Accounting & Bookkeeping ยท KBLI 61200
Mobile Operator Accounting
Mobile operators manage trillion-rupiah network assets with revenue from millions of prepaid/postpaid subscribers. Arunika Consulting helps mobile operators prepare compliant books per telecom accounting standards.
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
-
Tower Lease
Thousands of towers โ PSAK 73 ROU asset.
-
Prepaid Revenue
Millions of prepaid subscribers โ deferred revenue tracking.
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Spectrum License
IDR 2-5T for 5G โ amortized 10-15 years.
What we do
- 01
Infrastructure Lease
Portfolio approach ROU asset calculation.
- Compliant
- 02
Prepaid System
Revenue recognition with breakage estimation.
- Accurate
Related regulations
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PSAK 73
Leases
Tower, fiber, telecom infrastructure leases
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PSAK 72
Revenue
Prepaid, postpaid, bundled package revenue
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PSAK 16
Fixed Assets
BTS, spectrum license, network equipment
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
How is prepaid revenue recognized?
Purchase: Cash, Deferred Revenue. Usage: Deferred Revenue, Revenue. Expired: Deferred Revenue, Revenue (breakage 2-5% of top-up).
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
- Telecom Equipment Accounting KBLI 26210Telecom equipment bookkeeping: R&D capitalization, multi-year contracts, component inventory. Telco accounting by Arunika.
- Mobile Operator Tax KBLI 61200Mobile operator tax Indonesia: PPh 22 0.5% on credit distribution, bundled service VAT rules, BHP frequency levy. Telecom tax consulting by Arunika.
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