KAP Razikun Tarkosunaryo
Razikun, Tarkosunaryo Public Accountant firm (KAP RTS) was founded with the objective of becoming your business partner, and assisting our clients to enhance their business performance with our assurance, accounting and business advisory services.
KAP RTS recognizes the importance of wider perspective in providing services to clients. Thus, KAP RTS has become an independent member firm of MSI Global Alliance, a leading international association of over 250 independent legal and accounting firms in more than 100 countries in Europe, the Americas, Middle East, Asia-Pacific and Africa. This is to meet the demands of our clients that are mainly multi-national companies with cross border business activities.
KAP RTS is proud to announce the expansion of our services with the opening of a new branch in Surabaya. As a trusted partner in accounting and business consulting, we are committed to providing high-quality services to businesses of all sizes in the region. Our new Surabaya branch offers a full range of services, including financial audits, tax planning, and business advisory. We look forward to serving the Surabaya business community and helping them achieve their goals.
Ketepatan waktu audit laporan keuangan merupakan bagian penting dari tata kelola perusahaan. Keterlambatan audit dapat berdampak pada pelaksanaan RUPS, pengajuan fasilitas kredit perbankan, persyaratan tender, pemenuhan kewajiban perpajakan, hingga kepercayaan investor dan reputasi perusahaan.
Selama hampir tiga dekade, dunia pelaporan keuangan Indonesia hidup di bawah naungan PSAK 201 yang diadopsi dari IAS 1 sejak 1997, sebuah standar yang memberi perusahaan kebebasan nyaris tanpa batas dalam menyusun laporan laba ruginya. Kebebasan ini pada mulanya terdengar fleksibel, namun dalam praktiknya justru menimbulkan kekacauan: tidak ada struktur wajib yang membuat laporan antarperusahaan sulit dibandingkan, istilah "laba operasi" bisa diartikan berbeda-beda oleh setiap entitas, ukuran non-GAAP seperti "adjusted EBITDA" atau "core earnings" tumbuh liar tanpa standar pengungkapan yang jelas, dan informasi penting kerap tersembunyi di balik pos generik seperti "beban lain-lain".
Tahunan PT dan Peran Strategis KAP Peraturan Menteri Hukum Nomor 49 Tahun 2025 membawa perubahan penting dalam tata kelola administrasi Perseroan Terbatas (PT). Salah satu ketentuan yang perlu menjadi perhatian perusahaan adalah kewajiban penyampaian laporan tahunan secara elektronik melalui Sistem Administrasi Badan Hukum (SABH).