Key Responsibilities
1. Financial Leadership & Strategy
- Oversee the entire financial operation of the PPPSRS, ensuring all financial matters are efficiently managed
- Develop and implement financial strategies, policies, and long-term plans aligned with the PPPSRS's goals.
- Lead the annual budgeting process, financial forecasting, and monitor financial performance against the budget.
- Provide financial insights and strategic recommendations to the PPPSRS management team
2. Accounting & Reporting
- Oversee all day-to-day accounting operations, ensuring proper recording of all income and expenditures.
- Manage core accounting functions such as:
- Tenant/Owner Billing: Overseeing the billing of Iuran Pengelolaan Lingkungan (IPL/service charges) and other fees to unit owners.
- Accounts Receivable (AR): Controlling tenant billing, collections, and managing outstanding receivables.
- Accounts Payable (AP): Creating payment requests, managing vendor payments, and controlling cash flow.
- Lead the monthly and annual financial closing processes and prepare accurate financial statements (Neraca, Laba/Rugi, Cash Flow).
3. Tax Compliance & Governance
- Ensure full compliance with Indonesian tax laws, particularly as they apply to PPPSRS, which is considered a corporate taxpayer with a specific tax treatment.
- Oversee the management, calculation, and reporting of all related taxes, including:
- Income Tax (PPh): Manage PPh for the PPPSRS's income, including IPL, sinking fund, and other legitimate business income. This includes handling PPh 21 (employee), PPh 23 (services), and PPh 4(2) where applicable.
- Value Added Tax (PPN): Ensure compliance for taxable activities like renting common areas for BTS towers, ATMs, advertising, or other income-generating activities.
- Act as the primary point of contact for tax authorities and manage all tax reporting, such as filing SPT and inputting data into DJP Online.
4. Audit & Internal Controls
- Act as the Person in Charge (PIC) for internal and external audits.
- Ensure robust internal controls are in place and maintained to safeguard the PPPSRS's assets and ensure financial integrity.
- Maintain accurate and well-organized financial records to ensure audit-readiness.
5. Cash Flow & Treasury Management
- Plan and manage cash flow, ensuring sufficient liquidity to meet operational needs and future capital projects.
- Oversee sinking fund management and ensure its proper utilization for long-term major repairs and maintenance as per regulatory requirements