Accounting & Bookkeeping ยท KBLI 58200
Software Publisher Accounting
Software publishers face modern accounting challenges: SaaS subscription revenue, development cost capitalization, multi-year contracts, and stock-based compensation. Arunika Consulting helps software companies prepare PSAK-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
-
SaaS Revenue
Subscription revenue ratably over contract period.
-
R&D Capitalization
Research (expense) vs development (capitalized).
-
Multi-Element
Bundled license + implementation + maintenance.
What we do
- 01
SaaS Accounting
Deferred revenue booking, monthly revenue release.
- Accurate MRR/ARR
- 02
Dev Costing
Research vs development separation.
- Clear capitalization
Related regulations
-
PSAK 72
Revenue
License, SaaS subscription, hybrid revenue recognition
-
PSAK 19
Intangibles
Software development cost capitalization
-
PSAK 57
Provisions
Warranty and SLA liability
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
When can software development costs be capitalized?
After technological feasibility is proven (working prototype). 6 criteria: feasibility, intent, ability, economic benefits, resources, measurable cost. Research always expense.
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
- IT Consulting Accounting KBLI 62020IT consulting bookkeeping: T&M vs fixed price, project costing, WIP billing. IT consultant accounting by Arunika.
- Software Publisher Tax KBLI 58200Software publisher tax Indonesia: royalty vs service classification at 15% vs 2% PPh 23, SaaS VAT at 11%, 300% R&D super deduction, and software export tax.
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