Annual SPT support is available year-round
Free Consultation
Industry Specialist in Jawa Timur

Tax Consultant
Fisheries & Aquaculture Accounting in Kabupaten Bojonegoro

KBLI 03211: Budidaya Ikan di Air Tawar

Fisheries and aquaculture businesses manage biological assets in the form of fish or shrimp requiring significant feed costs and mortality risk. The aquaculture cycle from seed to harvest requires accurate cost recording to calculate COGS per kilogram. As a tax consultant in Kabupaten Bojonegoro (with minimum wage around Rp 2.530.000), Arunika Consulting understands your local business dynamics. We are ready to assist with tax compliance at KPP Pratama Bojonegoro and help aquaculture practitioners implement simple accounting according to SAK EMKM.

Consult for Fisheries & Aquaculture Accounting

Local Context for Fisheries & Aquaculture Accounting in Kabupaten Bojonegoro

Local wage baseline

Rp 2.530.000

Operational-cost context for Fisheries & Aquaculture Accounting businesses in Kabupaten Bojonegoro.

Tax office reference

KPP Pratama Bojonegoro

Compliance context is tied to the local tax administration area.

City industries

Mining Oil & Gas, Services Supporting Oil and Gas (Construction/Catering), Industry Crafts Wood Jati

Connects Fisheries & Aquaculture Accounting with related local sectors.

Tax Risk Profile: Medium Risk

Intensive monitoring at KPP Kabupaten Bojonegoro

Tax Challenges for Fisheries & Aquaculture Accounting

!

Fish/Shrimp Biological Assets

Fish and shrimp grow and increase in value, but SAK EMKM allows historical cost valuation.

!

Mortality and Loss

Fish deaths need to be recorded as losses and reduce biological asset population.

!

Dominant Feed Costs

Feed is the largest cost component (60-70%) that must be tracked per pond/farm.

!

Population Estimation

Calculating live fish count before harvest is difficult, requiring sampling and estimation.

Arunika Solutions

Pond/Farm Card

Cost recording per pond: seed, feed, medicine, labor, and water costs for COGS per location.

  • Accurate COGS per kg
  • Profitable ponds identified
  • Measurable feed efficiency

Mortality Recording

Tracking fish deaths with cause estimation for loss calculation and management improvement.

  • Losses recorded
  • Cause analysis
  • Mortality prevention

FCR (Feed Conversion Ratio) Analysis

Calculation of feed ratio to fish growth for feed efficiency evaluation.

  • Feed efficiency
  • Costs controlled
  • Feed type decisions

Related Regulations

SAK EMKM

SME Accounting Standards

Simplified reporting framework for SME-scale fishery businesses.

PSAK 69

Agriculture

Standard for fish biological assets and harvest valuation, relevant for reference.

PSAK 14

Inventory

Recording of harvest results as inventory and COGS determination.

Related Industries

Agriculture & Agribusiness Accounting Wholesale & Distributor Bookkeeping Restaurant & F&B Bookkeeping

Nearby Areas for Fisheries & Aquaculture Accounting

Balikpapan Banjarmasin Kabupaten Banyuwangi Batam Bogor Cikarang Cirebon Gresik

Frequently Asked Questions

Frequently Asked Questions

How to record fish still being cultivated?

Fish not yet harvested are recorded as biological assets with accumulated cost value (seed + feed + other costs). When harvested, moved to inventory.

How to calculate COGS per kilogram of fish?

Total costs per pond (seed, feed, medicine, labor, water costs) divided by total kilograms of harvest yield COGS per kg.

Is fish death recorded as loss?

Yes. Mortality reduces biological asset value and is recognized as loss expense in the period of occurrence.

Ready to Optimize Your Tax Compliance?

Free consultation with our tax experts in Kabupaten Bojonegoro. Specialized for Fisheries & Aquaculture Accounting businesses.

Contact Us via WhatsApp

Quick response within 24 hours