OUR SERVICES

Moores Rowland offers a full range of professional services including audit, accounting and outsourcing, tax, advisory and legal services for a wide variety of clients across the spectrum of industry sectors. With our unique approach we have the proven expertise and experience to help your organization to develop. Through our technical excellence combined with personal commitment we deliver tailor-made solutions to you, whether you are a listed or large corporate company, a public sector organization, owner-managed business or a private individual.

AUDIT

Financial audit services is all about producing trustworthy financial information, but at Moores Rowland Indonesia we go a step further than just making sure the figures add up. We can advise you on the consistency and reliability of your financial information.

As well as looking at your financial statements audit, we will help you improve the way that you produce and present economic and financial information - to help you manage risks effectively. You will also be in a better position to make strategic decisions and provide greater transparency to shareholders by conducting financial audit services in Indonesia.

Our highly technical staff have the right tools and methodologies to adapt to your organization’s needs. We can also call on our wider network of experts – from actuaries to internal control, financial modelling specialists and legal teams who can provide specialist solutions.

With more and more changes to financial regulations occurring, audit remains an important process to ensure trust and maintain ethical standards.

Moores Rowland will always provide:

  • A focused approach to the audit
  • The skills that are relevant to your industry sector
  • Excellent organizational skills
  • An effective control structure
  • Analysis of the most complex accounting processes in an economic context
  • Every assignment will be overseen by the partner in charge who is totally responsible for the client. This partner will always be your main contact point within Moores Rowland.
  • Ongoing communication with your company and management is part of our approach. We want you to be totally informed and in control of all the stages during our assignment so that you have the opportunity to ask questions or make adjustments in the process whenever you want to.

Moores Rowland will check that your accounting and financial information maintains consistency and transparency. Our specialist sector teams will focus on your specific industry’s needs – your strategy, operations and finances - because we want to establish a long-term working relationship with you.

Does your organization need support with the increasing demands of accounting standards?

We will make sure that you meet International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) in your year-end accounts. To meet these requirements we will provide:

  • Annual audits
  • Limited reviews of intermediary settlements
  • Examination of pro forma accounts
  • Analysis of complex accounting situations
  • A country and industry-specific approach

We have specific technical expertise in many complex areas of financial reporting such as:

  • Accounting for financial instruments and optimal hedging structures
  • Share option valuations and IFRS20 (IFRS 2) accounting issues
  • IFRS 3
  • Narrative reporting

We also can supply you with experienced technical trainers who provide tailored courses to guide your finance teams through the complexities of IFRS or GAAP requirements.

You may need to present your firm’s financial information for a business transaction, for example, an acquisition. A contractual audit will evaluate your processes.

Our specialists will carry out these contractual audits independently to make sure that you meet the demands of regulators and the expectations of the market - but also to optimize your financial reporting.

We tailor contractual assignments to meet your actual needs by:

  • Supporting you in preparing your listing
  • Providing pro forma accounts and optimized financial information
  • Processing accounts for complex operations (financing, outsourcing)
  • Making sure your financial statements meet IFRS/US GAAP standards
  • Preparing and reviewing ‘carve-out’ financial statements
  • Drafting manuals of accounting principles

More than 100 countries on all five continents require or permit the use of IFRS. Major economies in the Asia-Pacific, North America and Latin America have set a time line towards the full adoption of IFRS.

On 23 December 2008, the Indonesian Institute of Accountants, as the professional body mandated with the promulgation of accounting standards in Indonesia, issued a formal statement announcing its plan to have Indonesian GAAP fully convergent with the International Financial Reporting Standards (‘IFRS’) by 1 January 2012.

Whether you are already compliant or planning to adopt IFRS, Moores Rowland can help you.

We have developed a comprehensive knowledge of IFRS. Our approach is practical and focused on the substance of the transactions. We always favour the economic view.

  • First-time Adoption

Moores Rowland has many years of experience in helping clients with their transition from local GAAP to IFRS and in assisting them around the world to provide accurate and meaningful IFRS financial reporting.

  • IFRS Audit Services

With many clients preparing their financial statements according to IFRS, Moores Rowland has extensive experience in auditing IFRS financial statements. We perform our audits either in jurisdictions in which IFRS is mandatory or permitted for group reporting purposes.

ACCOUNTING AND OUTSOURCING

At Moores Rowland we are more than just accountants. We will draw up your annual accounts but also look at your overall finance administration. We will make recommendations to help you improve your accounting and outsourcing processes and the way you do business.

You can free up your time to concentrate on core business activities by outsourcing some of your day-to-day duties or more complex tasks. You can also choose the level of service you need. You may want us to prepare your annual statutory accounts, transaction services or provide a fully bespoke payroll or taxation solution, but with our accounting and outsourcing experts coming from a wide range of disciplines, we can build a bespoke team to suit your needs – whatever the size of your company.

Moreover, we go further than just reporting your current figures, for we will put these in context, comparing them to index figures and long-terms trends, thus providing you with a comprehensive view of your business, plus we can support you in further developing your business. 

So whatever your requirements, Moores Rowland will provide accounting and outsourcing services in Indonesia individually tailored for you. 

Do you need to consolidate your financial data or provide more accurate financial information? Our team of experts can provide you with the know-how.

We are there to support you long term – through your organization’s entire lifecycle and key business milestones. Moores Rowland is flexible and we can adapt our services to suit your business type and your objectives.

Our consolidation and reporting services include:

  • Outsourcing of your consolidation and reporting needs,
  • Information systems projects,
  • Organization and management projects,
  • Complex operations and during organization change.

By outsourcing some of your financial work to Moores Rowland, you can take the pressure off your team. If you are understaffed, you may fall behind in delivering accounts and financial information. We can step in and help you solve any problems as quickly as possible. We can assign you a management team, or take on a complex project, helping you meet the necessary regulations.

  • Accounting and financial consultancy

If you are going through times of change, Moores Rowland can help you build a new accounting framework and adapt to the way that you work, for example, for compliance or risk management. We can organize your accounts, audit and make sure they meet the relevant standards. We can help you implement risk management tools.

  • Financial performance

Our teams at Moores Rowland as an accounting firms Indonesia have the expertise to help you monitor financial production and improve performance. We can look at ways of optimizing your administrative and financial reporting and streamline your processes by increasing the speed and efficiency of your work. We can set up management charts and put indicators in place to help you control your financial activities.

  • Bookkeeping

We can help you compile your accounts in the most cost effective and time efficient way, helping you meet your year-end deadlines. We can help with bookkeeping, setting up your accounts and revising them for year-end.

  • Credit Management

Do you need to focus your working capital requirements or improve your cash flow? We can help you manage your finances and help you reduce your costs in doing so. Our services include:

  1. Establishing your credit management policies and procedures,
  2. Defining and implementing action plans that will reduce your working capital requirements,
  3. Setting up or improving your client risk management processes.
  • Tax advice

Moores Rowland's tax advisers can also take care of all your tax returns (wage tax, VAT and corporation tax) and help you in setting up the appropriate structure, while working in line with any financial administration. Moores Rowland operates an international network of tax advisers to guarantee optimal tax planning. Our tax advisers have knowledge in the fields of expat regulations, advance rulings, transfer pricing and restructuring. International business means the cross-border movements of goods and invisible trade. This automatically leads to VAT, import duties and excise requirements. Moores Rowland has a team of specialists who can advise you, take care of the formalities and look after your business as your fiscal representative.

We know how key your people are to the success of your organization. You might need specialist HR advice, or help with drawing up an employment contract or finding the right person for a key role. We can take on your HR management: the terms and conditions of employment, working conditions, pension and leave schemes, social security, dismissal procedures, or constantly changing regulations in this field – leaving you to concentrate on your staff. On training, retaining and rewarding them.

Moores Rowland’s HR services include:

  • Preparing essential documentation to meet legal requirements and make sure you are protected in the event of a claim. We help with employment contracts, employee handbooks, HR policies and procedures and standard letters.
  • Executive recruitment – we manage the whole recruitment process, from the scoping of the position and screening of applications.
  • HR health checks to make sure your employment policies, procedures and practices are up to date and in line with best practice and legal compliance.
  • Training and development to help your employees realize their full potential – to help your business grow. We provide workshops and programmes tailored to your needs. We can help you identify and retain the talent in your organization.
  • Retained HR support - we can take on all of your HR requirements if you have little or no HR expertise.

 

Payroll and administration

We can provide you with a comprehensive computerised payroll service with security payslips, P45 forms etc. We can also talk to the tax department about employee tax matters on your behalf.

 

Organizational change

At Moores Rowland we can help you manage and communicate change within your organization. For example, during redundancies, providing support, advising on legislation or developing internal communications strategies.

At Moores Rowland we can help you with your payroll and administration work. We can take on all or a part of your wages processing – helping you design the most effective pay and administration system. We can save you time and help you reduce your HR running costs. Above all we will ensure your staff are paid on time.

Our services are tailored to suit your individual needs. They include:

  • Managing and processing pay, providing you with a comprehensive computerized payroll service with secured payslips, forms etc,
  • Improving or setting up your payroll duties,
  • Managing your HR systems,
  • Providing specialists in tax and social security advice, HR, accounting and financial services.

With the sky-rocketing costs of medical insurance and given that many companies historically encounter lower claims reimbursement than yearly insurance payments, it’s an increasing trend for companies to investigate the financial benefits of self-insuring, particularly outpatient claims. Given this trend, we are now offering services to help you administer your self-insured reimbursement of medical costs for your staff.

Basically, we will render assistance to facilitate the administration process in order to meet the payment timing and to ensure that the medical reimbursements are in accordance with the Company’s policy and available limits. Most importantly, these reimbursements will be reviewed by our qualified Doctor to ensure their technical consistency.

The main objective of the product is to reduce the tedious administrative work of your employees and subsequently improve the efficiency of your department. Further analysis has also shown that there are substantial cost savings associated with this particular outsourcing compared to managing the administration internally or even through a third-party insurance agency.

While managing medical reimbursements internally can bring efficiencies, administrative staff in general often do not have the necessary technical medical skills to read and approve that the diagnosis/sickness is indeed covered under the Company’s medical policies. To date, however, the only alternative has been to pay what may turn out to be very costly premiums to a third-party company.

What we are offering is the best of both worlds, savings accruing from the fact that reimbursement of medical, plus our professional service fees may be far lower than standard premiums charged by third-party companies. Again, this has typically been the case with outpatient reimbursement whereby the company maintains its inpatient third-party insurance. Savings on total outpatient costs can be 40% or even more.

 

Three main benefits

  • Eliminate tedious administrative work
  • Administrative staff do not usually have medical knowledge
  • Estimated cost savings of approximately 40% compared to insurance premium payment

 

Scope of Services

  • Initial medical reimbursements policies and procedures development
  • Administration of self-insured medical reimbursement in terms of:
    • Technical Medical (reviewed by qualified doctor)
    • Limits available
  • Payment processing of the medical reimbursements
  • Reporting e.g. Medical limit updates & Medical analysis reports, common sickness.

PAYROLL OUTSOURCING

We can provide you with a comprehensive computerised payroll service with security payslips, P45 forms etc. We can also talk to the tax department about employee tax matters on your behalf.

TAX

Moores Rowland in Indonesia is a member of the Praxity alliance with a presence in major economies of the world, so we understand the complexities of tax in today’s global economic climate.

Moores Rowland in Indonesia and Praxity firms provide both national and international tax services to a diverse global client-base. We work with global owner-managed businesses and European listed companies, but also with local companies, and private individuals. So wherever you are located, we can support you with local and global advice.

You can call on our (inter)national tax services team for advice on tax compliance and tax advisory services. We can provide specialist advice on mergers, acquisitions, and transfer pricing or setting up a new financial operation overseas. We combine this knowledge with our wider in-house expertise in other areas such as European case law and cross-border property transactions.

Moores Rowland can assist and advise you in a number of other ways. We can help you:

  • Determine the most tax efficient way to structure your foreign business,
  • Structure the funding of your overseas business, incorporating a country’s tax laws,
  • Manage an effective tax rate and the timing of your transactions,
  • Provide expatriate tax services.

Filing a tax return correctly and on time can be a time consuming task.

Tax returns - from income tax, corporation tax, and dividend tax to gift tax or inheritance tax - provide important information for the taxman and can also reveal areas where you can make savings. Moores Rowland will complete your return, provide you with a summary of its content and point out where tax savings can be made.

But we can also help you in determining your fiscal position, and can get in contact with tax authorities on your behalf. Other activities we can carry out for you are wages administration, data collection and re-analysis.

Increased regulations and reporting obligations take a lot of time.

Moores Rowland’s Tax Advisory Services can advise you on the increasing risk to your company due to the changing tax environment, by

  • Managing your tax planning in an efficient manner, or
  • Implementing your organizational change in a tax efficient manner.

We can also deliver tailor-made advice in the field of structured finance, strategy on tax litigation, real estate transactions and tax structuring on M&A assignments.

Our corporate tax teams have the knowledge to help you with your tax audits and build your tax strategy.

We understand the industry in which you operate and the way your organization works – the needs of your directors or shareholders.

We are aware that your tax liabilities can grow with your business, so our corporate tax services are tailored to every stage of your organization’s lifespan. No company is too small or too large for us – we cater from owner-managed businesses to international groups.

You can come to our international tax teams for all kind of specialist tax advice.

We can:

  • Help you through your cross-border merger or acquisition,
  • Support your transfer pricing and international financing operations,
  • Or help you set up your new operation overseas.

Do you find employment tax complex and time consuming? Our experts at Moores Rowland can ease the burden.

We can guide you through the complexity of international tax regulations.

But we are also hands-on in our approach.

We can:

  • Help you with the day-to-day administration,
  • Help you establish employment tax strategies to maximize your profits,
  • Advise you on suitable share schemes and expatriate tax issues.

As the finance director of a major Chinese manufacturer, you might want to create the first overseas office. Your Italian research group might want to set up its global R&D activities in another jurisdiction. Or perhaps you want to advise an international luxury goods manufacturer who is seeking a location to benefit its portfolio of patents.

In all of these cases, Moores Rowland’s Corporate Structures Group can help. Our tax experts combine a sound understanding of cross-border tax with a detailed knowledge of tax structures and tax products in each country. We always take into account our client’s needs, circumstances and budget.

We offer a wealth of project management experience and a high level of partner involvement during assignments. We always deliver the most practical and cost perspective solutions that take into account all types of tax from VAT to social security, income tax and corporation tax.

Market research consistently shows that for international business, transfer pricing continues to be the most significant international tax issue.

Tax audits are becoming more focused in most countries, with an increasing number of specialists at the heart of the fiscal authorities. The exchange of information between different countries is becoming much more prevalent, leading to greater clarity over cross border tax takes.

The issue is not just confined to large multinationals. Medium-sized and family businesses are also affected where their trading operations take them overseas. It is often in this area that there are easy pickings for tax inspectors descending on businesses that previously treated transfer pricing as a low priority.

Our transfer pricing team meet and work together frequently to a common standard, so you can be confident of consistency and good communication, key areas in the arena of International Taxation.

Our services consist of (among others):

  • Defence strategies,
  • Negotiations with Revenue Authorities,
  • Planning for minimization of global tax rate.

Value added tax, or VAT, is a tax charged on most business-to-business and business-to-consumer transactions in all the countries of the European Union and in a growing number of other countries. The laws establishing the VAT are national laws. In the EU the national laws are framed within certain parameters specified by the EU in Council Directive 2006/112 on the common system of value added tax.

The complexity of the VAT legislation is a growing concern for businesses. Management of VAT and other indirect taxes is a key issue, especially for companies involved in international trade.

Our specialists help you to maximize savings in finding an optimal VAT position for current or planned business activities. They can assist you with VAT planning and compliance, VAT scans and with local and international advice.

LEGAL SERVICES

A pooling of individual expertise in diverse fields ensures that our team of legal practitioners can offer superior services to meet your requirements in accordance with both Indonesian and international laws.

The continuing passage of a whole raft of new laws and regulations in efforts to reinvigorate the economy has led to some confusion in the corporate sector. This is particularly true in decoding how the different central and regional government regulations actually apply to individual businesses and companies. Awareness has thus arisen in the business community that whereas in the past many firms felt they could muddle through on their own, today expert legal advice is vital to keep abreast of the changing regulations.

Bringing to bear their local and international expertise in various practicing areas, our lawyers are familiar with legal issues relating to foreign investment and can thus provide a ‘one-stop-shop service’ for our investors.

 

 

Legal Services in Indonesia

Legal consultation comprises services such as legal advice on various legal issues, legal research, legal opinion and restructuring company corporate secretarial.

The legal services are rendered in accordance with our client’s requirements and include entrance advisory counselling and services, such as feasibility studies, analysis on appropriate operating/business structure, permits and licensing, recommendations on implementation of financial and operating systems and routine monitoring of systems. Exit advisory counselling, such as divestments, sale of assets, liquidations and conflict resolutions, also form part of our scope of services.

 

Corporate law covers a wide area, but the scope of services we provide mainly includes:

  • Assisting the client in company establishment (local) company for domestic & foreign investment
  • Providing legal services for corporate secretarial services
  • Providing assistance in obtaining the basic licenses of the company

 

Company Restructuring

Coverage includes providing legal advice on merger and acquisition transactions and liquidations in accordance with the company’s Article of Association.

Securities Law

Our experience in this sector deals also with multi-jurisdictional exercises and coordinating, where appropriate, with the United States Securities and Exchange Commission. We have also assisted in litigation processes regarding suspected violation of capital market law and regulations against the Capital Market Supervisory Board (BAPEPAM) in front of the Administrative Court (PTUN).

Contract Law

Among services provided are the review and drafting of contracts, as well as assisting and accompanying our clients during contract negotiations.

Labour Law and Work Permits

Our employment and labour law counselling practice, covering the sensitive nature of employer-employee relations, includes drafting of the company’s internal policies, executing employment contracts for clients, assisting and representing clients in labour disputes, providing legal opinion and recommendations, as well as assisting our clients in obtaining work permits for their expatriate staff.

Additional Services

Our lawyers also provide advice across a wide area of other legal issues, such as provision of competition law, identification and protection of intellectual property assets in the Indonesian jurisdiction where our client’s products are likely to be produced, and land tenancy law, advising and drafting property-related security documentation, undertaking due diligence investigation, rental assignments, property management, coordinating development and construction projects. Other areas of involvement include assisting in a litigation process regarding monopoly and unfair competition issues in front of the Anti-monopoly and Unfair Competition Commission (KPPU) and organizing, as well as participating in a series of seminars for the Book Publishers and Book Stores Association on intellectual property rights with the emphasis on copyright law.

Our involvement in economic development and governance projects and programmes includes the review, drafting and revision of legal analysis studies and research reports, comparative analysis and assessment, review of respective laws and regulations at provincial and district levels, delivered in accordance with our recognized high quality standards.

We acquire fully qualified lawyers with extensive international experience in other jurisdictions undergoing transition. Their experience in the development sector in democracy programmes has extended into the areas of public law and human rights, tax law, broadcasting law issues, as well as the effectiveness of anti-corruption and anti-money laundering legislation.

Utilizing the connections of our Marccus Partners law firm, we bring international expertise and provide integrated legal and Indonesia tax services to national and multinational clients. Our professionals are able to deal with complex structures and evolving laws and regulations.

The combination of the professionals of Moores Rowland and Marccus Partners in Indonesia offer you our shared values of professional excellence, responsibility, integrity and responsiveness.

We can assist and advise you in specific areas in which we excel, notably:

  • Corporate,
  • Mergers and acquisitions,
  • Banking and finance,
  • Real estate,
  • Restructuring and insolvency,
  • Labour and pensions,
  • Tax,
  • Litigation and arbitration.

ADVISORY SERVICES

 

We offer a full range of services that will give you a clear insight into your company strategy, business processes and financial reports.

We also give you all the necessary advice and support to manage your operational and financial processes and the risks involved.

Our team of highly trained professionals delivers a range of specialist services that can be adapted to the size and type of your organization.

Because of our prominent market presence and our involvement within international accounting standard-setting bodies, we have insights into and are aware of any changes in accounting regulations at a very early stage.

This means we can swiftly anticipate and help adapt your accounts to meet these new regulations – to help you maintain the trust of investors and optimize risk management.

Our experts in professional standards and regulations will support you as you become accustomed to new accounting principles. We offer you:

•    Updates on changes to regulations; 
•    Analysis of new guidelines and their impact on your organization;
•    Training;
•    Assistance in producing regulatory statements;
•    Forecasting.

Our Business Recovery and Reconstruction Services team advises stakeholders on how to maximize the value of their investments in businesses that face challenges in the current economic climate.

Our team of specialists works with investors and lenders to develop and implement strategies that help maximize value and work with management. We carry out restructuring and turnaround proposals.

We can provide you with a combination of accounting and legal expertise on both a local and international level and we’ll take your local jurisdiction into account.

We can help put your business back on track if it is struggling. We can work with each client to find the best possible solution for your stakeholders – this may mean putting a long-term recovery plan in place, or winding operations down.

Our Business Recovery and Reconstruction Services team advises stakeholders on how to maximize the value of their investments in businesses that face challenges in the current economic climate.

Our team of specialists works with investors and lenders to develop and implement strategies that help maximize value and work with management. We carry out restructuring and turnaround proposals.

We can provide you with a combination of accounting and legal expertise on both a local and international level and we’ll take your local jurisdiction into account.

We can help put your business back on track if it is struggling. We can work with each client to find the best possible solution for your stakeholders – this may mean putting a long-term recovery plan in place, or winding operations down.

Are you involved in a dispute or thinking about taking legal action? Or are you concerned about fraud in your business? If so, you will need a team that you can trust.

Moores Rowland’s Forensic and Investigation Services team has extensive case experience and a proven track record in investigating financial issues.

We will combine the personal touch of a partner-led firm with our international knowledge. And we will tailor our service to your business needs. We have worked with law firms, ‘corporates’, government departments and regulators.

Our team will investigate and analyse the financial areas of your case and present the findings as a written report, or a statement in the witness box. We are experienced in giving evidence in court in both civil and criminal matters.

Moores Rowland can also assist in alternative dispute resolution (ADR) procedures - particularly in arbitration and mediation proceedings.

Moores Rowland can support you with the day-to-day running of your organizational projects.
We will optimize your business processes and financial management systems. We can help you from the planning stage through to implementation. We can deal with administration, sales, purchasing, HR or information systems. We can also help you make important decisions by analysing your systems and management control.

We start with a thorough investigation of your organization to identify areas for improvement and set out an action plan. We do this with your firm’s culture and style of management in mind.

Moores Rowland can enhance the work of your organization by:

•    Implementing objectives,
•    Optimising organization and processes,
•    Overhauling management methods,
•    Evaluating and strengthening business leadership,
•    Analysing administrative and financial functions,
•    Making your processes more efficient,
•    Helping you adhere to regulatory changes,
•    Mapping and re-engineering processes,
•    Establishing internal controls and information systems,
•    Steering your activities with management charts and indicators.

Do you find that you lack the time to manage projects? We can take on your project management, set out the brief, and coordinate your team and budget to meet the deadline.

TRANSACTION SERVICES

Moores Rowland Transaction Services teams can offer all the necessary skills and expertise to serve all aspects of your transactions, from valuation, due diligence and assistance to underperforming business and litigation support.

We can review your completed accounts and comply with banking covenants and reporting assignments. Moores Rowland’s clients include vendors, purchasers and financiers.

Our Transaction Services specialists can call on the specialized knowledge of auditors, advisors and tax experts in Europe, Asia, the United States, Latin America, the Middle East and Africa.

Acquisition due diligence

During your acquisition you may want to look at any issues surrounding your target company, evaluate its past results and projected performance, uncover any risks to the transaction or understand how an acquisition price is determined.

Moores Rowland can help you:

  • Gain an understanding of the performance of your target company,
  • Identify and analyse the key value drivers behind the acquisition price,
  • Identify potential risks,
  • Maximize financial and tax positions,
  • Help draft price adjustment and warranty and indemnity clauses and implement them,
  • Conduct a post-acquisition audit, preparing your opening balance sheet.

 

Vendor due diligence

We can streamline your sales process so that you can get the maximum return on your sale.

We can help you prepare for the sale of your company or business, obtain the best price, control the flow of information and make the best decisions while maintaining complete confidentiality.

Our services include:

  • Identifying and prioritizing factors to increase the business value,
  • Compiling pro forma financial information,
  • Analysing past performance and building or reviewing a business plan,
  • Organizing and managing data to showcase information,
  • Providing guidance at each phase of the negotiation process,
  • Maximizing your financial and tax position,
  • Helping draft a price adjustment or warranty and indemnity clause,
  • Helping manage any potential litigation and claims processes.

The accelerated pace of change in the business world, which will only intensify as the 21st century unfolds, places significant strategic and competitive pressures on companies seeking to expand their activities. Acquiring and developing new capabilities to grow market share and gain competitive advantage will be a key challenge facing business managers, whether their business operates in a national or international marketplace.

Our corporate finance specialists are here to help your business succeed in this fast-moving environment.

Our corporate finance advisory covers: 
•    Due diligence;
•    Business valuation;
•    Lead advisory.

 

 

DUE DILIGENCE

Due diligence is a review of all, or specific aspects of, the affairs of a business. Our due diligence services have helped our clients at crucial points in their business development. We help them to make sound commercial decisions and avoid bad ones. These decisions are often highly significant for the client's future prosperity. 

Due diligence is challenging and needs a real understanding of how the business actually operates with the people behind it and their motivations for entering into the proposed transaction. Among our successes were opening a client’s eyes to the fact it was buying into a volatile industry with a lack of clear underlying regulation, while on another occasion we uncovered years of management fraud that had left immeasurable tax liabilities due to lack of legal documentation. 

 

 

BUSINESS VALUATION

Whatever the need, Moores Rowland can assist the management of your company in establishing a range of fair value of the business by taking into account the economic and operating environment, the company’s financial condition and the regulatory environment.

Staffed with highly experienced corporate transaction analysts and valuation experts, we provide integrity in our valuations, be they for internal reasons or as an offer negotiation base. Moreover, whether  it’s the pricing, structure or the qualitative and quantitative aspects of a transaction, the main point is to discern whether management is executing the transaction in the best interests of the shareholders (non-controlling, as well as controlling).

 

Net assets and goodwill valuation (IFRS 3):

With the establishment of the new IFRS 3, book value business combination is out. Therefore, greater transparency is required in establishing the balance sheet account after a business combination. With IFRS 3, the balance sheet accounts should be stated at fair value, meaning that all identifiable assets (tangible, as well as intangible assets like patents, brands, certain R&D costs, customer base, back orders, etc.) need to be priced at their worth in an arm’s length deal.

Biological assets valuation (IFRS 41):

Plantation assets are normally stated at cost of acquisition. Under IFRS 41, plantation assets are living assets that can grow, deteriorate or even die. Thus, the real value of a plantation’s assets at any given time may not reflect their book value. Hence, the value of a plantation’s assets needs to be determined on an annual basis.

 

LEAD ADVISORY

Corporate action is normally carried out in the face of arising needs and/or opportunities that management believes to be good for the company.

In our years of advising clients, we find that on occasions  management is left at risk due to some unanticipated circumstances.

We will be on your side to assist in arranging your M&A, funding and disposal needs. And as our team of advisors has over 30 years of combined experience, you can rest assured you’re getting the best.

If you are going through an acquisition, Moores Rowland will examine the financial, legal and tax circumstances of your target company. We will provide you with the most thorough insight we can into its past and projected profitability as well its financial structure. We will also help you get the right financial clauses in your contracts.

If you find that your business is struggling you will want to get to grips with any operational issues and get back to making a profit. Your business may need some restructuring, whether it is improving your organizational structure or making internal operations more efficient. Moores Rowland can perform an operations review to identify operational inefficiencies, saving costs and overheads. We can look at unprofitable business segments, divisions or affiliates and any weaknesses in systems, procedures and controls.

We can help you during restructuring by:

  • Defining and implementing an overall strategic turnaround and restructuring plan,
  • Preparing a priority timeline for restructuring,
  • Providing operational consultation at each stage of the restructuring,
  • Providing consultation services addressing bankruptcy issues.

We can also help you avoid future risk situations by:

  • Helping you understand the causes of the company’s past shortfalls,
  • Assessing the short-term and long-term viability of your business,
  • Preparing short and long-term financial projections and cash flows,
  • Developing operational tools and reports,
  • Searching for business partners, or merger or acquisition opportunities.

Moores Rowland can help you value your investments, business and assets. You might want to forecast the financial effects of a business restructuring or determine an asset value during this process. We can help you with the price allocation during an acquisition, or understand your own overheads and profits. We do more than just the numerical work. We work with you to:

  • Understand your business and sector - its prospects and its markets,
  • Identify the dynamic factors of the valuation,
  • Analyse past operational performances and forecast future financial results,
  • Apply discount rates and multiples,
  • Employ a systematic approach,
  • Test the accuracy and sensitivity of business models.

Moores Rowland can assist you with every transaction, whether it is refinancing, restructuring or an acquisition. We understand the implications transactions may have and we can help you to minimize the transaction risk. Combining our cross-border transaction experience and local tax knowledge, we will ensure that you make well-considered decisions and deal with the tax implications in the best way possible.

INTERNATIONAL DONOR, DEVELOPMENT AGENCIES AND NGO SERVICES

Moores Rowland has a proven track record with bilateral and multilateral aid agencies and various NGOs, being a registered service provider to the World Bank, the Asian Development Bank and UsAid among others. To service their requirements means having core competencies in a wide range of areas: special audit, investigation, socioeconomic research/survey, public awareness, rule of law, human rights audit, public private partnership (PPP) and project management.

 

Special Audit

We have played a leading role in the field of special audit of projects funded by bilateral and multilateral aid agencies, having undertaken financial audits for various NGOs and programmes funded by The United Nations Development Programme (UNDP), New Zealand Agency for International Development and the U.S. Agency for International Development (UsAid) Mission in Indonesia, among others. We also have considerable experience with procurement contract reviews for World Bank financed projects.

 

Investigation Services

We assisted the Office of Anticorruption and Integrity (OAI) of the Asian Development Bank (ADB) in uncovering evidence of corruption and fraud practices in certain projects funded by ADB in Indonesia.

 

Socioeconomic research/survey

We have extensive experience and are well qualified in qualitative and quantitative research techniques. These cover baseline surveys, project impact assessment, data collection, data analysis, monitoring and evaluation, and reporting. We have completed projects and research work in various sectors for a number of clients. Among these, for example, were a number of projects in a variety of agricultural sectors for the likes of IFC PENSA with the ultimate aim of improving agricultural practices and raising living standards across Indonesia.

On an entirely different front, meanwhile, we also conducted an integrity and capacity assessment of the justice sector in targeted areas of Indonesia for the UN Office of Project Services (UNOPS), while in the educational sector we conducted a survey for the Ministry of Education on the external evaluation of the Target School Programs (TSP) and Non-Target School Programs in East Java Province. 

 

Public Awareness

We also have considerable experience in public awareness/relations and outreach services in Indonesia and our Public Awareness Team was engaged to handle media matters for the UsAid-funded IN-ACCE project, which developed new anti-corruption legislation and established regional courts specifically to handle cases of corruption. Meanwhile, we led the efforts to socialize the Deposit Insurance Agency (Public Awareness for Deposit Insurance Establishment Project – UsAid), taking the lead role in media relations.

On yet another front we drafted communication and promotional materials for the Learning Assistance Program for Islamic Schools (LAPIS) of Cardno Acil Pty Ltd / AusAID, including newsletters, informational brochures, and activity profiles. We also managed the logistical aspects of seminars, symposiums, workshops, conferences, and similar events from the conception stage right through to completion.

 

Rule of Law and Human Rights

In a consortium with Millennium DPI Partners, LLC, we won an Indefinite Quantity Contract (IQC) on the International Rule of Law Technical Assistance Services funded by UsAid. The purpose of these contracts is to support the development of the rule of law, and the promotion and protection of human rights throughout the world.

 

Public Private Partnership (PPP)

Moores Rowland has specialist expertise and experience through the Praxity Alliance with PPP projects across Europe and particularly the UK.

 

Project Management

We have considerable experience in managing large and complex projects. Understanding the unique complexities of how projects should be designed in Indonesia makes us a leading provider for forestry and climate change projects.

One important project we have led was the Katingan Peatland Restoration & Conservation Project in Central Kalimantan funded by Marubeni Corporation, the Japanese Ministry of Economics, Trade and Industry, and PT Rimba Makmur Utama, providing experts and specialists on the areas of REDD+ at each phase of the project.

Other clients for environmental projects include organizations such as the William J.Clinton Foundation, UNDP, and the World Wide Fund for Nature.

Moores Rowland also supported the Project Manager of Indonesia – State Audit Reform Sector Development Project (STAR-SDP – ADB funded) in the monitoring and evaluation of the project contracts/activities. The project supported the reform undertaken by the Government of Indonesia to improve governance, efficiency, economy, and effectiveness of public sector audit through strengthened audit institutions operating to internationally accepting standards. We designed, coordinated and implemented training for PIU and BAWASDA staff on financial report format and procurement  covering 30 provincial BAWASDAs (Regional Supervisory Body), 20 BAWASDAs at regency and municipality level, and 50 Secretariat of DPRDs (regional parliament) in Indonesia. 

 

Why Consider Us

We are able to offer a number of significant benefits that distinguish us from other consulting companies. These benefits include:

  • Incomparable knowledge of the Indonesian government, donor/development organizations and NGOs;
  • A proven "track record," locally and internationally, of audit and consultancy services that were successfully completed;
  • World class accounting and financial expertise;
  • Absolute professionalism complemented by hard-headed business pragmatism;
  • Seamless service capabilities from professional advisers who are committed to working together as a team to provide the best possible outcome for the client;
  • Access to an international pool of technical and industry expertise;
  • Specific knowledge; plus
  • Availability of complementary services.

INTERNATIONAL DESKS

 

Les services de l’équipe francophone de Moores Rowland.

Des professionnels de langue française en Indonésie s’appuient sur leurs connaissances approfondies du marché et des réglementations locales pour accompagner les entreprises d'origine francophone dans leur développement.

Riche d’une expérience internationale, l’équipe multiculturelle est composée d’experts bilingues ou trilingues capables de gérer les problématiques rencontrées par ces entreprises.

Moores Rowland a la capacité d'accompagner des entreprises francophones souhaitant s’implanter ou investir en Indonésie durant tout le processus:

Etape préliminaire:

  • Etudes de faisabilité
  • Aide à la préparation du business plan
  • Etude des sites géographiques / étude de localisation / étude d’implantation
  • Options de financement

Création de société:

  • Création de la société par notre équipe juridique
  • Choix de partenaires
  • Calendrier fiscal
  • Structuration

Etape operationnelle:

  • Services de secrétariat d’entreprise
  • Comptabilité et reporting
  • Supervision
  • Management d’intérim
  • Paie
  • Déclaration fiscale et reporting
  • Obtention de visas de travail

Plus d’info: contact-jakarta@moores-rowland.com ou contact-bali@moores-rowland.com

Moores Rowland in Indonesia has the capability to assist Indian companies at all stages of their corporate development. The Indian desk serves as a focal point, connecting clients with the right expert for their specific business need across the practice areas of audit, tax, consulting, legal and outsourcing.

Indian Footprint Through Praxity

With offices in Mumbai, Delhi, Gurgaon, Bangalore and Pune through the Praxity alliance, we believe we are very well positioned and equipped to serve the Indian-Indonesian business landscape.

Benefits of The Indian Desk

  • Extensive knowledge of the specific regulations and policies applying to corporate entities and;
  • private individuals concerning trade, business and investment between India and Indonesia;
  • Bilingual team with extensive cross-border exposure;
  • Well connected team amongst the Indian community in Indonesia as well as in India;
  • Advice tailored to your size, sector and geography;
  • Liaison with the Indian Embassy’s Commerce Wing and other relevant business associations;
  • Efficient cost structures and charge out rates that are both competitive and transparent.

Our Range of Professional Services

  • Audit and financial reporting assurance;
  • Corporate finance and transaction advisory, including due diligence, acquisitions and disposals;
  • Corporate tax compliance and assurance, including global effective tax rate optimization and profit repatriation solutions
  • Tax audits for listed groups, including Indonesian subsidiaries of Indian groups;
  • International tax, including transfer pricing;
  • Employment and expatriate taxes;
  • Tax investigations and negotiation services;
  • Financial planning;
  • Legal services – company establishment, notarial services.

Moores Rowland インドネシアジャパンデスクでは、ジャカルタ・バリ事務所より、日本人も含め、約350名のスタッフにて、地場及び外資系企業へサービスを提供しております。進出サポート、会社設立から会計、税務、監査まで、各サービス内容にて経験豊富なチームにて対応いたします。

法務コンサルティング

会社設立(PMA、駐在員事務所)代行 
労働ビザ取得 
各種契約書の作成・レビュー 
会社清算関連業務 
Corporate Secretary業務

*弊社グループ会社のインドネシア弁護士事務所にて対応致します。

会計アウトソーシング

会計事務代行 
会計事務の内容レビュー 
給与計算(個人所得税・Jamsostek)業務

税務関連業務

各種税務申告書(法人税、VAT)の作成及びレビュー 
移転価格税制に関する業務 
税務調査(Tax Audit)、税務訴訟(Tax Court)対応サポート 
個人所得税関連業務 
税務・税効果分析(Tax Diagnostic Review)

監査業務

会計監査 
内部監査サポート 
人権監査

アドバイザリーサービス

インドネシア市場調査 
現地提携先(Joint Venture)開拓サポート 
M&A関連業務 デューデリジェンス(Due Diligence) 
企業価値(バリュエーション)算定  

連絡先

ジャカルタ 
Jl. Sisingamangaraja No.26 Bundaran Senayan, Jakarta 12120 
バリ 
Jl. Sunset Road no. 100 D, Kuta – Bali 80361 
Moores Rowland - Japan Desk
japandesk@moores-rowland.com