{"id":18009,"date":"2026-11-05T09:21:38","date_gmt":"2026-11-05T02:21:38","guid":{"rendered":"https:\/\/investinasia.id\/blog\/?p=18009"},"modified":"2026-11-05T09:21:38","modified_gmt":"2026-11-05T02:21:38","slug":"accounting-standards-apply-to-pt-pma-companies-in-indonesia","status":"publish","type":"post","link":"https:\/\/investinasia.id\/blog\/accounting-standards-apply-to-pt-pma-companies-in-indonesia\/","title":{"rendered":"Which Accounting Standards Apply to PT PMA Companies in Indonesia?"},"content":{"rendered":"<p>A PT PMA prepares its Indonesian financial statements under the applicable pillar of Standar Akuntansi Keuangan (SAK), Indonesia&#8217;s financial accounting standards. The choice depends on the company&#8217;s public accountability, eligibility for a simplified framework, and any sector rules. Foreign ownership alone does not require full IFRS reporting.<\/p>\n<div style=\"background: #f8f9fa; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 10px 0; color: #223666;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px; line-height: 1.8;\">\n<li>Indonesia&#8217;s professional standard setter, IAI, identifies four financial reporting pillars; a PT PMA must assess which one it can use.<\/li>\n<li>PSAK means Pernyataan Standar Akuntansi Keuangan. It is a set of accounting pronouncements within SAK, not a separate foreign investor rule.<\/li>\n<li>SAK Indonesia converges with IFRS but also contains local standards. SAK Internasional adopts IFRS in full for eligible entities.<\/li>\n<li>A foreign parent&#8217;s reporting package may need adjustments without replacing the Indonesian company&#8217;s local financial statements.<\/li>\n<\/ul>\n<\/div>\n<h2>Which Indonesian Accounting Framework Should a PT PMA Use?<\/h2>\n<p>A <a href=\"https:\/\/investinasia.id\/blog\/what-is-a-pma-company\/\">PT PMA is an Indonesian company with foreign investment<\/a>. It follows Indonesian company reporting rules. Article 66 of Law No. 40 of 2007 requires the financial statements in a limited liability company&#8217;s annual report to be prepared under financial accounting standards.<\/p>\n<p>The Indonesian Institute of Accountants (IAI) sets out four SAK pillars in its financial reporting framework. The company should assess its own status, reporting purpose, and any regulator requirements before selecting one.<\/p>\n<div style=\"overflow-x: auto;\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">SAK Pillar<\/th>\n<th scope=\"col\">What IAI Says<\/th>\n<th scope=\"col\">PT PMA Decision Point<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>SAK Internasional<\/td>\n<td>Fully adopts IFRS Accounting Standards.<\/td>\n<td>Check the specific eligibility rules; foreign shareholding alone is insufficient.<\/td>\n<\/tr>\n<tr>\n<td>SAK Indonesia<\/td>\n<td>Includes IFRS-converged and local PSAK and ISAK.<\/td>\n<td>Assess public accountability and any sector requirements. An eligible private company may also choose it.<\/td>\n<\/tr>\n<tr>\n<td>SAK Indonesia untuk Entitas Privat (SAK EP)<\/td>\n<td>Designed for qualifying private entities without public accountability that issue general-purpose statements.<\/td>\n<td>Confirm eligibility; this pillar took effect on 1 January 2025.<\/td>\n<\/tr>\n<tr>\n<td>SAK Indonesia untuk EMKM<\/td>\n<td>Designed for qualifying micro, small, and medium entities.<\/td>\n<td>Do not assume a PT PMA qualifies merely because its local operation is small.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>IAI says SAK EP replaced the earlier SAK ETAP for periods beginning in 2025. A privately held PT PMA can consider SAK EP only after checking the standard&#8217;s criteria and applicable regulation. A regulated business may face additional reporting rules.<\/p>\n<div style=\"background: #d5e6e5; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 8px 0; color: #223666;\">Notes from InvestinAsia Consultants<\/p>\n<p style=\"margin: 0; color: #333;\">Write the selected SAK pillar and the reason for using it in the year-end reporting file. Keep the regulator assessment beside that decision. This gives the accountant, directors, auditor, and overseas parent one documented starting point when they review the same figures.<\/p>\n<\/div>\n<h2>What Do PSAK and SAK Mean?<\/h2>\n<p><strong>PSAK<\/strong> is short for <em>Pernyataan Standar Akuntansi Keuangan<\/em>, or Financial Accounting Standards Statements. <strong>SAK<\/strong> means <em>Standar Akuntansi Keuangan<\/em>, the broader financial accounting standards framework. IAI says SAK Indonesia comprises PSAK and ISAK, the corresponding interpretations.<\/p>\n<p>The distinction matters when someone asks whether a PT PMA must be &#8220;PSAK compliant.&#8221; That phrase does not identify the reporting pillar or the individual standard that applies to a transaction. Start with the applicable SAK pillar, then identify relevant requirements within it.<\/p>\n<h2>How Do Indonesia Accounting Standards Compare With IFRS?<\/h2>\n<p>IAI describes SAK Indonesia as IFRS-converged, with some local PSAK and ISAK. It describes SAK Internasional as a separate pillar that fully adopts IFRS Accounting Standards. SAK EP draws on IFRS for SMEs but reflects Indonesian conditions. These are different frameworks, even when their treatments overlap.<\/p>\n<p>For a PT PMA, a foreign parent&#8217;s use of IFRS does not automatically put its Indonesian subsidiary on SAK Internasional. The IFRS Foundation&#8217;s Indonesia jurisdiction profile also distinguishes Indonesia&#8217;s IFRS-converged national standards from its fully adopting international pillar.<\/p>\n<p>Rather than asserting that every ledger entry must follow two standards, identify the local SAK basis first. If the parent needs an IFRS consolidation package, document any differences and prepare a reconciliation for group reporting. The local statements and the parent package serve different reporting purposes.<\/p>\n<h2>What Financial Statements and Records Must the Company Prepare?<\/h2>\n<p>Article 66 of the Company Law lists the financial statements included in the annual report: comparative year-end balance sheet information, an income statement, cash flow statement, statement of changes in equity, and notes. Our guide to <a href=\"https:\/\/investinasia.id\/blog\/preparing-year-end-financial-statements-for-a-pt-pma-in-indonesia\/\">preparing FY2026 financial statements for a PT PMA<\/a> covers the close and supporting evidence.<\/p>\n<p>Accounting standards, bookkeeping, and audit requirements answer different questions. The Directorate General of Taxes says corporate taxpayers must keep books and include financial statements with their annual income tax return. Taxable income may require a fiscal reconciliation from accounting profit.<\/p>\n<p>An external audit depends on the triggers in Article 68 of the Company Law or another applicable requirement, not simply on foreign ownership. Our guide explains <a href=\"https:\/\/investinasia.id\/blog\/pt-pma-financial-statements-audited-in-indonesia\/\">when a PT PMA needs audited financial statements<\/a>. The audit decision should be made separately from the SAK pillar decision.<\/p>\n<p>The directors also need an annual report for shareholder consideration. Read our guide to <a href=\"https:\/\/investinasia.id\/blog\/rups-requirements-for-pt-pma-in-indonesia\/\">annual RUPS requirements for PT PMA<\/a> for the approval process.<\/p>\n<h2>How Should a Foreign-Owned Company Handle Parent Reporting?<\/h2>\n<p>Ask the parent which financial year, reporting currency, chart of accounts, accounting policies, and intercompany schedules its consolidation process requires. Compare those instructions with the PT PMA&#8217;s Indonesian statutory reporting basis before the year-end close.<\/p>\n<ol>\n<li>Confirm the local SAK pillar and the entity&#8217;s actual financial year-end.<\/li>\n<li>Map the local trial balance to the parent reporting package without overwriting the local ledger.<\/li>\n<li>List material policy, presentation, and currency differences for review by qualified accountants.<\/li>\n<li>Reconcile intercompany balances and retain evidence for related-party transactions. Our guide to <a href=\"https:\/\/investinasia.id\/blog\/indonesia-tax-transfer-pricing\/\">Indonesia&#8217;s transfer pricing rules<\/a> addresses the separate tax dimension.<\/li>\n<li>Record which version of the statements supports the local tax return, annual report, and group package.<\/li>\n<\/ol>\n<p>That last step prevents a group adjustment from silently changing figures already sent to Indonesian tax or corporate reporting teams. Our overview of <a href=\"https:\/\/investinasia.id\/blog\/pma-company-tax\/\">PT PMA tax obligations<\/a> explains where financial records feed annual tax work. The <a href=\"https:\/\/investinasia.id\/blog\/coretax-compliance-checklist-for-foreign-owned-companies\/\">Coretax compliance checklist for foreign-owned companies<\/a> covers the filing handoff.<\/p>\n<h2>Use a Framework Decision Checklist Before Closing the Books<\/h2>\n<p>Before approving the reporting plan, confirm the entity&#8217;s public accountability, industry regulator, eligibility for SAK EP or EMKM, and the needs of external statement users. Then document the chosen pillar, relevant standards, the audit assessment, and any parent reporting adjustments.<\/p>\n<p>For practical support with bookkeeping, financial statements, and tax reporting, review <a href=\"https:\/\/investinasia.id\/services\/accounting-tax\">Indonesia Accounting and Tax Reporting Services<\/a>. Define the deliverables and review responsibilities for the PT PMA&#8217;s circumstances before engaging support.<\/p>\n<div style=\"background: #223666; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Make the Reporting Basis Clear Before Year-End<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">Explore support for the PT PMA&#8217;s accounts, statements, and tax handoff.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #223666; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/investinasia.id\/services\/accounting-tax\">Explore InvestinAsia Accounting and Tax Reporting Services<\/a><\/div>\n<div style=\"height: 15px;\"><\/div>\n<div style=\"text-align: center;\"><a style=\"background: #25D366; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello%20InvestinAsia%2C%20I%20would%20like%20to%20discuss%20the%20accounting%20standards%20and%20financial%20reporting%20for%20my%20PT%20PMA.%0A%0ASource%3A%20article%20%22Which%20Accounting%20Standards%20Apply%20to%20PT%20PMA%20Companies%20in%20Indonesia%3F%22%20%28SEO%29\" target=\"_blank\" rel=\"noopener nofollow\">Discuss My PT PMA Reporting on WhatsApp<\/a><\/div>\n<\/div>\n<div style=\"overflow-x: auto;\">\n<section><strong>References<\/strong><\/p>\n<ol>\n<li>Government of Indonesia. Law No. 40 of 2007 on Limited Liability Companies, Articles 66 and 68.<br \/>\nhttps:\/\/peraturan.go.id\/files\/uu40-2007.pdf<\/li>\n<li>Indonesian Institute of Accountants. Indonesian Financial Reporting Standards Framework.<br \/>\nhttps:\/\/web.iaiglobal.or.id\/SAK-IAI\/Kerangka%20Standar%20Pelaporan%20Keuangan%C2%A0Indonesia<\/li>\n<li>Indonesian Institute of Accountants. Indonesian Financial Accounting Standards.<br \/>\nhttps:\/\/web.iaiglobal.or.id\/Berita-IAI\/detail\/standar_akuntansi_keuangan_indonesia<\/li>\n<li>Indonesian Institute of Accountants. About SAK for Private Entities.<br \/>\nhttps:\/\/web.iaiglobal.or.id\/SAK-IAI\/Tentang%20SAK%20Entitas%20Privat%20(EP)<\/li>\n<li>Indonesian Institute of Accountants. About SAK EMKM.<br \/>\nhttps:\/\/web.iaiglobal.or.id\/SAK-IAI\/Tentang%2520SAK%2520EMKM<\/li>\n<li>IFRS Foundation. Indonesia Jurisdiction Profile.<br \/>\nhttps:\/\/www.ifrs.org\/use-around-the-world\/use-of-ifrs-standards-by-jurisdiction\/view-jurisdiction\/indonesia\/<\/li>\n<li>Directorate General of Taxes. Financial Statement Obligations for Corporate Taxpayers, 2026.<br \/>\nhttps:\/\/www.pajak.go.id\/index.php\/id\/artikel\/pahami-hingga-z-kewajiban-penyusunan-laporan-keuangan-bagi-wajib-pajak-badan<\/li>\n<\/ol>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A PT PMA prepares its Indonesian financial statements under the applicable pillar of Standar Akuntansi Keuangan (SAK), Indonesia&#8217;s financial accounting standards. The choice depends on the company&#8217;s public accountability, eligibility &hellip; <\/p>\n","protected":false},"author":1,"featured_media":18010,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-18009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-legal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indonesia Accounting Standards for PT PMA: SAK vs IFRS | InvestinAsia<\/title>\n<meta name=\"description\" content=\"Learn which Indonesian accounting standards apply to a PT PMA, how PSAK and SAK differ from IFRS, and what foreign-owned companies should prepare.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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