PT PMA Villa Bookkeeping

PT PMA Villa Records: A Better Handover to Your Konsultan Pajak

A practical documentation handover system for PT PMA villa records, including evidence indexes, reconciliations, missing-document logs and questions to resolve with a licensed Indonesian Konsultan Pajak.

By Bali Accounting editorial desk · Editorial updated 2026-10-23. General information, not a claim of licensed professional review.

For a PT PMA that operates or supports a Bali villa, handing over records to a licensed Indonesian Konsultan Pajak is not simply a matter of sending a folder of receipts. The adviser needs to understand what each balance represents, which documents support it, which items are incomplete and which questions require professional tax advice.

A well-prepared handover separates three things that are often mixed together: the underlying bookkeeping records, the supporting evidence and the tax questions reserved for the Konsultan Pajak. This makes the review more orderly without presenting bookkeeping as tax advice or attempting to determine the company’s filing position.

This guide sets out a practical PT PMA villa records handover checklist for owners, directors, operators and internal administrators. The aim is to make the records easier to inspect and easier to explain. For tax interpretation, compliance decisions and official filings, work directly with a licensed Indonesian Konsultan Pajak.

What a PT PMA villa handover should contain

A handover pack should allow a reviewer to answer basic accounting questions without repeatedly searching across email, messaging applications, cloud drives and bank portals. It should show the period covered, the entity involved, the properties included and the status of the records.

At a minimum, organise the pack into the following sections:

• Entity information: the PT PMA’s legal name, relevant identification details held by the company, reporting period and primary contact.
• Property scope: the villa or villas connected with the records, including any separation between company-operated, managed or owner-related activity.
• Bank and payment accounts: account names, currencies, opening and closing balances, statements and explanations for accounts used during the period.
• Revenue records: booking statements, direct invoices, payment gateway reports, OTA payout reports and other records used to support recorded income.
• Expense records: supplier invoices, receipts, contracts, payment confirmations and explanations for recurring or unusual costs.
• Payroll and contractor records: payroll summaries, payment evidence, employee or contractor documentation held by the company and outstanding items.
• Balance sheet schedules: deposits, advances, loans, fixed assets, owner or director balances and other amounts that remain open at period end.
• Open-items log: missing documents, unreconciled transactions, duplicate entries, unclear descriptions and questions for the licensed adviser.

Do not label a transaction as deductible, exempt, taxable or compliant merely because it has been coded that way in bookkeeping software. Those are matters for the licensed Konsultan Pajak to assess.

Build an evidence index before sending files

The most useful handover document is often a simple evidence index. It acts as a map of the records rather than another accounting report. Use one line per account, revenue stream, supplier category or balance sheet schedule.

Useful columns include:

• record category;
• period covered;
• file name or folder path;
• source of the document;
• amount or balance represented;
• bookkeeping account or schedule linked to it;
• reconciliation status;
• missing evidence or explanation;
• person responsible for follow-up; and
• question reserved for the Konsultan Pajak, if applicable.

Use consistent file names. For example, a bank statement might be named PTPMA_BankName_AccountLastFour_2026-09.pdf, while a supplier file might be named PTPMA_SupplierName_InvoiceNumber_2026-09.pdf. Avoid relying on filenames such as “scan new,” “receipt final” or “September documents,” which become difficult to interpret later.

Illustrative example: an evidence index line

Illustrative only: A line could read “BCA operating account | September 2026 | statement pages 1–4 | closing balance linked to bank reconciliation | two transfers require payment descriptions.” This does not provide a tax conclusion. It tells the reviewer what has been supplied and what still needs explanation.

For broader preparation principles, see our guide to preparing Bali villa records for an Indonesian Konsultan Pajak. A PT PMA handover normally benefits from the same disciplined structure, with additional attention to entity boundaries and unresolved balances.

Reconcile the records that a reviewer will rely on

A handover is stronger when the supporting schedules agree with the bookkeeping file. Reconciliation does not mean every unexplained item has been resolved. It means differences are identified, documented and assigned for follow-up.

Bank accounts

Prepare a reconciliation for each company bank account. Include the statement ending balance, book balance, outstanding payments, deposits in transit and any other reconciling items. For old reconciling items, add a short note explaining when they first appeared and what action is planned.

OTA and payment platform balances

Villa operators should separately review booking activity, platform deductions, refunds, adjustments and payout dates. A payout amount is not always the same as the guest booking value, so retain the underlying platform report and show how it connects to the recorded revenue and fees.

Our guide to reconciling Airbnb and Booking.com villa payouts can help structure this review. The specific accounting and tax treatment of platform transactions should still be confirmed with the licensed Konsultan Pajak.

Supplier and expense balances

Match recorded expenses to invoices, receipts and payment evidence where available. Flag costs paid personally by a director, costs paid from another entity’s account and costs that relate to more than one villa. Do not silently move these items between accounts to make the records appear complete.

Payroll and contractor schedules

Agree payroll summaries to payment records and identify unpaid wages, advances, reimbursements and contractor invoices. Keep employee or contractor documentation in a controlled folder with appropriate access restrictions. The bookkeeping pack can identify what was paid and what remains unsupported; the Konsultan Pajak should advise on applicable treatment and filing requirements.

Separate company, villa and personal activity

PT PMA records become harder to review when company transactions, property-level operating costs and personal spending are mixed together. The handover should make the classification visible, even where the final treatment has not yet been determined.

For each unclear transaction, record:

• the date and amount;
• the account used;
• the person or supplier paid;
• the villa or activity connected to it;
• the documents available;
• the bookkeeping category currently used; and
• the question requiring management or adviser review.

Illustrative example: A director pays a villa repair invoice from a personal card. The bookkeeping record can show the supplier, property, amount, invoice and reimbursement or payable status used internally. It should not decide whether the amount has a particular tax treatment. That question belongs on the adviser query list.

Likewise, if one PT PMA pays a cost that appears connected with another business, preserve the transaction history and explain the known relationship. Avoid creating unsupported intercompany descriptions merely to clear a reconciliation.

Create an unresolved-items register

A clean handover does not require pretending that every record is perfect. An unresolved-items register gives the Konsultan Pajak a concise view of uncertainty and prevents missing documents from disappearing into a long email thread.

Use practical status labels such as awaiting document, awaiting management explanation, bookkeeping review needed and adviser question. Include an owner and target follow-up date for each item.

Examples of items to include are:

• a bank transfer with no clear payment description;
• an OTA adjustment that does not match the available payout report;
• a supplier invoice issued to a different name from the paying entity;
• a director advance with no agreed settlement record;
• a missing contract for a recurring management charge;
• a fixed asset purchase with incomplete supporting evidence; and
• a revenue entry recorded from a summary without the underlying booking report.

Do not use the register to make tax determinations. Its purpose is to show what is known, what is missing and what needs professional review.

Final handover checklist for a PT PMA villa

Before transmitting the pack, complete this operational checklist:

1. Confirm the legal entity and reporting period shown on every major schedule.
2. Confirm which villas, bank accounts and revenue channels are included.
3. Save source documents in a consistent folder structure.
4. Complete bank reconciliations and retain the relevant statements.
5. Reconcile OTA, payment gateway and direct booking records to the bookkeeping file.
6. Attach invoices, receipts and payment evidence for significant or unusual expenses.
7. Document director, shareholder, intercompany and personal transactions separately.
8. Agree payroll and contractor schedules to available payment evidence.
9. Prepare schedules for deposits, advances, loans, assets and other open balances.
10. Export or provide the bookkeeping reports used to prepare the pack.
11. Prepare an evidence index with file paths and coverage dates.
12. Prepare an unresolved-items register with responsible owners.
13. List questions for the licensed Indonesian Konsultan Pajak without suggesting the answers.
14. Restrict access to personal, payroll and banking information before sharing.
15. Record what was handed over, when it was sent and which items remain outstanding.

When to get bookkeeping support

If documents are spread across several people or months remain unreconciled, a bookkeeping review can organise the records before the adviser’s review. Bali Accounting can help with PT PMA bookkeeping administration, reconciliations, supporting schedules and documentation handover through our PT PMA villa bookkeeping service.

Our role is to maintain and explain the accounting records, not to replace a licensed Indonesian Konsultan Pajak. For a wider monthly process, you can also use the monthly Bali villa bookkeeping checklist to keep the next handover from becoming a last-minute reconstruction.

A practical handover is complete when the reviewer can see the records, trace important balances to evidence, identify the remaining gaps and understand which questions require tax advice. That clarity is valuable even when some documents or explanations are still being collected.

Related services and next steps

For ongoing records, explore our Bali accounting and villa bookkeeping services. For this topic, see PT PMA villa bookkeeping. Advice and project work require their own agreed scope; these articles are general information.

Speak with Client Advisory

Related guides

• Bukti Potong for Villa Owners: Monthly Records to Collect
• Management Company Tax Withholding Bali
• Long Term vs Short Term Rental Tax Bali: Records That Matter

Need help applying this process? Explore the relevant service scope, sample owner report and bookkeeping package inclusions.