Accounting Finance and Tax Manager

KEY RESPONSIBILITIES

A. Financial Planning & Management

1. Develop and implement financial strategies aligned with the company's business objectives.

2. Prepare annual budgets, financial forecasts, and cash flow projections for the company and each restaurant outlet.

3. Monitor financial performance against budgets and provide variance analysis with corrective recommendations.

4. Evaluate revenue, gross profit, operating expenses, and net profit for each outlet.

5. Identify opportunities to improve profitability, optimize spending, and strengthen financial sustainability.

6. Prepare financial projections and feasibility analyses for new outlets, business expansion, and other investment proposals.

7. Provide financial recommendations to the Director/Owner and management to support strategic decision-making.

8. Monitor the company's financial position, working capital requirements, and funding needs.

B. Accounting & Financial Reporting

1. Oversee all accounting operations, including general ledger, accounts payable, accounts receivable, bank reconciliation, and journal entries.

2. Ensure accurate, complete, and timely recording of all financial transactions.

3. Review and approve financial reports prepared by the Accounting Supervisor and accounting team within delegated authority.

4. Ensure timely monthly, quarterly, and annual financial closing.

5. Oversee the preparation of financial statements, including the Profit and Loss Statement, Balance Sheet, Cash Flow Statement, and supporting schedules.

6. Ensure financial reports are prepared in accordance with applicable Indonesian Financial Accounting Standards (SAK).

7. Establish consistent accounting procedures and reporting standards across all restaurant outlets.

8. Coordinate with external auditors, tax consultants, and other professional advisers when required.

9. Ensure proper documentation, record retention, and financial data integrity.

C. Cash Flow & Treasury Management

1. Monitor daily cash positions, bank balances, cash inflows, and cash outflows.

2. Prepare and maintain short-term and long-term cash flow forecasts.

3. Ensure sufficient funds are available for payroll, supplier payments, taxes, and operational expenses.

4. Establish and monitor payment schedules, supplier credit terms, and accounts payable aging.

5. Review payment proposals and ensure compliance with the company's approval matrix.

6. Monitor petty cash, cash advances, reimbursements, and outlet cash settlements.

7. Maintain effective banking relationships and oversee bank account administration.

8. Identify potential liquidity risks and recommend appropriate preventive measures.

D. Tax Management & Compliance

1. Oversee the company's tax compliance and ensure timely fulfillment of applicable tax obligations.

2. Supervise tax calculations, preparation, reconciliation, payment, and reporting for relevant taxes, including PPh 21, PPh 23, PPh 4(2), PPN where applicable, and other applicable tax obligations.

3. Ensure accurate reconciliation between accounting records, payroll data, tax calculations, and tax returns.

4. Oversee the preparation and submission of tax returns and supporting documentation through the applicable tax administration systems, including Coretax.

5. Monitor changes in Indonesian tax regulations and evaluate their financial and operational impact on the company.

6. Coordinate with external tax consultants and represent the company in tax-related discussions within the authority granted by management.

7. Manage tax audit preparation, tax clarification requests, and follow-up actions from the relevant tax authorities.

8. Identify tax risks and implement appropriate controls to minimize errors, penalties, and non-compliance.

9. Recommend lawful and commercially appropriate tax planning strategies.

10. Ensure tax planning and reporting practices are consistent with applicable regulations and supported by adequate documentation.

E. Budgeting & Cost Control

1. Lead the annual budgeting process in coordination with Operations, Kitchen, Purchasing, HR, Marketing, and other relevant departments.

2. Establish financial monitoring procedures and cost-control standards for all outlets.

3. Monitor food cost, beverage cost, labor cost, utilities, rent, maintenance, marketing expenses, and other operating expenses.

4. Review food and beverage cost variances, stock adjustments, inventory valuation, wastage, and potential stock losses.

5. Analyze delivery platform performance, including GoFood and GrabFood commissions, advertising expenses, promotional costs, and contribution margins.

6. Evaluate the financial impact of discounts, vouchers, complimentary items, and marketing campaigns.

7. Identify unusual spending patterns and recommend corrective actions to outlet managers and department heads.

8. Develop financial performance benchmarks and cost-efficiency targets for each outlet.

9. Review supplier pricing and payment terms in coordination with the Purchasing and Operations teams.

10. Support management in improving gross profit margins and overall restaurant profitability.

F. Internal Control, Risk Management & Audit

1. Establish, implement, and periodically review financial policies, accounting procedures, and internal control systems.

2. Ensure proper segregation of duties and approval authority for financial transactions.

3. Review controls over cash handling, sales reporting, procurement, inventory, payroll, and supplier payments.

4. Identify and investigate material financial discrepancies, unusual transactions, and potential fraud risks.

5. Coordinate internal and external audits and ensure timely resolution of audit findings.

6. Ensure compliance with company policies, financial SOPs, and applicable legal requirements.

7. Implement corrective and preventive measures to strengthen financial governance.

8. Report significant financial risks, control weaknesses, and suspected irregularities to the Director/Owner.

G. Payroll & Employee-Related Financial Coordination

1. Oversee the financial review of payroll summaries, employee reimbursements, allowances, incentives, bonuses, and other employee-related payments.

2. Coordinate with HR to ensure payroll data, employee tax calculations, and supporting documents are accurate.

3. Monitor the financial recording and applicable tax treatment of THR, overtime, service charge distributions, and other employee benefits.

4. Ensure applicable employer and employee statutory contributions are properly accounted for and coordinated with HR.

5. Maintain appropriate confidentiality and access controls over employee compensation and payroll information.

H. Inventory & Outlet Financial Performance

1. Review monthly inventory valuation and stock reconciliation reports across all outlets.

2. Analyze variances between theoretical and actual food and beverage costs.

3. Coordinate with Operations, Kitchen, and Purchasing to investigate wastage, spoilage, stock discrepancies, and unexplained adjustments.

4. Evaluate the financial performance of dine-in, takeaway, and delivery sales channels.

5. Prepare outlet-level profitability reports and identify underperforming outlets or product categories.

6. Recommend corrective actions based on financial data and operational performance.

7. Monitor financial performance trends to support menu pricing and product profitability analysis.

I. Team Leadership & Development

1. Lead, supervise, and develop the Finance, Accounting, and Tax team.

2. Set departmental objectives, work priorities, reporting deadlines, and performance standards.

3. Supervise the Accounting Supervisor and ensure effective delegation of daily accounting activities.

4. Conduct regular performance reviews, coaching, and training for team members.

5. Establish clear workflows, review procedures, and accountability across the department.

6. Improve the efficiency of accounting systems, reporting processes, and financial controls.

7. Promote integrity, professionalism, collaboration, and continuous improvement within the team.

J. Management Reporting & Business Partnership

1. Prepare monthly financial performance presentations for the Director/Owner and management.

2. Provide analysis of sales trends, profitability, cost movements, cash flow, and budget variances.

3. Deliver actionable financial insights to support operational and commercial decisions.

4. Participate in management meetings and provide financial recommendations.

5. Collaborate with department heads to improve financial awareness and accountability.

6. Develop financial dashboards and management reports that support timely decision-making.

KEY PERFORMANCE INDICATORS (KPIs)

KPI Performance Measurement Financial Reporting Accurate and timely monthly and annual financial statements Monthly Closing Completion within the management-approved deadline Budget Control Actual expenses monitored against approved budgets Outlet Profitability Regular analysis of outlet-level revenue, margins, and net profit Cash Flow Management Reliable cash forecasts and adequate operational liquidity Tax Compliance Applicable tax obligations submitted and paid within statutory deadlines Reconciliation Timely completion and resolution of material reconciliation differences Cost ControlI dentification and follow-up of significant cost variances Accounts Payable Supplier obligations accurately monitored and payments managed according to approved terms Internal Control Compliance with financial SOPs and resolution of control weaknesses Audit Readiness Complete supporting documentation and timely follow-up of audit findings Team Performance Departmental targets, reporting deadlines, and quality standards achieved

Specific numerical targets and deadlines shall be established and approved by management according to the company's financial objectives and operating conditions.

4. QUALIFICATIONS & REQUIREMENTS

1. Bachelor's degree (S1) in Accounting, Finance, or a related field. A professional accounting qualification or relevant certification is an advantage.

2. Minimum 5–7 years of experience in Finance, Accounting, or Tax, including at least 2–3 years in a managerial or supervisory leadership role.

3. Experience in the restaurant, hospitality, retail, or multi-outlet F&B industry is strongly preferred.

4. Strong knowledge of financial reporting, budgeting, cash flow management, cost control, and internal controls.

5. Good understanding of Indonesian tax regulations and applicable tax administration procedures, including Coretax.

6. Familiarity with Indonesian Financial Accounting Standards (SAK).

7. Proficiency in Microsoft Excel and accounting or enterprise resource planning systems.

8. Experience analyzing outlet profitability, inventory costs, supplier payments, and online food delivery platform performance is an advantage.

9. Strong analytical, strategic thinking, problem-solving, and decision-making skills.

10. Demonstrated leadership, communication, negotiation, and team management capabilities.

11. High integrity, accuracy, accountability, and confidentiality.

12. Ability to manage multiple priorities, meet deadlines, and communicate financial information effectively to non-finance stakeholders.

5. AUTHORITY & DECISION-MAKING

The Finance, Accounting & Tax Manager is authorized to:

1. Review financial transactions, reports, budgets, reconciliations, and tax documentation.

2. Request clarification and supporting documents from relevant departments.

3. Recommend budget adjustments, cost-saving initiatives, and improvements to financial procedures.

4. Recommend payment prioritization based on cash flow, contractual obligations, and operational requirements.

5. Escalate material financial discrepancies, tax risks, potential fraud, and compliance issues to management.

6. Supervise and evaluate the performance of the Finance, Accounting, and Tax team.

7. Approve transactions only within the authority formally delegated by the company.

All bank transfers, borrowing, capital expenditure, tax positions requiring management approval, and other significant financial commitments must follow the company's approval matrix and applicable authorization limits.