PT MARLINE ANUGRAH CEMERLANG

Telp/Fax : +62-21-82741865
WhatsApp : 08118001702
Email : admin@macconsultan.co.id
Web : www.macconsultan.co.id
Addres : St. Jenderal Ahmad Yani No. 7 (Sepanjang Jaya Gas Station Area)
Rawa Panjang, West Bekasi
 Profile
PT Marline Anugrah Cemerlang is a company base legal
entity enganged in the field of Tax and Accounting
Consultant Service. Our company have the Expertise,
Experience, Integrity and Professionalism to assist clients
for plan and control the Company's finances and taxation
in general.

The Director of this company is Mrs. Betty Marlina, SE, Ak, CA

with Certified Accountant and Tax with Registration No. 11
RNA 311 with experience in the fields and permanent
members of Ikatan Akuntan Indonesia (IAI) and also
supported by professionals in the field of Accounting, Finance
and Taxation.
Vision & Mission VISION

Becoming a Trusted, Integrity, Professionalism and

Zero Mistake Consultant Company

MISSION

• Providing information to companies in terms of

taxation and standardization of financial reporting
in a professional and consistent manner
• Increase the effectiveness of the company's
internal control system (SPI)
• Providing accounting services based on Prinsip
Akuntansi yang berlaku Umum (PABU)
• Serving the legal service and other services that
are still within the scope of taxation and
accounting
 Tax Services
Priority Problem Impact Solution

Our priority is The Regulation of Inaccurate To anticipating the

understanding your Taxation in implementation of problems, we offer
business by Indonesia are tax regulations is the proposal for
provide a range of complex and often one of the factors Bookkeeping
quality products / changes cause the causing waste so Services, Tax
services so the significant the level of Management
company can make implications for the efficiency decreas Planning, Monthly
the right decision. business world. which ultimately Tax, Annual Tax
weakens the and Tax
competitiveness of Consultation.
the company.

Priority Problem Impact Solution

 Tax Services
1 Tax Compliance

Periodic Tax Return of Income Tax (Income Tax Article 21/26,

Article 23 and Article 4 paragraph 2)
• Preparing data to make e-Billing Tax Bill for Periodic Income Tax Article
21/26, Income Tax Article 23 and Income Tax Article 4 paragraph 2.
• Making e-billing for Periodic Income Tax Article 21/26, Article 23 Income
Tax and Article 4 Income Tax Paragraph 2.
• Controlling the payment of Tax Payment Slip of Periodic Income Tax
Article 21/26, Income Tax Article 23 and Income Tax Article 4 paragraph
2.
• Making a withholding Income Tax Article 21/26, Income Tax Article 23
and Income Tax Article 4 paragraph 2
• Asking and recap the evidence of Periodic Income Tax Article 21/26,
Income Tax Article 23 and Income Tax Article 4 paragraph 2.
• Making and reporting Periodic Income Tax Returns Article 21/26, Article
23 Income Tax and Article 4 Article 2 Income Tax.
 Tax Services
Periodic Tax Return Value Added Tax (VAT)
• Make a tax invoice in e-Faktur application based on a sales invoice.
• Archiving Vat out invoices and sales invoices.
• Input the vat out invoice and other documents of vat in into e-Faktur application.
• Entering other documents that can be recognized as vat out invoice into e-Faktur.
• Making list of tax payment evidence to Vat in for Import transaction.
• Making and Reporting Tax Return of Periodic Vat in by e-Filling

Annual Tax Return

• Making the equalization of Income Tax Article 21/26, Article 23 and Article 4 paragraph 2 with
General Ledger.
• Making the equalization of VAT with General Ledger.
• Making worksheet of Annual Tax Return.
• Identify and making fiscal corrections.
• Making and Reporting Annual Tax Return by e-Filling.
 Tax Services
2 Tax Audit
Coordinate with tax auditors about the tax audit process.

Helping to prepare data requests from tax auditor related to tax audits.

Helping to clarification data on the findings of a tax audit from a tax

auditor.

Assistance when discussing tax audit results.

Responding the results of the initial audit.

Assistance during the results of final discussion tax audit

Giving suggests and solutions to the Tax Assessment Final Statement.

 Tax Services
3 Tax Review

Examining tax objects that are in financial

transactions / bookkeeping clients.

Making Worksheet of VAT equalization.

Making Worksheet of Fiscal equalization.

 Accounting Services
Priority Problem Impact Solution

Our priority is Decisions are made The mistake in To anticipating the

understanding your based on financial making or problems, we offer
business by statements. Making presenting the proposal for
provide a range of financial financial statement Accounting,
quality products / statements that are will result in Reporting and
services so the not in accordance improper decision Accounting
company can make with PSAK will making. Review.
the right decision. have a bad impact
for the company /
organization.

Priority Problem Impact Solution

Accounting Services
• Analyzing Business Transactions of Companies/ Organizations by recording flow and invoice of the transaction.
• Making Chart of Account (COA) in accordance to company needs.
• Input the transactions into journals (Special Journals, General Journals, Adjustment Journals), General Ledgers and
Work Sheet.
• Reporting Monthly Financial Statement, consist of:
• Financial Statement
• Statement of Owner Equity
• Income Statement
• Cash flow Statement
• Consulting can be via chat/email and via telephone.
Accounting Review

• Request for information regarding accounting principle, practice and method applied by the entity.
• Request for information about the procedures of the recording, classifying and summarizing transactions and gathering
information to be disclosed in the financial statement.
• Analytical procedure designed to identify relations and the things that seem unusual.
 Payroll
Priority Problem Impact Solution

Making an accurate Incorrect The amount of To anticipating the

salary calculation calculation of salary and Income problem, we offer
to make the right salary Tax article 21 paid services Salary
decision is not what should Calculation
be (Payroll)

Priority Problem Impact Solution

 Payroll
1 Recap of Employee Absence

2 Input to Payroll System

Calculate of Income Tax Article 21 for

3
Employees
Making E-Billing Income Tax Article 21 for
4
Employees

5 Making payment of income tax payable

6 Recap of Tax Receipt and Tax Payment Slip

7 Salary Payment
Internal Control System Development Services
Solution
Impact
Problem
Priority To anticipating
An ineffective the problem, we
An ineffective Internal Control offer a proposal
Making an set of Internal System will services to
effective Internal Control result in a high develop the
Control System Systems. level of fraud Company's
to minimize and Internal Control
fraud. irregularities in System.
doing work.

Priority Problem

Impact Solution
Internal Control System Development
Services
Interviewing clients for each division such as accounting division,
1
warehouse division, cashier and etc.

2 Making a description or narration from the results of the interview.

3 Making the narration into the flowchart form.

Scope of Services Provided
Making a financial statements based on Pernyataan
Standar Akuntansi Keuangan (PSAK)

Arranging "Tax Management Planning" to improve tax

efficiency and minimize tax penalties

Preparing and Reporting the Annual Tax Return of VAT, Periodic Tax Return
of Income Tax (Income Tax Article 21/26, Income Tax Article 23/26, Income
Tax Article 4 Paragraph 2, Income Tax Article 15, Income Tax article 19) and
Annual Tax Return of Corporate Income Tax based on applicable tax
provisions.

Providing services / consultation about tax regulation and the application of

business practice

Making a payroll system related to income tax article

21/26

Handling of closure of Business Entity (From Notary

and Taxpayer Identification Number Closing)
Scope of Services Provided
Opening of the Company (Deed, SIUP, TDP,
Taxpayer Identification Number, etc)

TP Doc (Transfer Pricing Document)

Training (preferably for company HR) for tax (Tax Learning and
Financial Report Training)

Other (Preparation of PPKP include e-Faktur)

 Approach Used
Ensure that all Carry out the
transactions are arrangement
supported by valid financial statements
documents and based on Financial
based on applicable Accounting
laws and Standards and Tax
regulations. Management
Planning (Taxation
Law).

1 2

Carry out the

arrangement of the
Periodic Tax Return of
Income Tax and VAT
(Withholding Tax) and
Annual Tax Return of
Corporate Income Tax
(Annual Tax Return)
based on applicable tax
provisions.

3
Benefits Provided
Internal

No recruitment needed for the accounting division

Minimizing fraud of making financial
and the tax division. So the budget can be saved.
statements.
.

Financial Statements, Periodic Tax Return of

VAT , Periodic Tax Return of Income Tax and As a basic for management and shareholder
Annual Tax Returns are prepared by to make decision.
experienced and competent in the tax and
accounting fields.

The financial statements that presented are

high quality, credibility and can be trusted for Open opportunity for new investors.
accuracy.
Benefits Provided
Eksternal

Partners will trust in decision making.

Financial statements can be used by third parties.

Example: Bank credit application.

The financial statements can be used as a basis for

preparing tax financial statements which can be attached to
the Annual Tax Return.
 Tax Price List
Tax Compliance

Start from Rp Rp 7.000.000/Month

Rp 4.500.000/Month
1.500.000/Month

• Gross income below • Gross income above • Gross income above

4,8 Billion 4,8 Billion 50 Billion
• Non Taxable • Taxable Entrepreneur • Taxable Entrepreneur
Entrepreneur • The number of • The number of
• The number of employee is less than employee is more than
employee is less than 50 persons 50 persons
10 persons
• The number of
transactions is not too
much
 Tax Price List
Tax Audit Tax Review

• Price based on case • Rp 20.000.000/fiscal year

(Rp 40.000.000 up to Rp 70.000.000)
 Accounting Price List

• Gross income/year 200 M up to 3 B Rp 4.000.000

Manufacture
• Gross income/year 3 B up to 6 B Rp 5.000.000
Company
• >6B Negotiation

Trading • Gross income/year 200 M up to 3 B Rp 3.500.000

Company • Gross income/year 3 B up to 6 B Rp 4.000.000
• >6B Negotiation

Service Company • Gross income/year 200 M up to 3 B Rp 3.000.000

• Gross income/year 3 B up to 6 B Rp 3.500.000
• >6B Negotiation
 Payroll Price List
Rp Rp Rp
Rp 6.000.000/month
3.000.000/month 4.000.000/month 10.000.000/month

• The number of • The number of • The number of • The number of

employee is less employee is employee is employees is more
than 10 persons between 10 up to between 26 up to than 100 persons
25 persons 50 persons
 Internal Audit System Price List

RP 15.000.000
Small Company

RP 30.000.000
Medium Company

RP 60.000.000 up to Rp 70.000.000
Big Company
 Example of Financial Statements

Nonprofit
• contoh lap. keuangan\yayasan abc.pdf
Company

• contoh lap. keuangan\perusahaan

Trading Company
dagang.pdf

Service Company • contoh lap. keuangan\perusahaan jasa.pdf

 List of Client
Company Name Business Fields Services Provided Address
PT INABEN JAYA NUSANTARA (SDM) Outsourcing FS JAKARTA
BHLN SIGNETIQUE IT PTE LTE IT PYR/TAX JAKARTA
BHLN CLOUDCOMRADE PTE LTD IT PYR/TAX BEKASI
PT EASYPARCEL SOLUTION E-Commerce TAX CIKARANG
INDONESIA
PT ACTIVE DECOR (INTERIOR) Design Interior FS/TAX THAMRIN
PT DWIJAYATEK ADIGEMILANG Jasa Sewa Alat FS/TAX CAKUNG
Berat
CV PALTECH HEGUSATAMA Service & Trading FS/TAX CIKARANG
YAYASAN PERWARA Yayasan FS/TAX JAKARTA
Pendidikan
PT GRAND MILLETINDO SEJAHTERA Trading FS/TAX BEKASI
PT BHAKTI SATRIA PERSADA Outsourcing FS/TAX BAMBU APUS
 List of Client
Company Name Business Fields Services Provided Address
PT LANCAR AGUNG ABADI Trading TAX BEKASI

PT DIPATI JAYA PERSADA Property FS/TAX BEKASI

BHLN KLIK PRODUCTION IT PYR/TAX SUDIRMAN
BHLN CAROUSELL PTE LTD E-Commerce TAX CENGKARENG

PT BINTANG MULIA PRIMA ABADI Catering FS/TAX CIKARANG

PT GOLDEN ALVALER Trading FS/TAX JAKARTA

PT FUJI INDUSTRIAL SERVICES Outsourcing INCOME TAX/AT PANCORAN

CV ROMA CATERING Catering FS/TAX PINANG RANTI

PT SUMANIRAH Outsourcing FS/TAX JAKARTA

PT EXABYTES NETWORK IT FS/TAX KUNINGAN

INDONESIA
 List of Client
Company Name Business Fields Services Provided Address
PT BARAKA SARANA TAMA Logistic FS/TAX CIPAYUNG

PT AURIKA SEJAHTERA Resto FS/PYR MENTENG

PT TOP PERMAI PERKASA Logging FS/TAX BEKASI
PT GASINDO SARANA JAYA Trading Migas TAX BEKASI

PT GASINDO CIPTA JAYA Jasa TAX KRAWANG

PT DACHER INDONESIA Logistic FS/TAX BEKASI

CV CENTRAL TEKNIK ABADI Jasa Service FS/TAX BEKASI

CV HARFIAN DWI PRATAMA Trading FS/TAX DEPOK

CV LINTAS PRATAMA Trading FS/TAX DEPOK

PT CERDAS GEMILANG Trading TAX BEKASI

INTERNASIONAL
 List of Client
Company Name Business Fields Services Provided Address
PT IWATA BOLD INDONESIA Trading FS/TAX BEKASI

PT EPACS SAKTI Trading TAX JAKARTA

PT MERRY RYANA Jasa TAX JAKARTA
PERUSAHAAN LAINNYA

FS : FINANCIAL STATEMENT
AT : ANNUAL TAX
PYR : PAYROLL
 Thank
You

admin@macconsultan.co.id

08118001702 www.macconsultan.co.id

St. Jenderal Ahmad Yani No. 7 (Sepanjang Jaya Gas Station Area) Rawa +62-21-82741865
Panjang, West Bekasi