Matasigma is a provider of tax, accounting and financial advisory outsourcing services (“Services”) and is part of Persekutuan Milko Hutabarat & Rekan (MP Consulting) which is located at Jalan Raya Boulevard Timur Blok NB.1, Kav.36, RT.1/RW.12, Pegangsaan Dua, Kec. KLP. Gading, North Jakarta, Special Capital Region of Jakarta 14250 which is hereinafter referred to as the Service Provider.
Individuals who enter the Matasigma site are hereinafter referred to as Accessors.
The user is referred to as a Customer and can start using the Service Provider's Services through the Application Channel if they have read, agreed to the terms and conditions of service and/or completed the payment stage with the amount of the fee paid in full according to the type of service and the payment settlement procedure.
Application Channel is an online channel and/or software that Customers can use to upload data, view reports and work progress, manage data and services provided by the Service Provider.
The individual who is responsible on the Customer's side is hereinafter referred to as the Customer Representative.
Customers are required to appoint one Customer Representative who is responsible for being a liaison for updating information, data and documents related directly or indirectly to the Services received by the Customer. If there is a change in Customer Representative, the Customer is required to notify the Penasigma representative via email to the email address ending with @bisnis.matasigma.id
The services provided by the Service Provider are in accordance with internal policies, rules and procedures which may change from time to time at its discretion.
The Service Provider may make changes to the provisions of the Terms and Conditions of Service at any time. Such changes shall apply if they have been displayed on the official website and/or on the Service Provider's application Channel. In this case, the Customer is responsible for reviewing the Terms and Conditions of the Service Provider regularly. Any such changes, whether or not reviewed by the Customer, shall remain in effect and bind every Customer who uses the services of the Service Provider.
Any changes to the provisions in the Terms and Conditions of Service, the Service Provider will make every effort to notify the Customer via a digital platform or via email sent to the Customer Representative.
In the event that there is a separate agreement between the Service Provider and the Customer, the articles made will refer to these Terms and Conditions.
By registering and using the Service Provider's Services, the Customer declares that the Customer has read and understood these Terms and Conditions of Service and is deemed to have the authority to act on behalf of themselves, on behalf of a person or group of people, on behalf of an organization, or on behalf of another body registered to use the Service User's Services.
These Service Provider Terms and Conditions serve as a valid and binding agreement between the Customer and the Service Provider.

The Service Provider provides Services related to Taxation, Bookkeeping and Financial Advisory as stated on the Service Provider's website.

Services provided and rendered by the Service Provider can only be ordered by the Customer and the results submitted by the Service Provider via a digital platform.

The Service Provider is not responsible, will not acknowledge and will not follow up on any communication and/or correspondence made by either customers and employees of the Service Provider using means outside the digital platform, and any such communication and/or correspondence will be the sole responsibility of the Customer.

The digital platform of the Service Provider in question is

The site created, owned and operated by the Service Provider which is currently accessible at the Service Provider's URL and changes to the site from time to time ("Site"); and/or

Applications distributed, provided and/or operated by the Service Provider, i.e. running on Microsoft Windows, Linux and its variants, Mac, iOS and Android operating systems and their changes from time to time (“Applications”);

The Whatsapp Business chat application is owned and operated by the Service Provider with the number 087840499978 (“Whatsapp”);

Email the official employee of the Service Provider with an email address that has the domain (ending with) @bisnis.matasigma.id(“email”);

Online meeting applications include but are not limited to the Zoom and Google Meet applications with links that will be previously informed via the Site, Application, Whatsapp and/or email (“Online Meeting”).

The Service Provider's working hours are from 08.00 to 17.00 Western Indonesia Time every working day.

Service Provider Working Days are Monday to Friday every week, excluding national holidays and joint leave.

A. Service Providers have the RIGHT to:

Determine the terms and conditions of the Service unilaterally and can change or update the terms and conditions of the Service at any time and without requiring the approval of the Customer.
Collect and use Customer data in accordance with applicable privacy policies.
Using data provided by the Customer for the purpose of Customer tax reporting, Customer bookkeeping and other matters related to the Service Provider Services.
Conduct evaluation and validation of the suitability of the Service selected by the Customer with the actual conditions and needs. In the event of any discrepancy, the Service Provider has the right to replace the Service and charge the difference (if there is a difference). During the Service replacement process, the Service Provider will stop the previous Service and return to providing the latest Service after the Customer pays the difference (if there is a difference).
Terminate Services to users who violate the terms and conditions.
Determine prices for Services as stated in the Service Provider and provide discounts to Customers as desired
Billing for the Services selected by the Customer using the payment channels owned before delivering the Services selected by the Customer unless there is a specific assessment given by the Service Provider to the Customer so that payment can be made after the Services are provided.
Protecting its intellectual property rights and trademarks.
Determine limitations on the use of Services by Customers

B. Service Providers have an OBLIGATION to:

Providing quality services that meet established standards.
Provide correct and transparent information about its services.
Protecting Customer privacy and personal data.
Prevent abuse of the Service, such as spamming or fraud.
Handle technical issues and ensure that the Services remain available and stable.
Respond to customer complaints and problems quickly and accurately.
Comply with all applicable laws and regulations
The Service Provider will not be liable if the Customer acts on advice the Service Provider has given on a previous occasion without first confirming with the Service Provider that such advice is still valid in light of any changes in tax regulations or the Company's circumstances.
The Service Provider shall not be liable for any losses arising from changes in tax regulations or their interpretation that occur after the date of the advice given as stated in Article No.8 of the Terms and Conditions of the Service Provider's Rights and Obligations.

A. Customers have the RIGHT to:

Get clear and transparent information about the services provided.
Obtaining Service results in accordance with the data and information provided or other matters stipulated in the Terms and Conditions of Service.
Access and use the Services in accordance with the terms and conditions.
Obtain access rights and utilize the Service Provider Services through the site based on the type of Service selected in accordance with the terms and conditions of the Service. This right is non-transferable and limited.
Get privacy protection and personal data security in accordance with applicable privacy laws.
Provide feedback and file complaints regarding the Services received.
Stop using the Service Provider's Services at any time.

B. Customers have an OBLIGATION to:

Legal Compliance: Customer will comply with all applicable laws, regulations, and legislation in Indonesia in all Customer business activities involving the Service Provider. Customer acknowledges that tax evasion, money laundering, falsification of books, double bookkeeping practices, and other unlawful actions are illegal and will not be carried out by Customer.
Business Integrity: Customer will conduct Customer's business with high integrity and ethics. Customer will not engage in any action that is detrimental to the Service Provider, other parties, or the government. Customer will avoid any form of fraud, abuse, or action that is detrimental to other parties or creates dishonesty in Customer's business bookkeeping.
Cooperation with Service Providers: Customer will cooperate with Service Providers and communicate openly and honestly in all Customer interactions with this platform. Customer will provide accurate and relevant information to assist in the management of Customer's business taxes and bookkeeping.
Privacy and Data Security: Customer will maintain the privacy and security of data that Customer shares with Service Providers. Customer will comply with applicable privacy policies and will not access or disclose unauthorized data.
Financial Responsibility: Customer will pay taxes and other financial obligations in a timely manner in accordance with the requirements set by the Indonesian government. Customer will not take any action intended to avoid legitimate financial obligations.
Social Responsibility: The Customer will maintain the positive image of the Customer as a customer of the Service Provider by supporting the company's social responsibility and complying with the business ethics proposed by the Service Provider.
Consequences of Violation: The Customer understands that the Service Provider has the right to terminate the Service or the Customer's business relationship if the Customer violates these integrity principles or if the Customer does not comply with applicable laws in Indonesia.

Ensure that the username and password required to access the Service Provider Services are kept secure and confidential. The Customer must immediately notify the Service Provider of any unauthorized use of the password and the Service Provider will assign the Customer's password.
When accessing and using the Service Provider Services, Customers must not use or misuse the Service Provider Services in any way that could interfere with the ability of other users to use the Services or the Site, not attempt to gain unauthorized access to any material other than that which the Customer has expressly obtained permission to access, and not submit anything to the Site that could damage another person's computer equipment or software, offensive materials, or materials or data that violate any law (including Data or other materials protected by copyright or trade secrets that the Customer does not have the right to use).
Customers are prohibited or not permitted to misuse, make changes, modifications, manipulate the system, and/or hack the Service Provider Platform or do other things that can disrupt the smooth and effective operation of the Service Provider, and/or cause losses to the Service Provider or in any form.

The price for each service is based on the price listed on the Service Provider's website, Proposal or Electronic Offer Letter.
Prices listed on the Service Provider's website and Electronic Proposals and Offer Letters may change at any time in accordance with the Service Provider's policy.
The prices listed on the site are prices before Value Added Tax (VAT) in accordance with applicable provisions.
Customers are required to make full payment according to the invoice value from the Service Provider. If the customer has an obligation to withhold Article 23 Income Tax to the Service Provider, the Service Provider will pay the Article 23 Income Tax after there is Proof of Article 23 Income Tax Withholding from the Customer.
The Service Provider uses electronic payment channels, and all costs arising from these payment services will be charged to the Customer.

Neither Party shall be liable for any failure to perform its obligations as set out in the Agreement if the performance of such obligations is prevented or delayed due to “Force Majeure”.
Force Majeure is an event or circumstance that is beyond the control, without any fault or negligence of, and cannot be prevented by taking reasonable measures by the affected Party (“Affected Party”), including but not limited to:

mass riots, civil war, rebellion, power struggle, war with another country or terrorism;
earthquake, flood, fire, volcanic eruption, drought, unusually severe weather conditions or other natural disaster;
industrial dispute or strike;
system disruptions (including but not limited to payment systems or other services provided by third parties), electricity, telecommunications, service providers (including the internet), and other matters beyond the control of Smartumkm.id; or
changes in legislation or the existence of policies
In the event of a Force Majeure Event, the Affected Party must immediately provide notification to the other Party, if possible within a period of 3x24 hours after the Force Majeure Event occurs, and clearly describe the nature of the Force Majeure Event that has occurred along with supporting data or relevant evidence, and the obligations of the Affected Party under the Agreement that cannot be implemented or whose implementation is delayed by the Affected Party due to the Force Majeure Event.
In the event of Force Majeure and the Affected Party experiences obstacles in carrying out its obligations under the Agreement, the Parties agree to meet in order to find a solution and agree on any necessary changes to the Agreement, if
Negligence or error by one of the Parties in carrying out its obligations under the Agreement which is solely caused by Force Majeure cannot be considered a violation of the provisions of the Agreement, provided that the Affected Party has made the best possible efforts to take action within its capabilities to fulfill the terms and conditions.
A Force Majeure Event does not relieve either Party from responsibility for any obligation that arose before the occurrence of the Force Majeure Event.

If the Customer wishes to stop the Services that have previously been ordered and paid for to the Service Provider, the Customer can submit a request to stop the services via Whatsapp and Email.
The application may be submitted on the condition that the Service Provider has not yet sent data and information related to the Service in question.
In the event that a request for a refund of the Service fee that has been paid in full is submitted after the Service Provider has requested data and information related to the related service, then you are deemed to have unilaterally cancelled the order and the Service fee that has been paid in full will not be refunded.
If there is a refund, then a maximum of thirty (30) days after the termination request is approved, the Service Provider will send the refund via bank transfer.
The refund amount will be deducted by 15% from the total amount paid.
All costs arising from the refund process will be charged to the Customer.
For the purposes of terminating this Agreement, the Parties agree to waive the provisions of Article 1266 of the Civil Code to the extent that court approval is required to terminate the Agreement.

The Service Provider is committed to protecting the confidentiality of Customer Data (“Confidential Information”) in accordance with the provisions of these Terms and Conditions of Service and not using such Data for any purpose other than for the benefit of running the Service Provider's services. The Data herein does not apply to Personal Data that:

A party can prove that the party lawfully possessed the Data prior to its disclosure by the party and that it was not obtained from the disclosing party or another party that is under an obligation to maintain the confidentiality of information obtained from the disclosing party;
The data has been made known to the public without violating applicable laws;
It has become public knowledge, not due to any breach by the receiving party or its representatives;
Data is lawfully obtained by another party without confidentiality restrictions from other sources;
Such data is required to be disclosed by court order, court decision, arbitrator's decision, government institution, government official or under applicable law; and/or
Data that can be proven in writing has been developed independently by the receiving party without using Personal Data disclosed by the disclosing party.
The Service Provider has the right to obtain, collect and store Data from and/or through the Service Provider Platform, telephone, obtained from the Service Provider's tools, systems or resources.
Confidential Information includes all information provided by customers, whether in writing, electronically or verbally, including personal identity information representing each party, but does not include information that has become or will become public.
The Service Provider has the right, for the purposes of promotional activities, training or similar business purposes, to mention the name of the Service Provider's Customer, taking into account the Service Provider's obligation not to disclose confidential information as stated above.
The Parties hereby agree and declare that all content, data, information, documents, or data in any form of documents submitted orally, printed, written, graphic, magnetic, or photographic or in any form from a Party disclosing to the other Party, other information relating to business, products and services in connection with this Agreement or its implementation, including client/consumer data, Service Provider data, or any application owned by the Service Provider constitutes confidential data and/or documents ("Confidential Information"), both during the Agreement and after the Agreement ends.
Any Confidential Information shall remain the property of the Party disclosing the Confidential Information and disclosure of such Confidential Information shall not grant the Party receiving the Confidential Information any rights (including any intellectual property rights) to any Confidential Information other than the rights contained in
The Customer is obliged not to disclose or notify the Service Provider's Confidential Information without the prior written consent of the Service Provider, except when such Confidential Information must be disclosed to authorized parties as required or based on applicable laws or regulations in Indonesia, which must be followed by written notification to the Service Provider regarding disclosure to such authorized parties.
The Party receiving Confidential Information agrees and is able to immediately and promptly upon request from the Party disclosing the Confidential Information, to return any Confidential Information held by the Party receiving the Confidential Information to the Party disclosing the Confidential Information, and is willing to delete or destroy any Confidential Information held by the Party receiving the Confidential Information.
These confidentiality provisions will remain in effect even if the Agreement is terminated.
The security and confidentiality of the Customer's account, including registered name, registered email address, registered mobile phone number, payment details are entirely the Customer's responsibility. All losses and risks resulting from the Customer's negligence in maintaining security and confidentiality as mentioned are borne by the Customer, the Service Provider will consider any use or order made through the Customer's account with the Service Provider as a legitimate request from the Customer.

The Parties have full power, authority and legal rights to make and execute the Agreement and any other documents and/or agreements.
Each Customer representative who uses the Services of the Service Provider for and on behalf of the Customer is a legally competent person and has full authority and power to

Using the Services of a Service Provider,
Accessing Service Provider Services,
Selecting, creating and placing Orders, and
Conducting transactions with Service Providers.
The Customer releases the Service Provider from all: claims, lawsuits, costs, losses, damages, and losses arising as a result of the Customer's violation of the Terms and Conditions of Service, or any obligations that the Customer may have to the Service Provider.
Customer warrants that, if registering to use the Services on behalf of another person, Customer has the authority to agree to these terms on that person's behalf, and agrees that by registering to use the Services of the Service Provider, Customer binds the person on whose behalf Customer is acting to, or intends to act on their behalf, any obligations that Customer has agreed to in these Terms, without limiting Customer's own obligations under these Terms.
Customer acknowledges that Customer has the authority to use the Services and the website, and to access the information and data that Customer enters into the website, including any information or data entered into the website by anyone Customer has authorized to use the Service Provider Services. Customer is also authorized to access processed information and data that is made available to Customer through Customer's use of the website and the Service Provider Services.
Customer acknowledges that the Service Provider is not responsible to anyone other than Customer, and nothing in this Agreement is intended to benefit anyone other than Customer.
Customer acknowledges that it is Customer's sole responsibility to determine whether the Service Provider's Services meet Customer's business needs and are suitable for their intended use. Service Provider makes no warranty for its Services and does not warrant that the Service Provider's Services will meet all of Customer's requirements, or that they will be suitable for the purposes that Customer intends.

The Service Provider only prepares Tax Data and Documents as part of the Customer's obligation to report the Tax Return (SPT) to the DJP (Directorate General of Taxes).

The customer is responsible for documents which include, but are not limited to, bookkeeping, financial reports and other required documents.

For SPT, and or other documents as attachments reported to DJP, Customers have understood the contents of the information contained therein and are fully responsible for any impacts. Preparation of SPT, financial reports, or other services will only be carried out based on data provided by Customers and applicable tax laws and regulations. Customers are fully responsible both formally and materially for the accuracy of the data and information provided to the Service Provider.

The Service Provider will complete the Monthly/Periodic Tax Return (SPT) preparation service in accordance with the information stated on the Service Provider Application Channel within 2 to 10 working days after receiving complete data or in accordance with the terms and conditions of service or applicable tax regulations.

When using the Services of a Service Provider, the Customer sends the data required to obtain the Services according to the features available and at the same time gives full authority to affix the approval in the form of a signature and stamp provided via electronic files, in the form of image/photo data or stamps, on the documents in question.

The data that the Customer provides to the Service Provider that is used for the preparation of Tax Documents or the preparation of financial reports and other matters related to the Service Provider's services is data that is correct, complete and detailed ("Complete Data") that fully reflects the circumstances of the Customer in accordance with the Customer's Obligations that must be fulfilled.

Complete Data must be provided by the Customer no later than the 5th of each month for monthly Service services. If within one period the Customer is unable to provide complete data on time, then the late reporting or the absence of SPT reporting is entirely the Customer's responsibility.

Customers after checking the draft SPT submitted by the Service Provider. Approval of the draft SPT is done by making the Tax payment stated on the billing id, or by confirming approval via email to the Service Provider.

When the Customer agrees to use the services of the Service Provider, the Customer has given full authority to the Service Provider to carry out the SPT submission process and the Customer is also fully aware of all consequences including sanctions in accordance with applicable laws and regulations, and declares that what has been submitted in the SPT and its attachments is true, complete and clear.

In the circumstances that the Customer has agreed to, the Customer is deemed to have given the Service Provider the authority to obtain and use the Service Provider's EFIN (Electronic Filing Identification Number) to submit the SPT report through any channel to the DGT by prioritizing the principles of sufficient caution and feasibility.

In accessing DJP services online, the Customer agrees and gives full authority to the Service Provider to reset the password and use of the email address registered in the Customer's DJP Online account data by prioritizing the principle of sufficient caution and feasibility. Furthermore, the Service Provider will notify the Customer of the results of the reset of the password in question.

In accessing the Services of Service Providers other than Services related to the preparation and reporting of SPT, and the preparation of financial reports, the Customer will be subject to the provisions and limitations that will be prepared and agreed upon later by prioritizing good faith to support each other in the successful implementation of the service and continue to maintain confidential information after the service is completed.

The Customer fully understands and releases the Service Provider from all tax costs that may arise, whether from the application of regulations in the preparation of the SPT or from fines or interest sanctions for late reporting and payment of taxes. The Customer also releases the Service Provider from all risks of tax audits conducted by the DGT on the submitted SPT report.

Customer acknowledges that Customer remains responsible for complying with all applicable accounting, tax and other laws or regulations. It is Customer's responsibility to verify that the storage and access to Customer data through the application and site remains compliant with the laws applicable to Customer (including any laws requiring Customer to retain records).

In the event of an error that is only realized by both parties after the SPT submission process has been successfully carried out, each party has no objection to making a revision to the SPT and submitting the SPT with a correction amount of 1 (one) time. The Customer releases the Service Provider from any payment responsibility for possible changes in the calculation of the tax that still has to be paid during the revision, along with the risk of fines or administrative interest that will arise. The error in question is an error in inputting data and information into the SPT, calculating the tax payable or inputting it into the bookkeeping.

In the event that the Customer provides new data after the submission of the SPT for a certain period has been submitted, then each party has no objection to making a revision of the SPT and submitting the SPT with a correction status and for each revision of the tax report an additional fee of 50% will be charged from the fee paid by the customer to the Service Provider in the month in which the revision of the tax report was made.

This document constitutes an agreement between the Service Provider (“Matasigma”) and the Service Recipient (“Customer”) governing the Bookkeeping Services to be provided by the Service Provider to the Customer. This Agreement applies to all work performed by the Service Provider for the Customer.
The Service Provider will provide Bookkeeping Services to the Customer, which include:
Recording of financial transactions
Preparation of financial reports
Bookkeeping and bank reconciliation
Bookkeeping consultation
Other services supporting bookkeeping
Customers are responsible and obliged to:
Provide complete and accurate information to the Service Provider.
Pay the Bookkeeping Service fees according to the agreed terms.
Review and approve financial reports prepared by the Service Provider.
Follow the instructions from the Service Provider to fill in the data in accordance with the provisions and/or templates provided, including written guidelines and direct communication via email, telephone or other communication platforms.
Read and understand the instructions carefully.
Ask for clarification if any instructions are unclear.
Fill in the data correctly, completely and on time.
Provide approval and input on improvements according to the agreed time.
The Service Provider will maintain the confidentiality of all information obtained from the Customer in accordance with Section or Article 7 Concerning Confidentiality of the Terms and Conditions of Service.
The Bookkeeping Service Fee will be agreed between the Service Provider and the Customer in accordance with the Proposal, Work Agreement Letter (“SPK”) and/or Electronic Offer Letter per job before the start of the job. Fees may change depending on the complexity of the job and changes or additions to the scope of services. Changes or additions to the fee will be informed in advance via email and approved by the customer before the changes or additions to the fee become effective.
The Customer will pay the Bookkeeping Service fee to the Service Provider in accordance with the provisions agreed upon in the Service Fee listed in the SPK.
This agreement may be terminated by either party by giving written notice to the other party at least 2 weeks before the end of the contract.
Any dispute arising from this Terms of Service Agreement shall be resolved through deliberation. If deliberation fails, the dispute shall be resolved through arbitration in accordance with the provisions applicable in Indonesia.
This Agreement shall be governed and construed in accordance with the laws of Indonesia.
Matasigma is not responsible for Customer's non-compliance with Service Provider's instructions which may result in:
Delay in completion of work.
Errors in financial reporting.
Additional costs to complete the work.
By signing this agreement, the Customer states that they have read and understood all of these terms and agreements and agree to be bound by all of these terms and agreements.