹资、融资
fine, punishment Denda 惩罚
finished goods barang jadi 产成品
First-in first-out Pertama masuk pertama keluar
先进先出
first-time adoption Penerapan pertama kali 首次执行
first-time consolidation Konsolidasi pertama kali 首次合并
fiscal unity concept Konsep kesatuan fiskal 合并纳税申报制度
fixed assets aset tetap 固定资产
fixed interest-bearing Bunga tetap 定息的
footnote to the balance sheet
catatan kaki untuk neraca
资产负债表注释
foreign currency mata uang asing 外币
foreign currency translation differences
Selisih kurs karena penjabaran
外币折算差异
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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foreign exchange rate Nilai tukar 汇率
foreign exchange spot rate
Nilai spot valuta 即期汇率
foreign exchange, foreign currency
Pertukaran asing, mata uang asing
外汇、外币
foreign invested enterprise (FIE)
Penanaman Modal Asing
外商投资企业
foreigner warga negara asing 外国人
foreseeable future Perkiraan masa mendatang
可预见的未来
forward contract rate Rasio kontrak berjangka 远期外汇合约汇率
forward contracts Kontrak forward 远期合约
forward foreign exchange transaction
Transaksi forward valuta 远期外汇交易
franchise waralaba 特许权、专卖权
fraud kecurangan 舞弊
fraud, swindle Kecurangan, penggelapan
欺骗、欺诈
free-trade zone Zona perdagangan bebas
保税区,自由贸易区
freight charges Biaya angkut 运费
freight, cargo Angkutan, kargo 载运货物
Ggeneral administrative expenses
Beban umum dan administrasi
管理费用
general allowance Tunjangan umum 普通准备金
general ledger Buku besar umum 总分类帐
general manager Manajer umum 总经理
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General terms and conditions
Syarat dan ketentuan umum
一般条款
generally accepted accounting principles (GAAP)
Pernyataan Standar Akuntansi Keuangan (PSAK)
公认会计准则
going concern value, current value
Nilai kelangsungan hidup
持续经营价值
goods in transit Barang dalam perjalanan
在途货物
goods, merchandise Barang 商品
goods, products Barang, produk 产品
goodwill Goodwill 商誉
(acquired) goodwill (akuisisi) goodwill (购买的)商誉
gross profit Laba kotor 毛利
gross profit / loss Laba / rugi kotor 销售毛损益
gross salary gaji bruto 工资总额
group (of companies) kelompok (perusahaan) 集团公司
group auditor Kelompok auditor 集团审计师
guarantee garansi 担保、保证
guarantor Penjamin 担保人、担保方
guideline panduan 指导
Hhedge Lindung nilai 套汇
hedge Lindung nilai 套期保值
hedge accounting Akuntansi lindung nilai 套期会计
hidden reserve Cadangan tersembunyi 秘密储备
hire purchase Sewa beli 租购
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holding company Perusahaan induk 控股公司
hyperinflationary economies
Hiperinflasi ekonomi 恶性通货膨胀经济
Iimpairment Penurunan nilai 减值
implementation implementasi 实施,执行
Implementation penerapan 实施
Import impor 进口
improvement Kemajuan 改进
income tax pajak penghasilan 所得税
income tax law Hukum pajak penghasilan
所得税法
income tax refund Pengembalian pajak penghasilan
所得税退还
income tax return, income tax filing
Pelaporan pajak penghasilan
所得税申报
income, proceeds Pendapatan 收益、收入
industry industri 产业
inflation inflasi 通货膨胀
influence pengaruh 影响
inland, domestic Dalam negeri, domestik 国内、国内的
input tax (VAT) PPN masukan 进项增值税
insolvency pailit 无力偿还债务,破产
installment, partial payment
Angsuran, pembayaran parsial
分期款项、部分款项
instalment purchase Pembelian angsuran 分期付款采购
insurance Asuransi 保险
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intangible assets Aset tak berwujud 无形资产
interest bunga 利息
interest cap Selisih bunga 利率差
interest rate Suku bunga 利率
internal control system sistem pengawasan internal
内部控制系统
internally generated intangible assets
Aset tidak berwujud internal
内部产生的无形资产
inventories persediaan 库存
inventory persediaan 存货
inventory increase / decrease
Kenaikan / penurunan persediaan
库存增/减变化
inventory turnover ratio Rasio perputaran persediaan barang
库存周转率
inventory valuation Penilaian persediaan 存货估价
investment Investasi 投资
investment grant Hibah investasi 投资补贴
investment property Investasi properti 投资性房地产
Jjob reference Referensi kerja 职务证明
joint venture Usaha patungan 合资企业
Kknow-how know-how 诀窍
Lland (plot) tanah 土地、场地
land appreciation tax PPN tanah 土地增值税
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land, real estate Tanah, properti 地产,不动产
large-scale enterprise Perusahaan besar 大型企业
late payment fine Denda keterlambatan pembayaran
逾期罚金、滞纳罚金
lawyer, attorney pengacara, kuasa hukum
律师
lease contract kontrak sewa 租赁合同
leasehold improvements
Pengembangan oleh penyewa
租入资产改良
leave provision Provisi cuti 预提累积带薪缺勤费用
leave, holiday Cuti 休假
legal reserve Cadangan legal 法定留存、准备、公积金
legal, statutory Hukum, menurut undang-undang
法定的、法律上的、合法的
legislation legislasi 立法
letter of credit, L/C letter of credit, L/C 信用证
levy retribusi 征收
liabilities hutang, kewajiban 债务、负债
liabilities and shareholders’ equity
Kewajiban dan modal pemegang saham
负债和股东权益
license ijin 许可证
life insurance Asuransi jiwa 人寿保险
limited terbatas 有限的
limited liability company (private)
Perseroan terbatas 有限责任公司
limited liability company law
Hukum perseroan terbatas
有限责任公司法
limited partnership Persekutuan terbatas 有限合伙
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liquid funds Dana cair 流动资金
liquidation likuidasi 清算
liquidity likuiditas 偿债能力、流动资金
listed securities Sekuritas terdaftar 上市证券
loan utang 贷款
loans receivable Piutang pinjaman 应收贷款
loans to affiliated companies
pinjaman bagi perusahaan afiliasi
向关联企业贷出款项
loans, bonds Utang, obligasi 借款,债券
local currency Mata uang lokal 本地货币
long term jangka panjang 长期
loss kerugian 亏损
loss carry forward, accumulated deficit
kompensasi kerugian, akumulasi defisit
前期结转亏损,累计亏损
low value fixed assets aset tetap bernilai rendah
低值固定资产
lower of cost or market principle
Harga beli atau harga pasar yang lebih rendah
市价与成本孰低原则
lump-sum, all-inclusive price
Jumlah total, harga akhir 统包价格、总价
machinery Mesin 机器
maintenance costs Biaya perawatan 维修费
maintenance expense Biaya perawatan 维修成本
management board Dewan manajemen 企业管理层
management bonus Bonus manajemen 经理、董事红利
management report Laporan manajemen 管理报告
mandatory kewajiban 强制
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manufacturing costs, cost of production
Biaya produksi 制造成本,生产成本
Margin Laba kotor, keuntungan 毛利、利润
market share Pangsa pasar 市场份额
market volume Kapasitas pasar 市场容量
to measure mengukur 计量
measurement usage concepts for inventories (i.e., LIFO, FIFO, etc.)
Metode perhitungan nilai persediaan (mis: LIFO, FIFO, dll)
存货成本结转方法 (如先进先出、后进先出等)
medium-sized enterprise
Perusahaan menengah 中型企业
merchandise, goods for resale
Barang dagangan 商品
merger, consolidation Penggabungan, konsolidasi
合并
mid-term jangka menengah 中期
minimum wage upah minimum regional (UMR)
最低工资
minority interests Saham minoritas 少数股东权益
minority shareholders Pemegang saham minoritas
少数股东
modernisation modernisasi 现代化
monetary fine, penalty Denda, sanksi 罚金、罚款
money uang 钱
Mortgage Utang hipotik 抵押、抵押权
moving expenses Biaya relokasi 搬迁费
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Nnegotiation negosiasi 谈判
net income for the year Pendapatan bersih tahunan
年度净收入
net loss for the year Kerugian bersih tahunan
年度亏损
to net off, to present on a net basis
Disajikan secara netto 以抵销后的净额列示
net realisable value nilai bersih yang dapat direalisasi
可变现净值
net realizable value, market value
Nilai pasar 市场价值
net sales proceeds Pendapatan penjualan bersih
销售净收入
net sales, turnover Pendapatan penjualan 销售收入
net value Nilai bersih 净值
net worth tax, wealth tax Pajak kekayaan 资本净值税
network jaringan 网络
non-operating expenses (income)
Beban non-operasional (pendapatan)
营业外费用 (收入)
non-operating expenses (income)
Beban non operasional (pendapatan)
营业外支出 (收入)
non-resident taxpayer Wajib pajak luar negeri 境外纳税人
note, bill of exchange Wesel 汇票
notes payable Wesel utang 应付票据
notes receivable Wesel piutang 应收票据
number, quantity jumlah, kuantitas 数目、数量
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Mobligation to prepare consolidated financial statements
Kewajiban untuk mempersiapkan laporan keuangan konsolidasi
编制合并财务报表的义务
occupation, job pekerjaan 职业、工作
occupation, profession Pekerjaan, profesi 专业、职业
occupation, self-employed
Wirausaha 自雇职业
offer penawaran 报价、发盘;供应
office furniture and equipment
Perabotan kantor dan peralatan
办公家具及设备
office supplies keperluan kantor 办公用品
to offset mengimbangi 弥补
off-set entry (bookkeeping)
Pencatatan diluar buku 抵销分录
opening balance sheet Awal neraca 期初资产负债表
operating expense Beban operasional 营业费用
operating income Pendapatan operasional 营业收入
operating lease sewa guna usaha dengan tanpa hak opsi
经营租赁
operating profit / loss Laba / rugi operasional 营业损益
operating segment Segmen operasi 经营分部
order, assignment Pesanan, penugasan 订单;任务委托
order, reservation Order, pemesanan 订货、预订
outstanding capital contributions
Saldo modal disetor 未缴入股额、未注入股本
overdraft Cerukan 透支
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overdraft credit, open credit
kredit cerukan, kredit terbuka
帐户透支款项
overheads Biaya overhead 制造费用
overtime Lembur 加班工时
owner pemilik 所有者
ownership kepemilikan 财产、所有权
Ppaid-in capital stock, capital invested
Modal disetor, modal diinvestasikan
实收资本
paper money uang kertas 纸币
parent company Perusahaan induk 母公司
participation, investment
Partisipasi saham, investasi
参股、投资
partner Mitra 合伙人
partnership agreement Perjanjian persekutuan 合伙契约
patent Paten 专利
patent law, patent right hukum paten, hak paten 专利法;专利权
payable utang 应付款项
payment pembayaran 付款、支付
payment on account rekening pembayaran 银行户头划帐
payroll Daftar gaji 工资单
pension Dana pensiun 退休金、养老金
pension accrual Akrual dana pensiun 退休准备金
pension insurance jaminan pensiun 养老金
personnel expenses beban SDM 劳务费用
physical count (inventories)
Perhitungan fisik (persediaan)
实地盘存
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physical count (inventory)
Perhitungan fisik (persediaan)
实地盘点、实物盘存
piece-work wage Upah borongan 计件工资
plan assets Aset program 计划资产
plant and equipment Pabrik dan peralatan 厂房设备
plant, business, factory Pabrik, bisnis 工厂、企业
plausibility check Cek kelayakan 可行性检查
pledge, security Uang jaminan 押金、担保金、抵押品
possession, occupancy kepemilikan 占有、所有
potential analysis Analisa potensi 潜力分析
prediction prediksi 预测
preferred shares (stocks)
Saham preferen 优先股
premium premi 额外金额,保险费,溢价
pre-operating and start-up costs
Biaya pra-operasi 开办费
prepaid expenses and deferred charges
Beban dibayar dimuka dan biaya ditangguhkan
预付费用和递延费用
present value Nilai sekarang 现值
presentation presentasi 报告
proceeds (net) Pendapatan (bersih) 净收入
procurement pembelian 采购
profit keuntungan 利润、收益
profit and loss account, statement
Akun laba rugi 损益表
profit and loss transfer agreement
Perjanjian pengalihan laba rugi
损益转让协议
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profitability profitablitas 盈利能力,盈利率
promissory note Surat sanggup bayar 期票、本票
proof membuktikan 证明、证据
proprietor Pemilik 公司所有人
provision for expense Beban penyisihan 拨备经费开支
prudence principle prinsip kehati-hatian 谨慎性原则
public accountant, auditor
Akuntan publik, auditor (pemeriksa keuangan)
审计师、会计师
public company Perusahaan terbuka 上市公司
publication (of the financial statements)
Laporan keuangan yang dipublikasikan
会计报表的公布
purchase contract Kontrak pembelian 购买合同
purchase on credit Pembelian secara kredit 赊购
purchased goods Barang yang dibeli 购入商品
put option Opsi jual 认沽期权
qualified audit opinion, qualified auditor’s report
Pendapat wajar dengan pengecualian, laporan auditor wajar
保留意见的审计报告、保留意见
Rratio perbandingan 比率
raw materials and supplies
bahan baku dan perlengkapan
原、辅助材料
to recognize as expense Pengakuan sebagai beban
费用化
real estate properti 房地产
reasonable Wajar 合理的
rebate Potongan 折扣,返利
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rebate, allowance Rabat, potongan 削价、减价、折扣
receipt Tanda terima 收据
receivables Piutang 应收款项
reclassification, adjusting journal entry
Reklasifikasi, jurnal penyesuaian
重分类调帐、调整分录
recognition pengakuan 确认
reconciliation of balances
Rekonsiliasi saldo 余额调节
recoverable amount Angka perolehan kembali
可收回金额
reference referensi 涉及、援引
refund Pengembalian 归还、退还
refund pengembalian 退还,返还
to register, to notify mendaftarkan 报名、登记
regulation Regulasi 准则,规定
regulations, guidelines Regulasi, panduan 规定、准则
reinstatement obligation Kewajiban pengembalian lingkungan
恢复环境义务
related parties Pihak terkair 关联方
relating to other periods berkaitan dengan periode lainnya
其他期间的
rent Sewa 租金
rental contract Perjanjian sewa 租赁合同
rental income Pendapatan sewa 租赁收入
repayment Pembayaran kembali 归还 (借款)、偿还
to repeal Membatalkan, meniadakan
取消
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replacement requirement
Persyaratan pergantian 替换要求
replacement, substitute Pengganti 替代、取代
reports laporan 报告
(expert’s) report (ahli) laporan (专家) 鉴定报告
representation office Kantor perwakilan 代表处
research and development
Riset dan pengembangan
研究与开发
reserve cadangan 留存、准备、公积金
reserve, allowance, write-down
cadangan 减记,削减 (资产价值)
residence Tempat tinggal 住所、私宅
residual value Nilai residu 残值
resolution keputusan 决定、决议
Restructuring Restrukturisasi 重整、改建、改组
result from ordinary operations
Hasil dari operasional biasa
正常营业损益
to retain menahan 保留
retained earnings Laba ditahan 未分配利润、前期结转利润
retention of title Retensi kepemilikan 所有权之保留
retirement benefits Jaminan pensiun 退休金、养老金
retrospective retrospektif 追溯
return of sales Kembalinya penjualan 销售回报率
return on equity (ROE) Laba atas ekuitas, profitabilitas
净资产收益率
revaluation Penilaian kembali, revaluasi
重估
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revenue recognition Pengakuan sebagai pendapatan
收入确认
revenue reserve Cadangan pendapatan 留存利润
reversal pembalikan 转回
risk assessment Penilaian risiko 风险评估
risk discount Risiko pemotongan 风险折现
Risk management system with respect to the financial reporting process
sistem manajemen risiko yang berkaitan dengan proses pelaporan keuangan
与财务报告程序相关的风险管理
risk premium Premi risiko 风险溢价
royalty, license fee Beban royalti 专利权使用费
Ssales Penjualan 销售额
sales deductions Potongan penjualan 销售损失
sales return Retur penjualan 销售退回
savings bank Tabungan bank 储蓄银行
schedule, attachment Jadwal, lampiran 附件、附表
scope lingkup 范围
securities sekuritas 有价证券
security, guarantee jaminan 抵押,担保
segment reporting Pelaporan segmen 分部报告
segregation of duty Pemisahan tugas 职责分离
selling expenses Beban penjualan 销售费用
separate financial statements
laporan keuangan tersendiri
个别财务报表
service Layanan 服务
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settlement pelunasan 结算、交割
share based payment Pembayaran berbasis saham
股份支付
shareholder Pemegang saham 股东
equity, shareholders’ equity
ekuitas 所有者权益
stockholders’ / shareholders’ meeting
Rapat Umum Pemegang Saham
股东大会
shares in affiliated companies
Saham di perusahaan afiliasi
关联企业股权
short term jangka pendek 短期
similar land rights Hak setara atas tanah 准地产权益
small-scale enterprise Perusahaan kecil 小型企业
social insurance contributions
Kontribusi asuransi sosial
社会保险费
social security Jaminan sosial 社会保险
social insurance contributions
Kontribusi asuransi sosial
社会保险费
Software perangkat lunak 软件
solvency, validity Solvabilitas, validitas 支付能力、资信
spare parts Suku cadang 备件
special audit Audit khusus 特别审计
special expenses (deductible in assessing income tax)
Beban khusus (dapat dipotong dalam penilaian pajak penghasilan)
(在确定所得税时可抵扣的)特别费用
standard price Harga standar 标准单价
statement of bank account, bank statement
Rekening koran 银行对帐单
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statement of changes in shareholders’ equity
Laporan perubahan ekuitas pemegang saham
股东权益变动表
statement of comprehensive income (IFRS)
Laporan laba komprehensif (IFRS)
全面收入报表(国际财务报告准则)
statement of financial position (IFRS)
Laporan posisi keuangan
财务状况报表(国际财务报告准则)
statement, explanation pernyataan, penjelasan 说明,解释
statutes, articles of association
Statuta, anggaran dasar 章程
statutory reserve Giro Wajib Minimum (GWM)
法定留存、公积金
stock (share) saham 股票,股份
stock corporation law, companies act
Hukum perusahaan saham
股份公司法
stock corporation, public company
Perusahaan saham, perusahaan publik
股份公司
stock exchange Bursa efek 证券交易所
stock take Stok opname 盘点、盘存
stockholders’ / shareholders’ meeting
Rapat Umum Pemegang Saham (RUPS)
股东大会
sub-group (of companies)
Anak perusahaan 集团分公司
subject Subyek 事由
sublease Sewa 转租、转租权
subscribed capital Modal ditempatkan 认缴股本
subsidiary Anak perusahaan 子公司
subsidy Subsidi 补贴、津贴
substance over form substance over form 实质重于形式
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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supervisory board Dewan pengawas 监事会
supervisory body Badan pengawas 监督机构
supplier pemasok 供货人、供应商
suppliers with debit balances
Pemasok dengan saldo debit
帐面上有借方余额的供货商
surrender value (insurance)
nilai penyerahan (asuransi)
退保价值(保险)
sustainability Keberlanjutan 可持续性
Ttangible assets, property plant and equipment
Aset berwujud, pabrik dan peralatan
有形资产,厂房及设备
Tax Pajak 税捐、税款
tax adviser Penasihat pajak 税务顾问
tax allowance Tunjangan pajak 免税限额
tax audit Audit pajak 税务审计
tax balance sheet Neraca pajak 税务资产负债平衡表
tax bureau kantor pajak 财政局、税务局
tax collection office Kantor pemungutan pajak
税务征收处
tax declaration Deklarasi pajak 纳税申报表
tax deduction Pemotongan pajak 减税
tax demand Permintaan pajak 征税单、征税通知书
tax estimation Perkiraan pajak 税款估计
tax exemption limit, tax free amount
Angka pembebasan pajak
免税额
tax expense Beban pajak 税务费用
tax free bebas pajak 免税
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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tax liability Kewajiban pajak 纳税义务
tax loss carry forward akumulasi rugi fiskal 可抵扣税务亏损
tax prepayment Pajak prabayar 预付税款
tax privileged Insentif pajak 税收优惠
tax rate Suku pajak 税率
taxation perpajakan 课税、税金
technical equipment Peralatan teknis 技术设备
tenancy penyewaan 出租
tender lelang 投标
term jangka 期限、有限期限
third party liability insurance
Kewajiban asuransi pihak ketiga
公众(第三者责任)责任保险
third party liability, public liability
Kewajiban pihak ketiga, kewajiban publik
第三方债务,公众债务
Threshold Ambang 门槛,起征点
total cost format for profit and loss account
Format total biaya untuk laba rugi
损益表的全部成本计算法
trade accounts payable Utang dagang 应付货款
trade accounts receivable
Piutang dagang 应收帐款
trade register Pendaftaran dagang 工商登记
trading stock Saham komoditas 商品库存
training pelatihan 培训
transfer price Harga transfer 转移价格
transition Transisi 过渡
Transitory item Item bersifat sementara 暂时性科目
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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transportation Transportasi 运输
travelling expenses Beban perjalanan kerja 差旅费
treasury shares Saham treasuri 库存股
treasury stock (own shares)
Saham treasuri 库存股票
trial balance (T/B) Neraca saldo 试算平衡表
triggering event Hal pemicu 触发事件
trustee Wali 受托人
type Jenis 类型
Uunemployed penganggur 失业的
uniform kesatuan 一致
unit price Harga satuan 单价
unlawful, illegal Melanggar hukum, ilegal 非法的、违法的
unlawfulness Melawan hukum 违法
urban maintenance and construction tax
Pemeliharaan perkotaan dan pajak konstruksi
城市维护建设税
useful life (finite, indefinite)
Masa manfaat (terbatas, tak terbatas)
使用寿命 (有限的,不确定的)
user interface Antarmuka pengguna 用户界面
Vvalid, current Valid, berjalan 有效的
valuation Menilai 评估
valuation Penilaian 估值
valuation rule Aturan penilaian 审查规定
valuation unit Unit penilaian 评估单位
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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value-added tax Pajak Pertambahan Nilai (PPN)
销售税、营业税
Variation variasi 波动
voluntary Sukarela 自愿的
voucher voucher 凭证
Wwage upah 工资
wage tax Pajak upah 工资税
wage tax classification Klasifikasi pajak upah 工资税率等级
warehouse gudang 仓库、库房
warranty jaminan 担保
weighted average method
metode rata-rata tertimbang
加权平均法
wholly owned foreign enterprise (WOFE)
Perusahaan asing 外商独资企业
withholding tax (on dividends)
Pajak pemotongan (atas dividen)
代扣代缴所得税(股利的)
work in progress barang dalam proses 在产品
working capital Modal kerja 营运资本、周转资本
YYear Tahun 年
year end akhir tahun 年末
yield Suku bunga riil 实际利率
yield Hasil 收益率
Technical terms of accounting, commercial, and tax law | Section 1会计、商业及税务专业术语
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Section 2Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement Pernyataan Standar Akuntansi Keuangan (PSAK): Laporan Neraca Keuangan dan Laporan Laba Rugi印尼财务会计准则: 资产负债表与利润表
Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement | Section 2印尼财务会计准则: 资产负债表与利润表
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Balance Sheet Neraca Keuangan 资产负债表
ASSETS ASET 资产
A. Current Assets A. Aset Lancar A. 流动资产
1. Cash and cash equivalents
1. Kas dan setara kas 1. 现金及现金等价物
2. Accounts receivable 2. Piutang usaha 2. 应收账款
3. Other accounts receivable
3. Piutang lain-lain 3. 其他应收款
4. Inventories 4. Persediaan 4. 存货
5. Prepayments 5. Uang muka 5. 预付款项
6. Prepaid taxes 6. Pajak dibayar dimuka 6. 预付税
7. Prepaid expenses 7. Biaya dibayar dimuka 7. 预付费用
8. Other current assets 8. Aset lancar lainnya 8. 其他流动资产
B. Non-current Assets B. Aset Tidak Lancar B. 非流动资产
1. Available-for-sale financial assets
1. Aset keuangan tersedia untuk dijual
1. 可供出售金融资产
2. Held-to-maturity investments
2. Investasi dimiliki hingga jatuh tempo
2. 持有至到期投资
3. Long-term receivables 3. Piutang usaha jangka panjang
3. 长期应收款
4. Fixed assets 4. Aset tetap 4. 固定资产
5. Construction in progress
5. Aset dalam penyelesaian
5. 在建工程
6. Intangible assets 6. Aset tidak berwujud 6. 无形资产
7. Goodwill 7. Goodwill 7. 商誉
8. Long-term deferred expenses
8. Biaya ditangguhkan jangka panjang
8. 长期待摊费用
Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement | Section 2印尼财务会计准则: 资产负债表与利润表
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9. Deferred tax assets 9. Aset pajak tangguhan 9. 递延所得税资产
10. Other non-current assets
10. Aset tidak lancar lainnya
10. 其他非流动资产
Liabilities and equity Liabilitas dan ekuitas 负债和所有者权益
A. Current Liabilities A. Liabilitas Jangka Pendek
A. 流动负债
1. Short-term loans 1. Utang jangka pendek 1. 短期借款
2. Accounts payable 2. Utang usaha 2. 应付账款
3. Accrued expenses 3. Beban akrual 3. 预提费用
4. Advances from customers
4. Pembayaran uang muka dari pelanggan
4. 预收款项
5. Employee benefits payable
5. Imbalan kerja jangka pendek
5. 应付职工薪酬
6. Taxes payable 6. Utang pajak 6. 应交税费
7. Interest payable 7. Utang bunga 7. 应付利息
8. Dividends payable 8. Utang dividen 8. 应付股利
9. Other payables 9. Utang lain-lain 9. 应付股利
10. Other current liabilities
10. Liabilitas jangka pendek lainnya
10. 其他流动负债
B. Non-current Liabilities
B. Liabilitas Jangka Panjang
B. 非流动负债
1. Long-term loans 1. Utang bank jangka panjang
1. 长期借款
2. Long-term payables 2. Utang jangka panjang 2. 长期应付款
3. Provisions 3. Provisi 3. 预计负债
4. Deferred tax liabilities 4. Liabilitas pajak tangguhan
4. 递延所得税负债
Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement | Section 2印尼财务会计准则: 资产负债表与利润表
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5. Other non-current liabilities
5. Liabilitas jangka panjang lainnya
5. 其他非流动负债
C. Equity C. Ekuitas C. 所有者权益
1. Paid-in capital 1. Modal disetor 1. 实收资本
2. Capital reserve 2. Cadangan modal 2. 资本公积
3. Treasury shares 3. Saham treasuri 3. 库存股
4. Other comprehensive income
4. Penghasilan komprehensif lain
4. 其他全面收入
5. Retained earnings 5. Laba ditahan 5. 未分配利润
Income Statement Laporan Laba Rugi 利润表
1. Operating income 1. Pendapatan 1. 销售收入
2. Operating costs 2. Beban pokok penjualan
2. 销售成本
3. Selling expenses 3. Beban penjualan 3. 销售费用
4. General and administrative expenses
4. Beban umum dan administrasi
4. 管理费用
5. Impairment losses 5. Kerugian penurunan nilai
5. 资产减值损失
6. Investment income / losses (including: income / losses from investment in associates and jointly controlled enterprises)
6. Laba / rugi investasi (meliputi: laba / rugi investasi atas entitas asosiasi dan perusahaan dikendalikan bersama)
6. 投资收益/损失(其中:对联营企业和合营企业的投资收益/损失)
7. Operating profit / loss 7. Laba / rugi usaha 7. 营业利润/亏损
8. Non-operating income
8. Pendapatan non-operasional
8. 营业外收入
Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement | Section 2印尼财务会计准则: 资产负债表与利润表
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9. Non-operating expenses (including: losses from disposal non-current assets)
9. Beban non-operasional (meliputi: kerugian dari pelepasan aset tidak lancar
9. 营业外支出 (其中:非流动资产处置损失)
10. Profit / Loss before income tax
10. Laba / rugi sebelum pajak
10. 利润/亏损总额
11. Income tax expense 11. Beban pajak penghasilan
11. 所得税费用
12. Net profit / loss for the year
12. Laba / rugi tahun berjalan
12. 净利润/亏损
13. Other comprehensive income for the year
13. Penghasilan komprehensif lain tahun berjalan
13. 其他综合收益
14. Total comprehensive income for the year
14. Jumlah laba komprehensif tahun berjalan
14. 综合收益总额
Indonesia Accounting Standards (PSAK): Balance Sheet and Income Statement | Section 2印尼财务会计准则: 资产负债表与利润表
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Section 3International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss AccountStandar Pelaporan Keuangan Internasional (IFRS): Akun Laporan Neraca Keuangan dan Laporan Laba Rugi国际财务报告准则:财务状况报表与全面收入报表
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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Statement of Financial Position
Laporan Posisi Keuangan
财务状况报表
ASSETS ASET 资产
A. Non-current assets A. Aset tidak lancar A. 非流动资产
1. Property, plant and equipment
1. Properti, pabrik, dan peralatan
1. 物业、厂房及设备
2. Intangible assets 2. Aset tak berwujud 2. 无形资产
3. Biological assets 3. Aset biologis 3. 生物资产
4. Trade and other receivables
4. Piutang dagang dan lainnya
4. 应收账款及其他应收款
5. Investment property 5. Investasi properti 5. 投资性房地产
6. Investments in equity-accounted investees
6. Investasi perusahaan asosiasi ekuitas tercatat
6. 对按权益法核算的被投资单位的投资
7. Other investments, including derivatives
7. Investasi lain, termasuk derivatif
7. 其他投资,包括衍生品
8. Deferred tax assets 8. Aset pajak ditangguhkan
8. 递延所得税资产
9. Employee benefits 9. Imbalan kerja karyawan 9. 企业年金
B. Current assets B. Aset lancar B. 流动资产
1. Inventories 1. Persediaan 1. 存货
2. Biological assets 2. Aset biologis 2. 生物资产
3. Other investments, including derivatives
3. Investasi lain, termasuk derivatif
3. 其他投资,包括衍生品
4. Current tax assets 4. Aset pajak dibayar dimuka
4. 预付税款
5. Trade and other receivables
5. Piutang dagang dan lainnya
5. 应收账款及其他应收款
6. Prepayments 6. Bayar dimuka 6. 预付款项
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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7. Cash and cash equivalents
7. Kas dan setara kas 7. 现金及现金等价物
8. Assets classified as held for sale
8. Aset kelompok yang dimiliki untuk dijual
8. 持有待售的资产
Total assets Jumlah aset 资产总计
Equity Ekuitas 权益
1. Share capital 1. Modal saham 1. 实收资产
2. Share premium 2. Modal premi 2. 资本溢价
3. Reserves 3. Cadangan 3. 储备
4. Retained earnings 4. Laba ditahan 4. 留存收益
Total equity Total modal 权益合计
Liabilities Kewajiban 负债
A. Non-current liabilities
A. Kewajiban tidak lancar
A. 非流动负债
1. Loans and borrowings
1. Utang bank dan pinjaman
1. 银行长期借款
2. Derivatives 2. Derivatif 2. 衍生品
3. Employee benefits 3. Manfaat karyawan 3. 应付职工薪酬
4. Deferred income / revenue
4. Pendapatan ditangguhkan
4. 递延收入
5. Provisions 5. Provisi 5. 预计负债
6. Deferred tax liabilities 6. Kewajiban pajak ditangguhkan
6. 递延所得税负债
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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B. Current liabilities B. Kewajiban lancar B. 流动负债
1. Bank overdraft 1. Rekening koran 1. 银行透支
2. Current tax liabilities 2. Liabilitas pajak jangka pendek
2. 应交税费
3. Loans and borrowings
3. Utang bank dan pinjaman
3. 银行短期借款
4. Trade payables 4. Utang dagang 4. 应付账款
5. Other payables 5. Utang lainnya 5. 其他应付款
6. Deferred income / revenue
6. Pendapatan ditangguhkan
6. 递延收入
7. Provisions 7. Provisi 7. 预计负债
8. Liabilities classified as held for sale
8. Liabilitas kelompok yang dimiliki untuk dijual
8. 持有待售的负债
Total liabilities Jumlah kewajiban 负债合计
Total equity and liabilities
Jumlah modal dan kewajiban
负债和权益总计
Statement of Comprehensive Income
Laporan Laba Rugi Komprehensif
全面收入报表
1. Revenue Pendapatan 1. 销售收入
2. Cost of sales Biaya Penjualan 2. 销售成本
A. Gross profit A. Laba kotor A. 毛利
1. Other income 1. Pendapatan lain 1. 其他收入
2. Distribution expenses 2. Beban penjualan 2. 销售费用
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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3. Administrative expenses
3. Beban administrasi 3. 管理费用
4. Research and development expenses
4. Beban riset dan pengembangan
4. 研发费用
5. Other expenses 5. Beban lain 5. 其他支出
B. Results from operating activities
B. Laba operasional B. 营业利润
1. Finance income 1. Pendapatan keuangan 1. 财务收益
2. Finance costs 2. Beban keuangan 2. 财务费用
C. Net finance costs C. Laba keuangan bersih
C. 财务成本净额
1. Share of profit of equity-accounted investees (net of tax)
1. Bagian laba perusahaan asosiasi ekuitas tercatat (setelah pajak)
1. 应占按权益法核算的被投资企业利润
D. Profit before income tax
D. Laba sebelum pajak penghasilan
D. 税前利润
1. Income tax expense 1. Beban pajak pendapatan
1. 所得税费用
E. Profit from continuing operations
E. Keuntungan dari operasional berkelanjutan
E. 持续经营业务利润
F. Discontinued operation
F. Operasional yang dihentikan
F. 终止经营业务
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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1. Profit / Loss from discontinued operation (net of income tax)
1. Laba / rugi dari operasional yang dihentikan (setelah dikurangi pajak penghasilan)
1. 终止经营业务利润/亏损(扣除所得税后)
G. Profit for the year G. Keuntungan tahun ini
G. 本年利润
H. Other comprehensive income for the year, net of tax
H. Pendapatan komprehensif lain untuk tahun ini, setelah dikurangi pajak
H. 其他全面收入(扣除税项后)
I. Profit for the year I. Keuntungan tahun ini
I. 本年利润
International Financial Reporting Standards (IFRS): Balance Sheet and Profit and Loss Account | Section 3国际财务报告准则:财务状况报表与全面收入报表
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Section 4List of commonly used Indonesian tax termsDaftar istilah yang umum digunakan dalam perpajakan Indonesia常用印尼税务专业术语
List of commonly used Indonesian tax terms | Section 4常用印尼税务专业术语
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Singkatan/ Short Form/ 简称
Bahasa English 中文
BADORA Badan dan Orang Asing, KPP
Foreign Corporate & Individual (Badora) Tax Service Office
外国企业及个人税务服务厅
BAPEKSTA Badan Pelayanan Kemudahan Ekspor dan Pengolahan Data
Agency for Export Facility Services and Data Processing
代理处口设施服务和数据处理
BAPEPAM Badan Pengawasan Pasar Modal
Capital Market Supervisory Board
资本市场监事会
BAPPENAS Badan Perencanaan Pembangunan Nasional
National Development Planning Board
国家发展计划委员会
BBN Bea Balik Nama Title Transfer Tax (esp. vehicles)
产权转让税
BKP Barang Kena Pajak
Taxable good(s) 应税好
BKPM Badan Koordinasi Penanaman Modal
Capital Investment Coordinating Board
资本投资协调委员会
BM Bea Meterai Stamp Duty 印花税
BML Bea Meterai Lunas
Paid Stamp Duty 缴付的印花税
BPHTB Bea Pengalihan Hak atas Tanah & atau Bangunan
Duty on Acquisition of Rights to Land and Building
关税收购权的,以土地及建设
List of commonly used Indonesian tax terms | Section 4常用印尼税务专业术语
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Singkatan/ Short Form/ 简称
Bahasa English 中文
BPKP Badan Pengawasan Keuangan dan Pembangunan
Finance and Development Supervisory Agency
金融与发展监察委员会
BPN Badan Pertanahan Nasional
National Land Agency
国土厅
BPPCP Bukti Pembayaran Pabean, Cukai, dan Pajak
Customs, Excise, and Tax Payment Receipt
关税、消费税和完税凭证
BPSP Badan Penyelesaian Sengketa Pajak
Tax Dispute Settlement Agency
税务争端解决机构
BUPLN Badan Urusan Piutang dan Lelang Nasional
State Agency for Receivables and Auctions
国家机构的应收账款和拍卖
BUT Badan Usaha Tetap
Permanent Establishment (PE)
常设机构
- Bank Persepsi Tax Depository Bank
税务存管银行
- Berita Acara Hasil Pemeriksaan
Affidavit of Tax Audit Results
税务审计结果宣誓书
- Berita Acara Pemusnahan
Affidavit of Destruction
毁灭的宣誓书
- Buku Petunjuk Pengisian
Completion Guide
完成指南
- Daftar Informasi Hasil Pemeriksaan
Audit Result Information List
审计结果信息列表
DIPER Data Induk Perusahaan
Company’s Master Data
公司的主数据
List of commonly used Indonesian tax terms | Section 4常用印尼税务专业术语
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Singkatan/ Short Form/ 简称
Bahasa English 中文
DJBC Direktorat Jenderal Bea dan Cukai
Directorate General of Customs and Excise
海关总局
DJLK Direktorat Jenderal Lembaga Keuangan
Directorate General of Financial Institutions
金融机构总局
DJP Direktorat Jenderal Pajak
Directorate General of Taxation (DGT)
税务总局
DKHP Daftar Kesimpulan Hasil Pemeriksaan
Audit Result Summary List
审计结果汇总表
DKP Daftar Kekayaan Pribadi
Personal Wealth List
个人财富榜
DNP Daftar Nominatif Penerimaan
Nominative List of Revenues
收入的主格名单
DPIL Daerah Pabean Indonesia Lainnya
Other Indonesian Customs Area
其他印尼关区
DPP Dasar Pengenaan Pajak
Tax Base 税基
DPP Direktur Peraturan Pajak
Director of Tax Regulations
税务条例总监
EPTE Entrepot Produksi untuk Tujuan Ekspor
Entrepot Production for Export Purposes
转口贸易生产用于出口的
- Faktur Pajak Tax Invoice(s) 税务发票
- Faktur Pajak Pengganti
Tax Invoice(s) Replacement
税务发票更换
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Singkatan/ Short Form/ 简称
Bahasa English 中文
- Fiskal Luar Negeri Exit Tax or Departure Tax or Fiscal Tax
财税
IKPI Ikatan Konsultan Pajak Indonesia
Indonesian Tax Consultants Association
印尼税务顾问协会
JKP Jasa Kena Pajak Taxable Service(s)
应税服务
Kanwil Kantor Wilayah Regional office 区域办事处
KAPET Kawasan Pengembangan Ekonomi Terpadu
Integrated Economic Development Zone
综合经济开发区
KARIKPA Kantor Pemeriksaan dan Penyidikan Pajak
Tax Audit and Investigation Office
税务审计和调查办公室
Kasi Kepala Seksi Section Head(s) 科长
Kasubdit Kepala sub-direktorat
Sub-directorate Head(s)
分局负责人
Kasubsi Kepala sub-seksi Sub-section Head(s)
KB Kawasan Berikat Bonded Zone(s) 保税区
KBH Kontrak Bagi Hasil
Production Sharing Contract (PSC)
产品分成合同
KepMen Keputusan Menteri
Ministerial Decree(s)
部长令
KepMenKeu Keputusan Menteri Keuangan
Minister of Finance Decree
财务部法令
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Singkatan/ Short Form/ 简称
Bahasa English 中文
- Keputusan Direktorat Jenderal Pajak
Directorate General of Taxation Decree
税务总局法令
Kikpan Kepala Bidang Pemeriksaan dan Penyidikan (Pajak)
Section Head of the Tax Audit and Investigation Office
税务审计和调查办公室科长
KINSPBC Kantor Inspeksi Direktorat Jenderal Bea dan Cukai
Directorate General of Customs and Excise Inspection Office
海关和消费税检查总局
KITE Kemudahan Impor Tujuan Ekspor
Import Facility for Export Purpose
以出口为目的的进口设备
KK Kontrak Karya Contract of Work (CoW)
承揽合同
KLU Klasifikasi Lapangan Usaha
Business Field Classification
业务领域分类
KP Kuasa Pertambangan
Delegated Mining Rights
矿业权委托
KPBC Kantor Pelayanan Bea dan Cukai
Customs and Excise Service Offices
海关和制定消费服务办事处
KPBJ Kontrak Pengadaan Barang dan Jasa
Contract for the Procurement of Goods and Services
物和服务采购合同
KPKER Kantor Pelayanan Kemudahan Ekspor Regional
Regional Export Facility Service Office
区域出口设施服务处
KPMB Kantor Pelayanan Pajak Perusahaan Masuk Bursa
Publicly Listed Companies Tax Office
上市公司税务局
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Singkatan/ Short Form/ 简称
Bahasa English 中文
KPP Kantor Pelayanan Pajak
Tax Service Office(s)
税务服务局
KPPN Kantor Pelayanan Perbendaharaan Negara
State Treasury Service Office
国库服务办公室
KUP Kantor Umum Pajak
Public Tax Office 税务局
KWBC Kantor Wilayah Bea dan Cukai
Customs and Excise Regional Office
海关和制定消费地区办事处
- Ketua Majelis (BPSP)
Presiding Judge (Tax Dispute Settlement Agency)
审判长(税务争议解决机构)
LHP Laporan Hasil Pemeriksaan
Report of Audit Result
审计结果报告
LPBC Laporan Pemeriksaan Bea dan Cukai
Customs and Excise Audit Report
海关和消费税审计报告
LPP Laporan Pemeriksaan Pajak
Tax Audit Report 税务审计报告
DPIL Daerah Pabean Indonesia Lainnya
Other Indonesian Customs Area
其他印尼关区
DPP Dasar Pengenaan Pajak
Tax Base 税基
DPP Direktur Peraturan Pajak
Director of Tax Regulations
税务条例总监
EPTE Entrepot Produksi untuk Tujuan Ekspor
Entrepot Production for Export Purposes
转口贸易生产用于出口的
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Singkatan/ Short Form/ 简称
Bahasa English 中文
- Faktur Pajak Tax Invoice(s) 税务发票
- Faktur Pajak Pengganti
Tax Invoice(s) Replacement
税务发票更换
- Fiskal Luar Negeri Exit Tax or Departure Tax or Fiscal Tax
财税
IKPI Ikatan Konsultan Pajak Indonesia
Indonesian Tax Consultants Association
印尼税务顾问协会
JKP Jasa Kena Pajak Taxable Service(s)
应税服务
Kanwil Kantor Wilayah Regional office 区域办事处
KAPET Kawasan Pengembangan Ekonomi Terpadu
Integrated Economic Development Zone
综合经济开发区
KARIKPA Kantor Pemeriksaan dan Penyidikan Pajak
Tax Audit and Investigation Office
税务审计和调查办公室
Kasi Kepala Seksi Section Head(s) 科长
Kasubdit Kepala sub-direktorat
Sub-directorate Head(s)
分局负责人
Kasubsi Kepala sub-seksi Sub-section Head(s)
KB Kawasan Berikat Bonded Zone(s) 保税区
KBH Kontrak Bagi Hasil
Production Sharing Contract (PSC)
产品分成合同
KepMen Keputusan Menteri
Ministerial Decree(s)
部长令
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Singkatan/ Short Form/ 简称
Bahasa English 中文
KepMenKeu Keputusan Menteri Keuangan
Minister of Finance Decree
财务部法令
- Keputusan Direktorat Jenderal Pajak
Directorate General of Taxation Decree
税务总局法令
Kikpan Kepala Bidang Pemeriksaan dan Penyidikan (Pajak)
Section Head of the Tax Audit and Investigation Office
税务审计和调查办公室科长
KINSPBC Kantor Inspeksi Direktorat Jenderal Bea dan Cukai
Directorate General of Customs and Excise Inspection Office
海关和消费税检查总局
KITE Kemudahan Impor Tujuan Ekspor
Import Facility for Export Purpose
以出口为目的的进口设备
KK Kontrak Karya Contract of Work (CoW)
承揽合同
KLU Klasifikasi Lapangan Usaha
Business Field Classification
业务领域分类
KP Kuasa Pertambangan
Delegated Mining Rights
矿业权委托
KPBC Kantor Pelayanan Bea dan Cukai
Customs and Excise Service Offices
海关和制定消费服务办事处
KPBJ Kontrak Pengadaan Barang dan Jasa
Contract for the Procurement of Goods and Services
物和服务采购合同
KPKER Kantor Pelayanan Kemudahan Ekspor Regional
Regional Export Facility Service Office
区域出口设施服务处
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Singkatan/ Short Form/ 简称
Bahasa English 中文
KPMB Kantor Pelayanan Pajak Perusahaan Masuk Bursa
Publicly Listed Companies Tax Office
上市公司税务局
KPP Kantor Pelayanan Pajak
Tax Service Office(s)
税务服务局
KPPN Kantor Pelayanan Perbendaharaan Negara
State Treasury Service Office
国库服务办公室
KUP Kantor Umum Pajak
Public Tax Office 税务局
KWBC Kantor Wilayah Bea dan Cukai
Customs and Excise Regional Office
海关和制定消费地区办事处
- Ketua Majelis (BPSP)
Presiding Judge (Tax Dispute Settlement Agency)
审判长(税务争议解决机构)
LHP Laporan Hasil Pemeriksaan
Report of Audit Result
审计结果报告
LPBC Laporan Pemeriksaan Bea dan Cukai
Customs and Excise Audit Report
海关和消费税审计报告
LPP Laporan Pemeriksaan Pajak
Tax Audit Report 税务审计报告
LPP Laporan Penerimaan pajak
Tax Revenue Report
税收报告
LP2 Lembar Penugasan Pemeriksaan
Audit Instruction Paper
审计论文说明
LP2P Laporan Pajak-pajak Pribadi
Personal Tax Report
个人所得税申报
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Singkatan/ Short Form/ 简称
Bahasa English 中文
LPS-E Laporan Pemeriksaan Surveyor-Ekspor
Surveyor’s Inspection Report for Export
MPP Majelis Pertimbangan Pajak (sudah dibubarkan)
Tax Supreme Court (defunct)
税务最高法院(停止)
MP3 Monitoring Pelaporan Pembayaran Pajak
Tax Payment Reporting Monitoring
NIPER Nomor Induk Perusahaan
Company Master Number
公司主号码
NJKP Nilai Jual Kena Pajak (PBB)
Taxable Sales Value (L& B tax)
应税销售额 (土地税)
NJOP Nilai Jual Objek Pajak (PBB)
Land & Building Tax Base, or Tax Object Sales Value
税收对象销售价值 (土地税)
NPP Nota Perhitungan Pajak
Tax Calculation/Computation Memo
税务计算备忘录
NPPBKC Nomor Pokok Pengusaha Barang Kena Cukai
Goods Subject to Excise Entrepreneur Registration Number
商品主体,企业家注册号码
NPPKP Nomor Pengukuhan Pengusaha Kena Pajak
VAT Entrepreneur Registration Number
增值税企业家登记号码
NPWP Nomor Pokok Wajib Pajak
Tax ID Number/Tax Registration Number
税号
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Singkatan/ Short Form/ 简称
Bahasa English 中文
PDKB Pengusaha Di Kawasan Berikat
Entrepreneurs in the Bonded Zone
保税区的企业家
PE Pedagang Eceran Retail Merchant / Retail Trader
零售商业/零售商人
PEB Pemberitahuan Ekspor Barang
Export Declaration/Notification Form
出口申报/通知书
PEBT Pemberitahuan Ekspor Barang Tertentu
Export Notification of Certain Goods
某些商品的出口通知
PET Pengusaha Eksportir Tertentu
Certain Exporter Entrepreneur
PBB Pajak Bumi & Bangunan
Land & Building Tax (L&B Tax)
土地税
PHP Pemberitahuan Hasil Pemeriksaan
Notification of Tax Audit Findings
税务审计结果的通知
PIB Pemberitahuan Impor Barang
Import Declaration/Notification Form
进口报关
PIBT Pemberitahuan Impor Barang Tertentu
Import Notification of Certain Goods
某些商品的近口通知
PIUD Pemberitahuan Impor Untuk Dipakai
Import Notification for Usage
使用进口通知
PKB Penyelenggara Kawasan Berikat
Bonded Zone Administrator(s)
保税区管理
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Singkatan/ Short Form/ 简称
Bahasa English 中文
PKP Pengusaha Kena Pajak
VAT Registered Entrepreneur/Enterprise(s) / VATable Entrepreneur/Enterprise(s)
增值税注册的企业家/企业
PKP2B Perjanjian Karya Pengusahaan Pertambangan Batubara
Contract Work on Coal Mining Exploitation
煤炭开采工作合同
PKP PE Pengusaha Kena Pajak Pedagang Eceran
Retail-Trade Taxable enterprise
零售贸易应税企业
PKP Rekanan Pengusaha Kena Pajak Rekanan
VAT Collector Counterpart(s)
增值税收藏家对口
PLK Pemeriksaan Lengkap Kantor
Comprehensive Office Tax Audit(s)
综合办公税审计
PLL Pemeriksaan Lengkap Lapangan
Comprehensive Field Tax Audit(s)
综合场域税务审计
PMA Penanaman Modal Asing
Foreign Capital Investment
外商投资
PMDN Penanaman Modal Dalam Negeri
Domestic Capital Investment
国内资本投资
PNBP Penerimaan Negara Bukan Pajak
State Non-Tax Revenue
国家非税收入
PP Pemungut Pajak VAT Collector 增值税税收
PPH Pajak Penghasilan
Income Tax 所得税
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Singkatan/ Short Form/ 简称
Bahasa English 中文
PIBT Pemberitahuan Impor Barang Tertentu
Import Notification of Certain Goods
某些商品的近口通知
PIUD Pemberitahuan Impor Untuk Dipakai
Import Notification for Usage
使用进口通知
PKB Penyelenggara Kawasan Berikat
Bonded Zone Administrator(s)
保税区管理
PKP Pengusaha Kena Pajak
VAT Registered Entrepreneur/Enterprise(s) / VATable Entrepreneur/Enterprise(s)
增值税注册的企业家/企业
PKP2B Perjanjian Karya Pengusahaan Pertambangan Batubara
Contract Work on Coal Mining Exploitation
煤炭开采工作合同
PKP PE Pengusaha Kena Pajak Pedagang Eceran
Retail-Trade Taxable enterprise
零售贸易应税企业
PKP Rekanan Pengusaha Kena Pajak Rekanan
VAT Collector Counterpart(s)
增值税收藏家对口
PLK Pemeriksaan Lengkap Kantor
Comprehensive Office Tax Audit(s)
综合办公税审计
PLL Pemeriksaan Lengkap Lapangan
Comprehensive Field Tax Audit(s)
综合场域税务审计
PMA Penanaman Modal Asing
Foreign Capital Investment
外商投资
PMDN Penanaman Modal Dalam Negeri
Domestic Capital Investment
国内资本投资
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Singkatan/ Short Form/ 简称
Bahasa English 中文
PNBP Penerimaan Negara Bukan Pajak
State Non-Tax Revenue
国家非税收入
PP Pemungut Pajak VAT Collector 增值税税收
PPH Pajak Penghasilan
Income Tax 所得税
PPKP Pencacahan dan Pembeaan Kiriman Pos
Detachment and Duty Imposition of Postal Delivery
邮政投递的脱离与责任
PPN Pajak Pertambahan Nilai
Value Added Tax (VAT)
增值税
PPnBM Pajak Penjualan atas Barang Mewah
Luxury Goods Sales Tax (LGST), or Sales Tax on Luxury Goods
奢侈品消费税
P3B Persetujuan Penghindaran Pajak Berganda
Double Taxation Avoidance (DTA) Agreement/Tax Treaty
双重避税协议
P4BM Pusat Pengelolaan Pembebasan dan Pengembalian Bea Masuk
Management Centre for Import Duty Exemption and Refund
进口免税及退款管理中心
PSK Pemeriksaan Sederhana Kantor
Simple Office Tax Audit(s)
简单的税务审计办公室
PSL Pemeriksaan Sederhana Lapangan
Simple Field Tax Audit(s)
简单的税务审计现场
PTBB Pengusaha Toko Bebas Bea
Duty-Free Shop Entrepreneur
免税店企业家
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Singkatan/ Short Form/ 简称
Bahasa English 中文
PTKP Penghasilan Tidak Kena Pajak
Non-Taxable Income
非应税收入
PTLL Pajak Tidak Langsung Lain
Other Indirect Taxes
其他间接税
- Pajak Keluaran Output VAT 销项 增值税
- Pajak Masukan Input VAT 进项 增值税
- Pajak Pembangunan
Development Tax (for District/Regency Level)
开发税收(为区/摄政级别)
- Pajak Pertambahan Nilai tidak dipungut
Non-collected VAT/ VAT not collected
非收集增值税
- Pekerjaan Bebas Self-employment / Freelance Work
自雇/自由职业
- Pembangunan Sendiri
Self-Construction 自主建造
- Pemeteraian Kemudian
Postdated Duty Stamp(s)
期票税邮票
- Permohonan Meninjau Kembali
Reconsideration Request/ Judicial Review
议申请/司法审查
- Permohonan Penundaan Pajak
Tax Deferment Request(s)
延期纳税的要求
- Pertimbangan Risalah Penyelesaian Keberatan
(Tax) Auditor’s Objection Memorandum
税)注册会计师的目标备忘录
RIB Rencana Impor Barang
Imported Goods Plan
进口计划
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Singkatan/ Short Form/ 简称
Bahasa English 中文
RPT Rencana Pemeriksaan Tahunan
Annual Audit Plan
年度审计计划
- Restitusi Pajak Tax Refund(s) 税务退还
SE Surat Edaran Circular Letter 通函
SIUI Surat Izin Usaha Industri
Industrial Business License
工业经营许可证
SIUP Surat Izin Usaha Perdagangan
Trade Business License
贸易营业执照
SKB (1) Surat Keputusan Banding
Appeal Decision Letter
申诉决定书
SKB (2) Surat Keterangan Bebas
Exemption Certificate(s)
免税证
SKD Surat Keterangan Domisili
Certificate of Domicile
户籍证
SKF Surat Keterangan Fiskal
Tax Clearance Certificate/Letter
完税证明
SKFLN Surat Keterangan Fiskal Luar Negeri
Fiscal/Exit (Departure) Tax Payment Slip
财政 / 出口税
SKK Surat Keputusan Keberatan
Objection Decision Letter
异议决定书
SKKPP Surat Keputusan Kelebihan Pembayaran Pajak
Tax Overpayment Decision Letter
SKP Surat Ketetapan Pajak
Tax Assessment Letter
纳税评估信
SKPB Surat Keputusan Pemberian Bunga
Interest Granting Decision
利益授予决定
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Singkatan/ Short Form/ 简称
Bahasa English 中文
SKPBM Surat Keputusan Pengembalian Bea Masuk
Import Duties Restitution Decision
进口关税归还决策
SKPFP Surat Keputusan Pembayaran Fasilitas Pengembalian
Restitution Facility Payment Decision
赔偿基金支付的决定
SKPIB Surat Keputusan Pemberian Imbalan Bunga
Interest Repayment Decision
利息偿还决策
SKPKB Surat Ketetapan Pajak Kurang Bayar
Tax Underpayment Assessment Letter
税务少缴评估函
SKPKBT Surat Ketetapan Pajak Kurang Bayar Tambahan
Additional Tax Underpayment Assessment Letter
税务少缴评估附加函
SKPKPP Surat Keputusan Pengembalian Kelebihan Pembayaran Pajak
Decision of Tax Overpayment Refund
多缴退税的决定
SKPLB Surat Ketetapan Pajak Lebih Bayar
Tax Overpayment Assessment Letter
多缴评估函
SKPN Surat Ketetapan Pajak Nihil
Nil Tax Assessment Letter
无纳税评估函
SKPPKP (1) Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak
Advance Tax Overpayment Refund Decree
推进费改税多收款项退法令
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Singkatan/ Short Form/ 简称
Bahasa English 中文
SKPPKP (2) Surat Keputusan Pengukuhan Pengusaha Kena Pajak
Taxable Enterprise confirmation Letter
企业应纳税所得确认函
SKT Surat Keterangan Tarif
Tax Relief Certificate
税收减免证书
SPHP Surat Pemberitahuan Hasil Pemeriksaan
Tax Audit Findings Notification Letter
税务审计结果通知书
SPK Surat Peninjauan Kembali
Request for Reconsideration Letter
申请复议书
SPKPBM Surat Pemberitahuan Kekurangan Pembayaran Bea Masuk
Import Duty Underpayment Assessment Letter
进口税少交评估信
SPM Surat Pemberitahuan Masa
Periodic/Monthly Tax Return
每月所得税申报
SPMIB Surat Perintah Membayar Imbalan Bunga
Interest Repayment Order
利息偿还单
SPMK Surat Perintah Membayar Kembali
Repayment Order
还款单
SPMKBM Surat Perintah Membayar Kembali Bea Masuk
Import Duty Repayment Order
进口关税偿还单
SPMKP Surat Perintah Membayar Kelebihan Pajak
Tax Overpayment Refund Order
多缴退款订单
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Singkatan/ Short Form/ 简称
Bahasa English 中文
SPOP Surat Pemberitahuan Obyek Pajak
Tax Object Notification Letter (L&B Tax)
税务对象通知函 (土地税)
SPP Surat perintah Pembayaran
Payment Order 付款单
SPPAS Surat Pemberitahuan Pengeluaran Alkohol Sulingan
Distilled Alcohol Export Notification Letter
蒸馏酒出口通知函
SPPB (1) Surat Perintah Penyerahan Barang
Delivery Order(s) 交付订单
SPPB (2) Surat Persetujuan Pengeluaran Barang
Approval for Export of Goods, Goods Export Approval
出口货物的批准,货物出口许可
SP2D Surat Perintah Pencairan Dana
Fund Disbursement Order
基金支付单
SPPH Surat Pernyataan Pelepasan Hak
Relinquishment of Title Declaration Letter
放弃职称申报信
SPPP/SP3 Surat Perintah Pemeriksaan Pajak
Tax Audit Order, or Tax Audit Instruction Letter
税务审核令,或税务审核指导书
SPPSS Surat Perintah Penagihan Seketika dan Sekaligus
Immediate and Total Tax Collection Order(s)
直接和总税收征管单
SPPT Surat Pemberitahuan Pajak Terhutang (PBB)
Notification of Tax Due (L&B Tax)
税收通知 (土地税)
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Singkatan/ Short Form/ 简称
Bahasa English 中文
SPS Surat Panggilan Sidang
Hearing Summons Letter
听到召唤的信
SPSA Surat Pemberitahuan Sanksi Administrasi
Administrative Sanctions Notification Letter
行政处罚通知书
SPT Surat Pemberitahuan Tahunan
Annual Tax Return
年度所得税申报
SS Surat Sita Confiscation Letter(s)
没收的信
SSB Surat Sanggup Bayar
Promissory Notes
期票
SSBC Surat Setoran Bea Cukai
Excise Payment Slip(s)
消费税单
SSBP Surat Setoran Bukan Pajak
Non-Tax Payment Slip
非纳税单
SSBPHTB Surat Setoran Bea Perolehan Hak atas Tanah dan Bangunan
Land and Building Duty Payment Slip
土地和建筑物纳税单
SSP Surat Setoran Pajak
Tax Payment Slip(s)
纳税单
SSPCP Surat Setoran Pabean, Cukai dan pajak
Customs, Excise and Tax Payment Slip
海关,消费税和纳税但
SSPNBP Surat Setoran Penerimaan Negara Bukan Pajak
Non-Tax State Revenue Payment Slip
非税国家收入支付
SSTB Surat Serah Terima Barang
Certificate of Transfer of Goods
货物转让证明书
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Singkatan/ Short Form/ 简称
Bahasa English 中文
STP Surat Tagihan Pajak
Tax Collection Letter(s)
税收征管信
STTJ Surat Tanda Terima Jaminan
Guarantee Receipt Slip
保证收据
- Secara Jabatan Ex-Officio 前任主席
- Seksi Penerimaan dan Keberatan
Collection and Objection Section
收集和反对部分
- Surat Banding Pemohon
Appellant’s Appeal Letter
上诉人的上诉函
- Surat Bantahan Pemohon
Appellant’s Response Letter
上诉人的回应信
- Surat Keberatan Objection Letter 异议函
- Surat Kuasa Proxy Letter 代理的信
- Surat Pajak Pertambahan Nilai tidak dipungut
Non-Collected VAT Certificate
不收增值税凭证
- Surat Paksa Distress Warrant 扣押令
- Surat Panggilan Summons Letter 传票信
- Surat Peringatan Reminder Letter 提醒函
- Surat Pernyataan Persetujuan
Declaration of Acceptance
承认声明
- Surat Pernyataan Persetujuan atas Hasil Pemeriksaan pajak
Declaration of Acceptance of (the) Tax Audit Findings
税务审计结果的接受声明
- Surat Tegoran Warning Letter(s) 警告信
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Singkatan/ Short Form/ 简称
Bahasa English 中文
SUB Surat Uraian Banding
Appellee’s Summation Letter
被上诉人的求和信
TBB Toko Bebas Bea Duty-Free Shop 免税店
TBPFLN Tanda Bukti Pajak Fiskal Luar Negeri
Fiscal/Exit Tax Payment Slip(s)
财政/出口退税单
UPP Unit Pemeriksaan Pajak
Tax Audit Unit 税务审计单位
UP3 Unit Pelaksana Pemeriksaan Pajak
Tax Audit Implementation Unit
税务审计实施单位
UU KUP Undang-undang Ketentuan Umum dan Tata Cara Perpajakan
General Provisions and Taxation Procedures Law / Law on General Provisions and Taxation Procedures
一般规定和税收等相关手续法律/法总则和税收等相关手续
Wapu Wajib Pungut Tax Collector(s) 征税人
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Section 5Summary of Indonesian tax complianceRingkasan kepatuhan pajak Indonesia印尼稅務合規概述
Summary of Indonesian tax compliance | Section 5印尼稅務合規概述
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No.
Tax Compliance
Tax Return
Payment Deadline
Submission Deadline
Remarks Late Payment Late Submission
Kepatuhan Pajak
Formulir Pajak
Batas waktu pembayaran
Batas waktu
pelaporan
Keterangan Denda Keterlambatan
Denda keterlambatan
pelaporan
税务合规 税务申报 缴税期限 提交截止日期
注 逾期付款 迟交
Annual Tax Compliance / 年度税务合规 / SPT Tahunan
1. Corporate Income Tax Return
SPT 1771 Before the submission deadline
End of 4th following month after the year-end (i.e. 30 April)
The Company is still required to submit the tax return even if there is no turnover/sales in that year.
Interest Penalty 2% of the tax underpayment per month
IDR 1,000,000
Surat Pemberitahuan Tahunan (“SPT”) PPh Wajib Pajak Badan
Sebelum jatuh tempo pelaporan
4 bulan setelah akhir tahun pajak (contoh 30 April)
Wajib melaporkan SPT PPh Badan walaupun tidak ada omzet penjualan pada tahun itu.
Denda bunga 2% per bulan dari kurang bayar
企业所得税纳税申报
在提交截止日期前
年终四个月后的最后日期(如4月30日)
即使在那年里沒有收入/銷售,企业仍然必须提交企业所得税纳税申报
少缴的罚息每月2%
Summary of Indonesian tax compliance | Section 5印尼稅務合規概述
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No.
Tax Compliance
Tax Return
Payment Deadline
Submission Deadline
Remarks Late Payment Late Submission
Kepatuhan Pajak
Formulir Pajak
Batas waktu pembayaran
Batas waktu
pelaporan
Keterangan Denda Keterlambatan
Denda keterlambatan
pelaporan
税务合规 税务申报 缴税期限 提交截止日期
注 逾期付款 迟交
Monthly Tax Compliance / 月度税务合规 / Kepatuhan Pajak Bulanan
2. Monthly Corporate Income Tax Installment
SSP PPh Pasal 25
15th of the following month
20th of the following month
The Company is still required to report the SSP PPh Pasal 25 even if there is no tax installment (NIL SSP).
Interest Penalty 2% of the tax underpayment per month
IDR 100,000
Surat Setoran Pajak Angsuran Bulanan
Tanggal 15 bulan berikutnya
Tanggal 20 bulan berikutnya
Wajib melaporkan SSP PPh 25 walaupun tidak ada angsuran pajak
Denda bunga 2% per bulan dari kurang bayar
月度企业所得稅分期付款
下個月的15日 下個月的20日
即使沒有稅收分期付款,企业仍然必须提交SSP PPh 第25条的申报(申报为零)。
少缴的罚息每月2%
3. Employee Withholding Tax
SPT PPh 21
10th of the following month
20th of the following month
The Company is still required to submit the tax return even if there is no employee (NIL Return).
Interest Penalty 2% of the tax underpayment per month
IDR 100,000
Pemotongan Pajak Karyawan
Tanggal 10 bulan berikutnya
Tanggal 20 bulan berikutnya
Wajib melaporkan SPT PPh 21 walaupun tidak ada karyawan
Denda bunga 2% per bulan dari kurang bayar
員工代扣稅 下個月的10日 下個月的20日
即使沒有员工,企业仍然必须提交纳税申报(申报为零)。
少缴的罚息每月2%
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No.
Tax Compliance
Tax Return
Payment Deadline
Submission Deadline
Remarks Late Payment Late Submission
Kepatuhan Pajak
Formulir Pajak
Batas waktu pembayaran
Batas waktu
pelaporan
Keterangan Denda Keterlambatan
Denda keterlambatan
pelaporan
税务合规 税务申报 缴税期限 提交截止日期
注 逾期付款 迟交
Monthly Tax Compliance / 月度税务合规 / Kepatuhan Pajak Bulanan
2. Monthly Corporate Income Tax Installment
SSP PPh Pasal 25
15th of the following month
20th of the following month
The Company is still required to report the SSP PPh Pasal 25 even if there is no tax installment (NIL SSP).
Interest Penalty 2% of the tax underpayment per month
IDR 100,000
Surat Setoran Pajak Angsuran Bulanan
Tanggal 15 bulan berikutnya
Tanggal 20 bulan berikutnya
Wajib melaporkan SSP PPh 25 walaupun tidak ada angsuran pajak
Denda bunga 2% per bulan dari kurang bayar
月度企业所得稅分期付款
下個月的15日 下個月的20日
即使沒有稅收分期付款,企业仍然必须提交SSP PPh 第25条的申报(申报为零)。
少缴的罚息每月2%
3. Employee Withholding Tax
SPT PPh 21
10th of the following month
20th of the following month
The Company is still required to submit the tax return even if there is no employee (NIL Return).
Interest Penalty 2% of the tax underpayment per month
IDR 100,000
Pemotongan Pajak Karyawan
Tanggal 10 bulan berikutnya
Tanggal 20 bulan berikutnya
Wajib melaporkan SPT PPh 21 walaupun tidak ada karyawan
Denda bunga 2% per bulan dari kurang bayar
員工代扣稅 下個月的10日 下個月的20日
即使沒有员工,企业仍然必须提交纳税申报(申报为零)。
少缴的罚息每月2%
No.
Tax Compliance
Tax Return
Payment Deadline
Submission Deadline
Remarks Late Payment Late Submission
Kepatuhan Pajak
Formulir Pajak
Batas waktu pembayaran
Batas waktu
pelaporan
Keterangan Denda Keterlambatan
Denda keterlambatan
pelaporan
税务合规 税务申报 缴税期限 提交截止日期
注 逾期付款 迟交
4. Other Withholding Taxes
SPT PPh 23/26/4(2)
10th of the following month
20th of the following month
No requirement to submit the tax return if there is no withholding tax payable in that period.
Interest Penalty 2% of the tax underpayment per month
IDR 100,000
Pemotongan Pajak Lainnya
Tanggal 10 bulan berikutnya
Tanggal 20 bulan berikutnya
Tidak diwajibkan untuk melaporkan SPT bila tidak ada pemotongan pada masa itu.
Denda bunga 2% per bulan dari kurang bayar
其他預提稅 下个月的10日 下个月的20日
如果没有在那个时期缴纳预提税,那么无要求提交纳税申报
少缴的罚息每月2%
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No.
Tax Compliance
Tax Return
Payment Deadline
Submission Deadline
Remarks Late Payment Late Submission
Kepatuhan Pajak
Formulir Pajak
Batas waktu pembayaran
Batas waktu
pelaporan
Keterangan Denda Keterlambatan
Denda keterlambatan
pelaporan
税务合规 税务申报 缴税期限 提交截止日期
注 逾期付款 迟交
5. Value Added Tax (VAT)
SPT PPN Before the submission deadline
End of the following month
Applicable only if the Company is registered as VAT-able entrepreneur (“PKP”). The Company is still required to submit the tax return even if there is no turnover/sales in that period (NIL Return).
Interest Penalty 2% of the tax underpayment per month
IDR 500,000
Pajak Pertambahan Nilai (“PPN”)
Sebelum jatuh tempo
Akhir bulan berikutnya
Hanya berlaku untuk Badan yang terdaftar sebagai Pengusaha Kena Pajak (“PKP”).
Denda bunga 2% per bulan dari kurang bayar
增值稅 在提交截止日期前
下个月的最后一日
仅适用于如果公司注册为增值税应纳税企业家(“PKP”)。即使在那年里沒有收入/銷售,企业仍然必须提交企业所得税纳税申报
少缴的罚息每月2%
6. Offshore VAT (on utilization of offshore services / intangible goods)
SSP PPN LN
15th of the following month
End of the following month
Applicable even if the Company is not registered as VAT-able entrepreneur.
Interest Penalty 2% of the tax underpayment per month
N/A
PPN Jasa Luar Negeri (atas pemanfaatan jasa luar negeri / barang tidak berwujud kena pajak)
Tanggal 15 bulan berikutnya
Akhir bulan berikutnya
Berlaku untuk semua Wajib Pajak meskipun tidak terdaftar sebagai PKP.
Denda bunga 2% per bulan dari kurang bayar
离岸增值税((对离岸服务利用率/无形商品)
下个月的15日 下个月的最后一日
适用即使公司未注册为增值税应纳税企业家。
少缴的罚息每月2%
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About Deloitte关于德勤
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德勤东南亚拥有25家办事处,超过330位合伙人及8,000位专业工作人员,凭借专业的技术和深厚的行业知识为该地区企业提供始终如一的高品质服务。
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About Deloitte关于德勤
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大中华地区服务部
刘丽鸿 印尼主席[email protected]
李宇应技术顾问电话: +62 21 5081 [email protected]
叶能福电话: +62 21 5081 9240 [email protected]
审计与咨询服务
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梁秀美电话: +62 21 5081 [email protected]
税务服务
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财务咨询服务
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企业管理咨询服务
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德勤印尼的联系方
Satrio Bing Eny & RekanDeloitte Touche SolutionsPT Deloitte Konsultan IndonesiaThe Plaza Office Tower 32nd FloorJl. M.H. Thamrin Kav 28 – 30Jakarta 10350, IndonesiaTel: +62 21 5081 8000Fax: +62 21 2992 8200, 2992 8300
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Contacts德勤印尼的联系方
Deloitte“德勤”指一个或多个德勤会计师事务所有限公司,(一家根据英国法律组成的私人的担保有限公司 (“DTTL”) 的网络成员公司)以及相关实体。DTTL和每个成员公司在法律上是独立的实体,DTTL德勤有限公司(也称为“德勤全球”)并不提供服务,请参阅www.deloitte.com/id/about DTTL及其成员公司的更详细的描述。
德勤为横跨多个行业的公共和私人客户提供审计、咨询、财务咨询、风险管理、税收及相关服务。德勤通过遍布150多个国家和地区的成员所为五分之四的财富500强企业提供服务。德勤凭借世界一流的专业服务能力,洞见和优质服务,协助客户在全球各地应对各种复杂的商业挑战。欲了解更多关于德勤超过24万专业人士如何致力于在行业内追求卓越,树立典范。请在Facebook, LinkedIn, 或 Twitter与我们联系。
关于德勤东南亚有限公司为了更好的应对东南亚区域内部来自高增长公司及企业的特定需求,为客户提供更有价值的服务,我们组建了德勤东南亚—做为德勤有限公司(一家根据英国法律组成的私人的担保有限公司)的一个成员所,包括在文莱、柬埔寨、关岛、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国和越南这11个国家运营的德勤成员所。
德勤东南亚拥有25家办事处,超过330位合伙人及8,000位专业工作人员,凭借专业的技术和深厚的行业知识为该地区企业提供始终如一的高品质服务。
所有的服务都通过各个国家具有独立法律实体的子公司和分支机构实现。
关于德勤印尼 德勤在印尼的服务由 Satrio Bing Eny & Rekan 德勤公司税收解决方案组和德勤咨询印尼有限公司提供。
本出版物仅包含一般性信息,所有德勤有限公司,其成员所或与其相关的机构均未通过本刊物提供专业意见或服务。德勤网络中的任何机构均不承担任何人员因使用本版物内容而遭受的任何损失。
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