Can foreigners operate a accounting, bookkeeping & auditing business in Indonesia?

Yes. KBLI 69201 (Aktivitas Akuntansi, Pembukuan, dan Pemeriksa) is TERBUKA — open to 100% foreign ownership via PT PMA. No local Indonesian partner required.

What license is required for KBLI 69201?

KBLI 69201 has a Rendah risk classification. Required license: NIB. Processing time: Otomatis.

KBLI 69201 is the Indonesian business classification code for "Aktivitas Akuntansi, Pembukuan, dan Pemeriksa" (Accounting, Bookkeeping & Auditing). It falls under Section M of KBLI 2025, the Indonesian Standard Industrial Classification updated by BPS (Regulation 7/2025), effective June 18, 2026.

How did KBLI 69201 change from KBLI 2020 to 2025?

KBLI 69201 was mapped from previous code 69201 (KBLI 2020). All businesses must migrate to KBLI 2025 by June 18, 2026 per BPS Regulation 7/2025.

Breadcrumb

Accounting bookkeeping financial report auditing office

KBLI 69201★ Gold-Tier Intel

Accounting, Bookkeeping & Auditing

Aktivitas Akuntansi, Pembukuan, dan Pemeriksa

🔬 Section M — Professional, Scientific & Technical

✅Open· 100% ForeignLow RiskDirect Match

Accounting, Bookkeeping, and Auditing Activities — providing financial accounting, payroll bookkeeping, financial report preparation and analysis, as well as the auditing and certification of financial statements.

Licensing & Requirements

What You Need

Risk LevelLow (Rendah)

License TypeNIB

ProcessingOtomatis

Foreign Ownership100% Open

AuthorityBKPM / OSS

PP28/2025 Licensing Data1 scale

Mikro, Kecil, Menengah, BesarLow RiskNIB⏱ OtomatisFiktif Positif

Post-License Obligations2

Menyampaikan LKPM melalui Sistem OSS per triwulan

Konsultan kekayaan intelektual yang bekerja pada kantor konsultan kekayaan intelektual wajib mendapatkan Surat Keputusan Pengangkatan Konsultan Kekayaan Intelektual dari Menteri Hukum cq. Direktur Jenderal KI, sesuai ketentuan perundang-undangan

Micro, Small, Medium, Large: Low risk (Rendah). Only an NIB is required, issued automatically (Otomatis).

Post-issuance obligations

Submit Investment Activity Reports (LKPM) via the OSS System per quarter (Menyampaikan LKPM melalui Sistem OSS per triwulan)
Intellectual Property Consultants (if operating within the firm) must obtain an appointment decree from the Ministry of Law (Surat Keputusan Pengangkatan Konsultan Kekayaan Intelektual)

Authority

Minister/Head of Agency (Menteri/Kepala Badan).

PMA Status

Fully open (Terbuka) — 100% foreign ownership.

Source Regulations

PP 28/2025, Perpres 10/2021, 49/2021, 14/2024.

2020 → 2025

MATCH_LANGSUNG. The core accounting classification remains completely unchanged from KBLI 2020.

Bali Intelligence

With thousands of new PT PMAs incorporating in Bali every year, B2B accounting and bookkeeping services are an absolute goldmine. Many foreign entrepreneurs lack an understanding of Indonesian tax law (PB1, PPN, PPh), creating a massive market for outsourced payroll and bookkeeping. You can set up a 100% foreign-owned agency to provide these services. However, there is a strict legal ceiling: while you can provide daily bookkeeping and tax prep, acting as a legally certified Public Accountant (Akuntan Publik) to formally sign off on statutory audits requires specialized local licenses and Indonesian citizenship. Stick to building tech-forward bookkeeping and financial advisory agencies.

Foreign Workers

TKA Eligible Positions

Kepmenaker 228/2019 — Category 18: Konstruksi

181 in category

Position data for this category is being transcribed.

Kepmen 228/2019 lists 181 TKA-eligible positions in this category. Selection optimized using ISCO classification methodology.

KEDUA Provision — Directors & Commissioners Exemption

Directors and Commissioners who do NOT manage personalia can work without being listed in the jabatan.

Complementary Codes

70209 — Management Consulting (for broader business strategy and setup advice)
69102 — Legal Consulting (if you partner with local lawyers to offer full corporate establishment, though Legal has strict PMA limits)
82100 — Office Admin Services (if you provide virtual office and administrative support)

✅Open· 100% ForeignLow Risk