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Logistics & Warehousing Accounting in Medan

KBLI 52101: Pergudangan dan Penyimpanan

Logistics and warehousing businesses manage revenue from various services: storage, handling, picking-packing, and delivery. Customer goods (consignment) stored in warehouses need to be recorded separately from company assets. As a tax consultant in Medan (with minimum wage around Rp 3.840.000), Arunika Consulting understands your local business dynamics. We are ready to assist with tax compliance at KPP Madya Medan and help logistics companies implement accurate accounting according to business scale (SAK EP or SAK EMKM).

Local Context for Logistics & Warehousing Accounting in Medan

Local wage baseline

Rp 3.840.000

Operational-cost context for Logistics & Warehousing Accounting businesses in Medan.

Tax office reference

KPP Madya Medan

Compliance context is tied to the local tax administration area.

City industries

Plantation Palm Oil & Rubber, Trade Wholesale & Export, Manufacturing Processing

Connects Logistics & Warehousing Accounting with related local sectors.

Tax Risk Profile: Medium Risk

Intensive monitoring at KPP Medan

Tax Challenges for Logistics & Warehousing Accounting

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Multi-Service Revenue

Storage fee, handling fee, delivery fee, and value-added services have different recognition bases.

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Consignment Inventory

Customer goods stored are not company assets but need tracking for accountability.

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Delivery and Sub-Contractor Costs

Using own fleet vs sub-contractors affects cost structure and margins.

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Volume/Weight-Based Billing

Rates based on CBM, kg, or pallet require accurate measurement and recording systems.

Arunika Solutions

Revenue Recognition per Service

Separation of storage (periodic), handling (per activity), and delivery (per shipment) revenue.

  • Clear margin per service
  • Optimal pricing
  • Profitability analysis

Consignment Goods Tracking

Off-balance sheet system for customer goods with routine reconciliation.

  • Clear accountability
  • Customer claims handled
  • Neat audit trail

Fleet vs Outsource Cost Allocation

Analysis of own fleet costs compared to sub-contractors for fleet decisions.

  • Right investment decisions
  • Cost control
  • Optimal delivery margin

Related Regulations

SAK EP

Private Entity Financial Accounting Standards

Reporting framework for medium-scale logistics companies without public accountability.

SAK EMKM

SME Accounting Standards

Alternative for small-scale expedition and warehousing with simple reporting.

PSAK 23

Revenue

Revenue recognition for handling, storage, and delivery services.

Frequently Asked Questions

Frequently Asked Questions

How to record customer goods in warehouse?

Consignment goods are not recorded as assets on the balance sheet, but tracked in off-balance sheet records (memo) for accountability and reconciliation with customers.

When is storage revenue recognized?

Storage revenue is recognized per period (daily/weekly/monthly) according to contract, using accrual basis even if payment is in advance or arrears.

How to allocate warehouse costs?

Warehouse costs (rent, utilities, equipment) are allocated to services based on space usage or volume throughput to calculate cost per pallet/CBM.

Ready to Optimize Your Tax Compliance?

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