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Fintech & P2P Lending Accounting in Salatiga

KBLI 64992: Jasa Keuangan Lainnya yang Tidak Diklasifikasikan di Tempat Lain

Fintech lending and P2P have unique accounting characteristics: loans given must be measured with Expected Credit Loss (ECL), origination fees amortized over loan tenor, and reporting to OJK must be consistent with accounting standards. As a tax consultant in Salatiga (with minimum wage around Rp 2.390.000), Arunika Consulting understands your local business dynamics. We are ready to assist with tax compliance at KPP Pratama Salatiga and help fintech lending prepare financial statements compliant with SAK and OJK regulations.

Consult for Fintech & P2P Lending Accounting

Local Context for Fintech & P2P Lending Accounting in Salatiga

Local wage baseline

Rp 2.390.000

Operational-cost context for Fintech & P2P Lending Accounting businesses in Salatiga.

Tax office reference

KPP Pratama Salatiga

Compliance context is tied to the local tax administration area.

City industries

Education, Tourism, Culinary

Connects Fintech & P2P Lending Accounting with related local sectors.

Tax Risk Profile: High Risk

Intensive monitoring at KPP Salatiga

See Other Perspectives

This topic is also discussed from teknologi perspective.

Teknologi View

Tax Challenges for Fintech & P2P Lending Accounting

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ECL Loss Allowance

PSAK 71 requires forward-looking loss allowances (ECL) which are complex for loan portfolios.

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Fee Recognition

Origination fees and late payment fees must be recognized with different methods: amortization vs when incurred.

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Dual Reporting to OJK

Fintech must prepare PSAK financial statements and OJK prudential reports with different formats.

Arunika Solutions

ECL/CKPN Model

Structuring Expected Credit Loss models based on historical NPL, collectibility, and macro factors.

  • PSAK 71 compliance
  • Accurate allowances
  • Audit ready

Structured Revenue Recognition

Setup of revenue recognition for various fee types: origination, servicing, late fee, and recovery.

  • Accurate revenue
  • Matching principle
  • Investor transparency

OJK Report Integration

Mapping between financial statements and OJK prudential reporting format (LKPBU).

  • Data consistency
  • Timely reporting
  • Reduced sanction risk

Related Regulations

SAK EP

Private Entity Financial Accounting Standards

Reporting framework for unlisted fintech lending, effective 2025.

PSAK 71

Financial Instruments

Standard for recognition and measurement of loans given and loss allowances (ECL).

POJK 10/2022

Information Technology-Based Lending Services

OJK regulation governing financial reporting and prudential fintech lending.

Related Industries

Startup & SaaS Cooperative & BMT Accounting Insurance Broker Accounting

Nearby Areas for Fintech & P2P Lending Accounting

Magelang Pekalongan Purwokerto Semarang Surakarta Tegal

Frequently Asked Questions

Frequently Asked Questions

What is the difference between ECL and loan provision?

ECL (Expected Credit Loss) is the PSAK 71 term for forward-looking loss allowances. Provision is the general term for allowances.

How to record origination fees?

Origination fees cannot be recognized immediately as revenue. Must be amortized over loan tenor using effective interest rate.

Is fintech lending required to be audited?

Yes. POJK requires fintech lending to be audited by public accountants and submit audit reports to OJK.

Ready to Optimize Your Tax Compliance?

Free consultation with our tax experts in Salatiga. Specialized for Fintech & P2P Lending Accounting businesses.

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