Deskripsi pekerjaan Accounting and Tax staf GOLDEN BALI CONSULTING
# JOB DESCRIPTION
**Position: Accounting & Tax Officer / Senior Accounting & Tax Officer**
## 1. Job Summary
Responsible for managing the company’s accounting operations, financial reporting, and tax compliance in accordance with Indonesian Financial Accounting Standards (PSAK) and applicable Indonesian tax regulations. The role ensures accurate financial records, timely tax filings and payments, proper documentation, and compliance with regulatory requirements. The position also supports financial analysis, audit preparation, and continuous improvement of accounting and tax processes.
## 2. Key Responsibilities
### A. Accounting & Financial Reporting
- Manage full-cycle accounting activities, including journal entries, general ledger maintenance, and preparation of financial statements.
- Prepare monthly management reports, including Profit and Loss (P&L), Balance Sheet, Cash Flow Statement, and supporting schedules.
- Perform monthly and year-end closing procedures, ensuring the accuracy and completeness of financial records.
- Reconcile general ledger accounts, bank statements, accounts receivable, accounts payable, fixed assets, and other relevant accounts.
- Monitor operating expenses, revenue, departmental costs, and cash flow to support management decision-making.
- Manage cost accounting and inventory valuation, including FIFO methodology where applicable, particularly for hospitality, hotel, and F&B operations.
### B. Tax Compliance & Administration
- Calculate, prepare, file, and report monthly and annual tax obligations in accordance with applicable Indonesian tax regulations.
- Manage withholding taxes, including PPh 21, PPh 22, PPh 23, PPh 26, and Final Income Tax under Article 4(2), as applicable.
- Manage Value Added Tax (PPN), including tax invoice issuance and verification, input-output VAT reconciliation, and supporting documentation.
- Prepare and reconcile corporate income tax obligations, including PPh 25 instalments, PPh 29 underpayments, annual corporate tax returns (SPT Tahunan Badan), and fiscal-commercial reconciliations.
- Handle applicable regional taxes, including PBJT/PB1 for hotel and restaurant operations, and maintain relevant local tax registrations and documentation, including NPWPD where applicable.
- Process tax administration through Coretax and other applicable Indonesian tax systems.
- Ensure tax payments, filings, and supporting documents are completed accurately and within statutory deadlines.
### C. Tax Documentation & Regulatory Compliance
- Maintain complete, accurate, and well-organized tax documentation, including tax invoices, withholding tax certificates (Bukti Potong), tax payment records, and supporting documents.
- Monitor changes in Indonesian tax regulations and assess their potential impact on the company’s accounting and tax obligations.
- Prepare and coordinate responses to tax clarification requests, including SP2DK, and liaise with the relevant tax authorities when required.
- Support internal and external audits by preparing financial records, reconciliations, tax schedules, and supporting documentation.
- Ensure compliance with applicable document retention requirements and internal control procedures.
### D. Accounting Systems & Process Improvement
- Operate and maintain accounting, ERP, and tax reporting systems to ensure accurate and efficient financial data processing.
- Utilize Microsoft Excel and other relevant tools for financial analysis, reconciliations, reporting, and data processing.
- Maintain and improve the chart of accounts, accounting procedures, and financial reporting templates.
- Develop and maintain accounting and tax compliance checklists, calendars, and internal monitoring systems.
- Identify discrepancies, investigate variances, and recommend improvements to accounting and tax workflows.
- Support the implementation of standardized procedures to improve efficiency, accuracy, and compliance across company operations.
### E. Coordination & Communication
- Coordinate with internal departments, management, vendors, customers, and external consultants regarding accounting and tax matters.
- Communicate tax requirements and financial implications clearly to non-finance teams, including operations, sales, and procurement.
- Prepare professional business correspondence in Bahasa Indonesia and English, as required.
- Provide timely updates to management regarding financial performance, tax deadlines, outstanding obligations, and compliance issues.
- Maintain strict confidentiality of financial information, tax records, and other sensitive company data.
## 3. Key Performance Indicators (KPIs)
- Accuracy and timeliness of monthly and annual financial reports.
- Timely and accurate submission of tax returns and settlement of tax obligations.
- Accuracy of account reconciliations and tax-to-book reconciliations.
- Completeness and accessibility of accounting and tax documentation.
- Compliance with applicable accounting standards and tax regulations.
- Effectiveness in resolving discrepancies and responding to tax authority requests.
- Improvements in accounting efficiency, internal controls, and reporting processes.
## 4. Working Relationships
- **Reports to:** Finance Manager, Financial Controller, or Management.
- **Internal coordination:** Management, Operations, Sales, Procurement, HR, and other relevant departments.
- **External coordination:** Tax authorities, external auditors, tax consultants, vendors, customers, and other relevant parties.
