Automotive Manufacturing Accounting
OEM contracts, CKD inventory, and warranty provisioning
Compliance Warning
This industry is considered high risk and may receive closer attention from tax authorities. Professional tax consultation is strongly recommended.
Common Challenges
OEM Contract & TP
Automotive manufacturers in Indonesia generally operate as contract manufacturers for global principals.
CKD Inventory
CKD kits imported in complete sets — valuation includes customs, logistics, overhead.
Warranty Provisioning
3-5 year vehicle warranty obligations and potential recalls.
Our Solutions
OEM Contract Accounting
Revenue recognition per OEM contract including manufacturing fee, royalty, technical assistance.
- Accurate revenue
- TP compliance
CKD Costing
Landed cost including FOB, freight, insurance, customs, handling.
- Accurate COGS
Warranty Reserve
Historical claim rate × units sold × estimated repair cost.
- Adequate provision
Related Tax Regulations
PSAK 72
Revenue
Revenue recognition for OEM/Tier 1 contracts with global automotive principals
PSAK 14
Inventories
CKD/IKD kits, components, spare parts valuation
PSAK 57
Provisions
Warranty provision and recall liability
Need Help with Automotive Industry Accounting?
Consult your bookkeeping and tax needs with our professional team. Free initial consultation.
Free Consultation via WhatsAppAutomotive Industry Accounting Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
Frequently Asked Questions
How is OEM contract accounting handled?
Revenue is manufacturing fee per unit. CKD kits are consignment stock owned by principal. Factory records production costs as cost of service. TP documentation required.
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 by qualified accounting professionals with clear documentation and traceable transaction data.
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