Accounting & Bookkeeping ยท KBLI 51100
Airline Accounting
Airlines have the most complex accounting: Air Traffic Liability, aircraft leases, engine overhaul provision, fuel hedging, and frequent flyer program liability. Arunika Consulting helps airlines prepare compliant books.
Compliance Warning
This industry is considered high risk and may receive closer attention from tax authorities. Professional tax consultation is strongly recommended.
What usually goes wrong
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ATL
Tickets sold but not flown โ unearned revenue until passenger flies.
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Aircraft Lease
Majority of fleet leased โ operating vs finance classification.
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Engine Overhaul
$3-8M per engine every 5-8 years โ must be reserved.
What we do
- 01
ATL Revenue
Auto recognition at departure with breakage for expired tickets.
- Accurate revenue
- 02
Lease Classification
Operating vs finance lease per PSAK 73.
- Correct balance sheet
Related regulations
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PSAK 73
Leases
Aircraft operating/finance leases
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PSAK 72
Revenue
Air Traffic Liability โ tickets sold but not yet flown
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PSAK 16
Fixed Assets
Engine overhaul and rotable spare parts
If the tax office starts asking questions
The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.
Frequently Asked Questions
What is Air Traffic Liability?
ATL is liability from tickets paid but flights not taken. Recorded as unearned revenue. At flight check-in, reclassified to revenue. Expired tickets recognized as breakage.
How do accounting services improve operating cost efficiency?
Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.
Can financial reports be accessed in real time?
Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.
How do you ensure reports are ready for external audits or banks?
Reports are prepared with clear documentation and traceable transaction data.
Related Industries
- Air Freight Accounting KBLI 49500Air cargo bookkeeping: aircraft lease accounting, freight revenue, ground handling costing. Air freight accounting by Arunika.
- Passenger Airline Tax KBLI 51100Passenger airline tax Indonesia: ticket VAT at 11% domestic and 0% international, aircraft import duty exemption, crew tax, and aviation tax incentives guide.
Tell us about your business
Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur