Implementation of the Basic Law of Accounting in Indonesian
Act No. 16 of 2000 on general provisions and tax procedures states that a person or business entity who keep books that can provide information for calculating includes taxable income, the price of the acquisition or delivery of goods and services in order to calculate the amount of tax calculated under provisions of the law taxation.
Bookkeeping must comply with the provisions as follows:
1. Intention well organized with and reflect the actual business situation
2. Held in the jurisdiction of Indonesian
3. The unit used is the rupiah or other currency that allowed by the Ministry of Finance of Indonesian
4. Using the Indonesian language or foreign language permitted by the Ministry of Finance of Indonesian
