PAYROLL SERVICES BDO Indonesia

2

A network you know can deliver

• BDO Indonesia has more than 36 years of experience delivering audit & assurance services

• We know your business and how you operate and are poised to address your immediate and long-term service needs

Proven sector experience • Members of our national industry practices bring to our clients the broad-based

experience, in-depth knowledge and business savvy that can be critical to your success.

Innovative services • Flexible approach and methodology to manage the engagement efficiently • Ideas for business improvements throughout the engagement.

A dedicated and accessible team • High level of partner and directors involvement • Dedicated project management support to ensure deadlines

Value for fees to suit your needs • Openness and transparency in pricing our work, no surprises • Client service plan designed to identify and track issues and opportunities

5 REASONS TO CHOOSE BDO

3

There has always been a large emphasis placed upon the necessity of good payroll management within organisations, but those that just consider it to be a crucial, non-core administrative function are missing the point.

In fact, payroll divisions and their personnel are responsible for the management of the largest controllable cost of a business, as well as protecting that company’s reputation by ensuring compliance with a vast range of legislation.

As a result, the need to get it right has never been more important.

PAYROLL SERVICES Payroll Function

4

We understand that it is not easy to achieve a consistent payroll service each time. We understand the complexities, resources and expertise required to deliver multiple payrolls on time, every time. Some of the issues which you may facing:

• Data accuracy • Payroll day nightmare • Constant change of regulation • Various reports needed • Different type of employment • Different type of employee benefits

PAYROLL SERVICES Payroll Issues

5

At BDO, our experienced payroll team effective and comprehensive payroll services to a broad range of companies small businesses to large multinationals

We tailor our service to suit your individual requirements. Provide us with the necessary employee information and we become your payroll department. We will take care of such payroll issues as staff cover, confidentiality, technical and legislation changes, leaving you free to concentrate on your company’s main focus.

PAYROLL SERVICES Payroll Issues

6

• Payroll and Employee Satisfaction

• Accuracy

• On Time Payment

• Comprehensive Reporting

• Continuous Update on Regulations

• Flexibility

• Access to Employee Info

• Proactive Decision Making

• Reduce Paper Work

• Reduce Labor Cost

PAYROLL SERVICES Benefits

HR Policies

Tax Reporting

Salary Slip

Leaves Management

7

ADMINISTRATION EMPLOYEE SELF SERVICE

Organisation Structures

Employee Information

Employee Benefit & Compensation

Payroll and Taxation

Overtime Management

Loan Management

Travel Management

Schedules Management

PAYROLL SERVICES Our Solutions

8

• Capability to electronically prepare returns for all national Tax Office’s (KPP) jurisdictions and capability to convert data into e-SPT format so that the returns can be filed electronically with the e-SPT functionality; • Familiar Microsoft Windows look; • Integrated database; • Complete tax forms; • Employee Information, including:

personal data, hire and terminate date, local/expatriate, marital status, type of payment, payroll item, net/gross, currency, bank account;

• Functionality of import and export tool; • Generation of a monthly audit report that provides a detailed record of how each record was treated for tax purposes; • Process different kind of benefits and • Creation of an audit file that provides a compensation; complete record of each transaction that was processed;

PAYROLL SERVICES Our Solutions

9

• Process all type of employment: • Permanent Employee; • Temporary Employee; • Expatriate.

• Automated Tax Calculation for: •Withholding Tax Art 21; •Withholding Tax Art 26 (Expatriate); • e-SPT 1721.

• Process all types of payroll items: Regular Income, Irregular Income, Non Taxable Income, Deduction of Income, Insurance Premium by Company, Saving by Company, Saving by Employee, and other employee benefit;

• Provide 1721-A1 report; • Provide BPJS - Ketenagakerjaan (previously known as

JAMSOSTEK) reports; • Comprehensive management report (including

consolidated report); • Provide bank report; • Liaise with relevant third parties such as BPJS, DPLK, and the tax office.

PAYROLL SERVICES Our Solutions

10

1. Multi user capability

2. Multi language (English and Bahasa)

3. Visually and aesthetically pleasing user interface design

4. User-friendly environment that is easy to navigate

5. System Availability : working hours 7 Days a week

6. Performance Specification, support up to 1000

concurrent users (for ESS functionality)

7. Vendor will be responsible for SIT, UAT Assistance,

Training and Deployment

PAYROLL SERVICES Our Solutions – Non Technical Solutions

OUR TEAM

12

A team selected to deliver your requirements: The team has been carefully selected to ensure the best people, with the knowledge and experience, are involved and committed to delivering the work • The team will be managed and co-ordinated centrally to

ensure effective and timely delivery. • All team members have excellent process and project

management skills. • We will work closely with you throughout this review,

providing practical support and challenge on an ongoing basis.

“We pride ourselves on delivering efficient and effective projects through short chains of command.”

PAYROLL SERVICES Our Team

13

INDUSTRY • Property Development • Hospitality • Manufacturing • Plantation

FUNCTIONAL • Business Plan & Financial Projection • Corporate & Financial Restructuring • Financial & Tax Due Diligence • Outsourcing Advisory • Internal Audit & Internal Control Review • Business Process Enhancement

asujoto@bdo.co.id TEL +6221 5795 7300

FAX +6221 5795 7301

Ariston joined BDO Indonesia 15 years ago and has been involved in many business & financial advisory services assignments. Ariston serves as Director of PT BDO Konsultan Indonesia, an affiliate of BDO Indonesia which renders services to client in the area of Advisory Services. He is also currently responsible for BDO Indonesia Business Services & Outsourcing division, a division that renders services which includes bookkeeping, payroll, compliance, corporate secretarial, etc

He has a strong financial & taxation background with abilities to effectively identify and resolve complex accounting, finance and taxation issues. He is experienced in developing innovative solutions to achieve a wide range of business development strategies and financial management objectives.

ACADEMIC QUALIFICATIONS • Master of Applied Finance, Macquarie University, Australia • Bachelor Degree in Accounting, Tarumanagara University , Indonesia

CERTIFICATIONS & AFFILIATIONS • State Registered Accountant (Ak) • Chartered Accountant Holder (CA) • Member of Indonesian Society of Appraisers (MAPPI) • Member of Institute of Internal Audit – Indonesian Charter(IIA)

Ariston A. Sujoto DIRECTOR

AREA EXPERTISE

BACKGROUND

BIOGRAPHY Our Team

14

INDUSTRY • Banking • Financial Services • Telecommunication • Oil and Gas

FUNCTIONAL • Software Development • Enterprise Risk Management • Audit Management • IT Strategic Planning • Project Management • ISO 27000 • Information Governance

yprasetyo@bdo.co.id TEL +6221 5795 7300 FAX +6221 5795 7301

Yudhi Prasetyo is a Director of Risk Management Services of BDO. Yudhi has over 13 years of Internal Audit, internal control, residual risks, project management, business risks impact assessment, IFRS Accounting system integration experience. Yudhi was involved at Indonesia State Electricity Company in an implementation of Internal Audit Management System, at Indonesia State Electricity Company in determining risk, evaluate and test internal controls and to provide management with recommendations to strengthen internal controls, as strengthen the overall control culture throughout the Company. Yudhi has also identify the residual risk/gaps between IS operational risk and controls; and assess and categorize the areas of exposure, the impact and likelihood of occurrence at Bank Central Asia, one of the largest retail banking in Indonesia.

Yudhi has also has experience as Project manager for Risk Based Audit Management System at Bank Republic of Indonesia (BRI). Implementing IFRS accounting system integration and report in Pertamina Tongkang, the subsidiary company of Pertamina

ACADEMIC QUALIFICATIONS • Bachelor of Computer Science, Indonesia University

CERTIFICATIONS & AFFILIATIONS • Member of Information System Audit and Controls Association (ISACA) • Software Quality Assurance by Brainbench • Microsoft Project by Brainbench • Microsoft Sharepoint Portal • Microsoft Reporting System

Yudhi Prasetyo DIRECTOR

AREA EXPERTISE

BACKGROUND

BIOGRAPHY Our Team

15

INDUSTRY • Trading • Mining • Manufacturing • IT & Telecommunication

FUNCTIONAL • Outsourcing Advisory • Business Process Enhancement • Corporate Complience • Internal Audit • Financial & Tax Due Diligent • Compensation Benefit

riman@bdo.co.id TEL +6221 5795 7300 FAX +6221 5795 7301

Prior to joining BDO Indonesia, he has years of experience from working for the Indonesia Investment Coordinating Board (BKPM) in London where he gained expertise in corporate compliance. Rangga joined BDO Indonesia in 2010 and has been involved in many accounting, business & financial advisory assignments. He is currently the Manager in charge of the Business Services & Outsourcing division at BDO Indonesia

His business advisory expertise and experience includes Company Incorporation, Business Process Enhancement, Internal Audit, Corporate Compliance, Financial & Tax Due Diligence which spans a wide variety of industries including trading, mining, manufacturing, IT. Rangga has assisted many clients in setting up their businesses in Indonesia and whilst provide them with end to end support on their bookkeeping, payroll, compliance, corporate secretarial and other related matters.

ACADEMIC QUALIFICATIONS • Master of Science in Finance and Investment, Queen Mary University of

London, United Kingdom • Bachelor of Arts (Hons) in Economics, London Metropolitan University,

United Kingdom

Rangga M. P. Iman MANAGER

AREA EXPERTISE

BACKGROUND

BIOGRAPHY Our Team

For more information please contact: PT BDO KONSULTAN INDONESIA

Ariston A. Sujoto, asujoto@bdo.co.id Yudhi Prasetyo, yprasetyo@bdo.co.id Rangga M. P. Iman, riman@bdo.co.id

BDO Indonesia Prudential Tower 16th-18th Floor Jl. Jenderal Sudirman, Kav. 79 Jakarta 12910, INDONESIA Tel : +62-21 5795 7300 Fax : +62-21 5795 7301 www.bdo.co.id

About BDO

BDO is the one of the largest global network of public accounting, tax and advisory firms which perform professional services. These firms have representation in 154 territories, with 64,300 people working out of over 1,400 offices worldwide.

BDO member firm in Indonesia dated back to 1992 when Drs Richard B Tanubrata was the Managing Partner of KAP Drs RB Tanubrata, a public accountant firm that was founded in 1979.