• 27 Nopember 2025 - The Importance of PBK: A Real Case Study of Unrecognised Tax Credits • 24 Nopember 2025 - “Affirming the Legal Standing of Article 25 Income Tax Installments in the Self-Assessment System: A Formal Review of PUT-011550.99/2024/PP/M.IXA Year 2025” • 24 Nopember 2025 - HGU Documents Are Not Always Proof: This Ruling Voids Rp12.7 Billion Non-Operating Income Correction! • 24 Nopember 2025 - Shareholder Debt During Liquidation Considered Profit? Tax Court Annuls a Rp. 10 Billion Correction • 24 Nopember 2025 - National Tax Revenue Faces Peak Year-End Challenges • 24 Nopember 2025 - National News Narrative: Policy Consolidation and Energy Transition Challenges • 21 Nopember 2025 - Issues of Integrity and Tax Compliance: Corruption, Tax Amnesty, and Excise Performance • 21 Nopember 2025 - Slowing Liquidity and Business Security Threats: A Spotlight on Capital Outflow and Purchasing Power • 20 Nopember 2025 - Indonesia's Fiscal Pressure and External Deficit: Spotlight on Slow Government Spending and Nickel Investment • 19 Nopember 2025 - NPWP Branch vs. NPWP Head Office Dispute: The Story of PT BB's Final Income Tax PPh • 19 Nopember 2025 - Indonesia's Monetary and Fiscal Policy Direction: Anticipating Global Uncertainty and Strengthening Digital Transactions • 19 Nopember 2025 - Fiscal Dynamics and Legal Reform: The Challenge of Tax Revenue and Strengthening Indonesia's Investment Climate • 18 Nopember 2025 - Rupiah Anomaly and Under-Invoicing Cost State; BI Projected to Hold Interest Rate, 6% Flat KUR Boosts MSMEs • 18 Nopember 2025 - Carbon Tax Threatens Energy Prices; Government Strengthens Law (Common Law) and Coal Export Duty Amidst Permanent 0.5% MSME Tax • 17 Nopember 2025 - Key Developments: Increased KUR Disbursement, BUMN Investment Expansion, and Strategic Energy Policy • 17 Nopember 2025 - Strengthening State Revenue: From Internal Sanctions to Artificial Intelligence Weaponry • 16 Nopember 2025 - Strength of Transactional Evidence: Analysis of PT HI's Decision on the Cancellation of the VAT Taxable Income Tax (DPP) Correction Due to Equalization and Cash Flow Testing • 13 Nopember 2025 - Strengthening Investment, Risk of Losing Rp1,300 T in Tax Revenue • 12 Nopember 2025 - Tax Data Reform, BI Strategic Agenda, and Vape Regulation • 11 Nopember 2025 - Losing the Proof, Winning Partially: PERUM B’s Crucial Lesson in PPh 22 Dispute Arising from VAT Data Discrepancy • 11 Nopember 2025 - Reimbursement Costs Rejected by DJP but Accepted by the Tax Court: The Key to Proving Business Relevance • 11 Nopember 2025 - Consumption Tax Declines, DJP Prepares Single Profile with Customs; Retail Sales Predicted to Rise • 10 Nopember 2025 - Tax Reform and Redenomination Issues Color Economic Optimism • 07 Nopember 2025 - Crypto Tax Rises, Government Reviews Diaper Excise Amidst Stimulus Push • 06 Nopember 2025 - Global Tax Targets E-Money, Regions Ramp Up Tax Digitalization • 05 Nopember 2025 - The Court Cancels the Rp112 Billion Correction: The Directorate General of Taxes Inconsistency in Rejecting the Comparable Companies is Deemed Unfounded • 05 Nopember 2025 - VAT Dispute on Fixed Asset Disposal (Article 16 D) • 05 Nopember 2025 - Taxpayer Wins Against Customs: Full Acceptance of Customs Value, Import Duty Declared Zero. The Key to Successfully Defending the Transaction Value Method. • 05 Nopember 2025 - Zero Tax for PBG: Determination of Withholding Agents for Income Tax Article 23 in Freight Forwarder Transactions • 05 Nopember 2025 - SPPTDLN System Prepared, Featuring Blocking Option and Tax Incentives • 04 Nopember 2025 - Train Subsidies for Farmers & Discussing Trump Tariffs, Indonesian Inflation Declines • 03 Nopember 2025 - Final Income Tax for MSMEs Made Permanent, Finance Minister Prepares Illegal Cigarette Excise Amidst Gen Z Consumption Shift • 31 Oktober 2025 - Issuing Tax Invoices Based on BAPPB (Berita Acara Pemeriksaan dan Penerimaan Barang) Dates? PT FI Loses VAT Penalty Lawsuit Against the DGT, Dominance of VAT Laws Lex Generalis • 31 Oktober 2025 - Regional Tax Digitalization and TPT Industry Protection Become Government Focus • 30 Oktober 2025 - BI Launches QRIS Tap-In-Out & Prepares Digital Rupiah Amidst US-Indonesia Negotiations and “Warung Madura” Issue • 29 Oktober 2025 - Reviewing VAT & Tourism Incentives, Government Urged to Ease Regional Loans • 28 Oktober 2025 - Fitch Maintains Indonesia's BBB, Finance Minister Wary of VAT Impact and Customs Issue • 27 Oktober 2025 - Purbaya's Tax Optimism Tested, PPh 21 TER Triggers Chaos • 25 Oktober 2025 - The Key to Saving a Subsidiary Company from the Trap of Permanent Establishment Income Tax: How a Foreign Subsidiarys Back Office Functions Annulled Millions of Dollars in Tax Adjustments Based on the Arms Length Principle • 24 Oktober 2025 - Ministry of Finance Uncovers Gold Tax Evasion Scheme, Core Tax Being Fixed Amidst Global Pressure • 23 Oktober 2025 - An Arm’s Length TPD Isn't Enough: PT BTCI Loses at Tax Court, IDR 46 Billion Dispute Proves Service Existence and Benefit Tests are the Ultimate Key • 23 Oktober 2025 - DGT Evaluates PPh 21, Mitigates DHE Risk Amidst 8% Target • 22 Oktober 2025 - Government Regulation (PP) 43/2025: Government Affirms that PBPK and Financial Statement Standardization Become the Foundation for Cooperative Compliance of Business Actors • 22 Oktober 2025 - Ministry of Finance Guarantees No BPJS Premium Hike in 2026 and Prepares AI for Customs; DGT Warns Final Income Tax MSMEs, BI Claims DHE Effective for Monetary Stabilization • 21 Oktober 2025 - Finance Minister Haunted by Tax Shortfall Amidst Consumption Optimism; RI Prepares Common Law for Family Office and LNSW Intelligence • 20 Oktober 2025 - E-commerce Tax Delayed for 6% Economic Target, Amidst Tax Shortfall Worries and Declining Tax Return Compliance Due to Layoffs • 17 Oktober 2025 - Finance Minister Imposes Cocoa Export Levy and VAT Discount on Tickets; Amidst The Fed Rate Hike and Export Optimism from Indonesia-EAEU FTA • 16 Oktober 2025 - Finance Minister Faces VAT Dilemma Amidst Potential Tax Loss of Rp530 Trillion; Family Office 0% Tax Scheme and Low Corporate Compliance • 15 Oktober 2025 - Third Quarter Economy Predicted Lowest, Ministry of Finance Responds with 'Lapor Pak Purbaya', Intensified Tax Compliance, and Logistics Efficiency • 14 Oktober 2025 - A Shortfall of Rp781.6 Trillion: A Heavy Projection for the Ministry of Finance to Meet the Tax Target Amidst an APBN Deficit of 1.56% • 14 Oktober 2025 - Coretax Readiness Amidst Plummeting Tax Revenue and Optimism Over Foreign Investment • 13 Oktober 2025 - Three Pressing Economic Issues: From High-Speed Rail Debt, Depressed Non-Tax State Revenue (PNBP), to the Threat of Deindustrialization. • 13 Oktober 2025 - Finance Minister Tightens SME Tax Rules Amid Bali Family Office Dispute • 11 Oktober 2025 - Minister Purbaya's Breakthrough: Pursuing IDR60T in Tax Arrears, Rejecting KCIC Debt Bailout, and Targeting Evasive Final Income Tax Schemes • 11 Oktober 2025 - Tax Authoritys Three New Strategies: Synergy in Financial Intelligence, Strong Warning for "Non-Compliant" Businesses, and Overhaul of Beneficial Owner Data. • 11 Oktober 2025 - The Obligation for Risk Assessment and Corresponding Adjustment in the Domestic Transfer Pricing Dispute of PT MHP • 11 Oktober 2025 - Natura versus Reasonable Operational Costs: Upholding the Deductibility of KITAS Fees, Vehicle Rental Costs, and Industrial Plantation Forest (HTI) Fire Costs • 10 Oktober 2025 - Finance Minister Guarantees Stable Cigarette Excise, DGT Prepares Coretax 2026; Experts Warn of Risks in Instantly Hiking Tax Ratio • 09 Oktober 2025 - Scrap Income Must Be Included in TNMM Operating Profit for PT. UMSI • 09 Oktober 2025 - DGT Collects Rp18 Trillion from Tax Delinquents Using PPATK Data, Amid E-commerce Tax Delay and Demand for MSME Debt Write-Off Extension • 08 Oktober 2025 - Cost of Goods Sold Dispute of PT AT: When Accounting Evidence Is Not Convincing Enough for the Tax Judge • 08 Oktober 2025 - PT AT's "Other" Business Expenses: An Expensive Lesson from the "Trash Can" Account in Tax Court • 08 Oktober 2025 - Regional Tax Hikes Loom and Severance Tax Sued at Constitutional Court: Coordinating Ministry and Economists Urge Governance Improvement Amid Weakening Consumption • 07 Oktober 2025 - E-Faktur Data Alone Is Not Enough: Tax Court Annuls PPh 23 Correction Based on Third-Party Data in the Case of PT PL • 07 Oktober 2025 - Differing Functions of Comparable Companies: Tax Court Annuls DJP's Transfer Pricing Correction • 07 Oktober 2025 - Threat of Tax Shortfall Amid Record Economic Uncertainty; Ministry of Finance Secures Revenue Through Stable Excise and Data-Based Tax Audits • 06 Oktober 2025 - Sales Incentive is Not an Award: Tax Court Annuls PPh Article 23 Correction on Volume Discounts PT PL • 06 Oktober 2025 - Goods or Services Transaction? PPh Article 23 Risk on PT PL's Custom Label Sticker Procurement PT PL • 06 Oktober 2025 - Tax Oversight Intensifies Amid Economic Uncertainty • 02 Oktober 2025 - Fiscal Focus on Investment and Tourism Amid Digital Tax and Rupiah Challenges • 01 Oktober 2025 - Early October 2025 Dynamics: From Dollar Strength and Tax Rates to Regional Vehicle Tax Incentives • 30 September 2025 - Fiscal Strategy and Tax Compliance Dynamics Ahead of 2026 • 29 September 2025 - Finance Minister Freezes 2026 Tobacco Excise and E-commerce Tax While Chasing Massive Tax Arrears • 27 September 2025 - Tax for the Super-Rich in Europe • 26 September 2025 - Freeport Crisis Response: Tax Office Tightens Mining Oversight and Prepares 100% VAT DTP for Property • 25 September 2025 - Rupiah Falls Under Fiscal Pressure; Government Extends Housing VAT Discount While Reviewing Tobacco Excise • 24 September 2025 - IEU-CEPA Becomes a New Growth Engine Amid Tax Shortfall Risks • 23 September 2025 - Facing Tax Deficit, Government Prioritizes Capital Repatriation and DJP Quality Reform • 22 September 2025 - Fiscal Dynamics: Rejection of Tax Amnesty, Excise Oversight, and Industry Challenges • 19 September 2025 - Government Raises 2026 State Budget Deficit, Prepares Inheritance Tax and Reviews Tobacco Excise • 18 September 2025 - Government’s Economic Response: BI Cuts Interest Rate and Indonesia Signs Trade Deal with the EU • 17 September 2025 - Economic Target Revision and Fiscal Reform: Early Signals from Prabowo’s Administration • 15 September 2025 - Government Confident in Meeting Tax Target, Prepares to End EV Incentives and Faces Global Minimum Tax Dilemma • 12 September 2025 - Amid Economic Slowdown, Government Confirms Global Minimum Tax Implementation • 11 September 2025 - Tax Revenue Drops, Government Prepares Stimulus and Electric Motorcycle Incentives • 10 September 2025 - Investment in SEZs Soars, Government Reviews GloBE Tax and Develops ZNT for Revenue Optimization • 09 September 2025 - Market Response to Cabinet Reshuffle and Tax Complexity: Between Digitalization and Regional Innovation • 08 September 2025 - Employee Income Tax Proposed to Change: Between Equity and the Risk of Job Discrimination • 04 September 2025 - Amidst Public Protests, the Government Guarantees No Tax Hike Until 2026 • 04 September 2025 - Taxation and Inequality: Why a Wealth Tax is Considered Important Amidst Excise and Law Enforcement Issues • 02 September 2025 - Three Sides of Indonesian Tax: Crypto Tightened, UMKM Waiting, and Legitimacy Questioned • 01 September 2025 - Synergy of Fiscal and Monetary Policy: Addressing Indonesia's Economic Challenges • 01 September 2025 - Social Turmoil and Economic Threat: How Demonstrations Affect Investor Confidence and Fiscal Stability • 29 Agustus 2025 - Behind Economic Optimism: Inflow of Foreign Capital and Caution over Household Consumption Slowdown • 27 Agustus 2025 - Indonesia's Economic Dilemma: Rising Rice Prices and Debt Burden Overshadow US Trade Deal • 26 Agustus 2025 - National Economic Struggle: Government Boosts Property, Manufacturing Sluggish, Regions Achieve Fiscal Autonomy • 08 Agustus 2025 - PER-15/PJ/2025: Analyzing the New Tax Regulations for Digital Commerce in Indonesia
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Home ABOUT US Our Team Lilik F Pracaya, Ak., CA., ME., BKP. (Transfer Pricing Specialist UK-ADIT)
Lilik F Pracaya, Ak., CA., ME., BKP. (Transfer Pricing Specialist UK-ADIT)
Our Team

Lilik F Pracaya, Ak., CA., ME., BKP. (Transfer Pricing Specialist UK-ADIT)

Managing Director/ Managing Partner

Lilik served as a tax officer for almost 20 years, with experience as a tax auditor and as a senior staff member handling objection and appeal cases. Before becoming a tax consultant in 2013, he held the position of Senior Finance, Accounting, and Tax Manager at a company listed on the Indonesia Stock Exchange for two years.
 

He is an alumnus of the State College of Accountancy (STAN) and holds a Master's degree in Economic Planning and Development Policy (MPKP) from the University of Indonesia. Additionally, he holds a Transfer Pricing Certificate from the Chartered Institute of Taxation (CIOT) in the UK and is licensed as a legal representative at the Tax Court.
 

Lilik has a deep understanding of International Taxation, Tax Treaties, and Transfer Pricing. He actively participates in numerous international tax and transfer pricing courses organized by IBFD Netherlands and other international course providers. He also has extensive knowledge and experience in financial and capital market issues, including tax planning and structuring for various corporate actions.
 

Lilik also possesses a solid understanding and experience in financial due diligence, mergers and acquisitions, business valuation, and financial modeling. He has experience in handling numerous medium to large-sized companies, both Indonesian and foreign, across various business sectors, and has completed hundreds of transfer pricing documentations.

Januari 2018 – Present

Taxindo Prime Consulting

Managing Director/Managing Partner

Transfer Pricing, APA-MAP, and International Taxation Partner

Providing Domestic and International Tax Service, including:

  • Managing Transfer Pricing for Indonesian's Group Company and Foreign MNC's Company, including Transfer Pricing Planning, Transfer Pricing Setting Documentation (Contemporaneous Transfer Pricing Documentation), Transfer Pricing Testing Documentation, Supply Chain Optimization and Business Restructuring
  • Domestic and international tax planning
  • Tax compliance services
  • Tax review and due diligence
  • Tax consultancy and advisory
  • Tax audit and tax disputes assistance, such as objection, appeals and judicial reviews.

 

August 2016 – July 2022

PT NAI Indonesia

Tax and Customs Service Director

Providing Domestic and International Tax Service, including:

  • Tax compliance services
  • Tax review and due diligence
  • Tax consultancy and advisory
  • Tax audit and tax disputes assistance, such as objection, appeals and judicial reviews.
  • Domestic and international tax planning
  • Managing Transfer Pricing for Indonesian's Group Company and Foreign MNC's Company, including Transfer Pricing Planning, Transfer Pricing Setting Documentation (Contemporaneous Transfer Pricing Documentation), Transfer Pricing Testing Documentation, Supply Chain Optimization and Business Restructuring

 

Providing Customs and Excises Service, including:

  • Handled Customs and Excise Advisory assignments.
  • Handled Customs and Excise Dispute (Objection and Appeal).
  • Handled Audit Assistency of Customs Audit and Excise Audit.
  • Preparation of Standard Operating Procedures in Customs, Excise and Export Import.
  • Develop teams through training, challenge, mentoring, coaching to be a high-performing and effective team

 

August 2016-Des 2017

PT Pratama Indomitra Konsultan

Tax Partner

Providing Domestic and International Tax Service, including:

  • Tax compliance services
  • Tax review and due diligence
  • Tax consultancy and advisory
  • Tax audit and tax disputes assistance, such as objection, appeals and judicial reviews.
  • Domestic and international tax planning
  • Managing Transfer Pricing for Indonesian's Group Company and Foreign MNC's Company, including Transfer Pricing Planning, Transfer Pricing Setting Documentation (Contemporaneous Transfer Pricing Documentation), Transfer Pricing Testing Documentation, Supply Chain Optimization and Business Restructuring

 

2013-July 2016

MUC Consulting Group

Senior Transfer Pricing and International Tax Manager

  • Preparing Transfer Pricing Documentation, Analysis of its Tax Risk Exposures and Determine Defense Strategy
  • Handling of Tax Audit, Tax Objection and Disputes regarding Transfer Pricing Cases
  • Analysis Transfer Pricing Exposures and/or International Tax Consequences of Planned Transactions and Structures, Give Some Tax Advisory and Alternatives Schemes of Structures/Transactions
  • Handling (International) Business Restructuring and Redesign of Global Supply Chain Management of A Multinational Company.
  • Assist in International Tax Planning
  • Has been delivering hundreds of transfer pricing documentations for various multinational company's business, such as manufacturing business, trading business and services business, ranging from finance company to oil and gas companies, energy and utilities companies.

 

2010-2013

PT Rukun Raharja

Senior Finance Accounting and Tax Manager

  • Assist and support Finance Director in all relevant aspect of accounting and finance issues and in supervise and control all financial aspects in subsidiaries company, including structuring of planned transactions, such as structuring of acquisition scheme, etc.
  • Review and make some analysis on draft of fair opinion report, business valuation report, assets valuation report, purchase price allocation (PPA) report and impairment testing of goodwill report before to be approved by Finance Director
  • Responsible to preparation of consolidated financial projections for next 5 Year and make some analysis on it.
  • Assist Finance Director in financial due diligence on some of acquisition planned, Prepare and/or review and analyze financial feasibility of new project and acquisition Plan, such as oil and gas block, gas power plant, natural gas pipeline’s project and acquisition of natural gas trader’s company
  • Handle and responsible of regular financial reporting to Bapepam-LK (now OJK) and Bursa Efek Indonesia
  • Had been successfully in supporting and assisting Finance Director of RAJA in Right Issues of PT Rukun Raharja at 2012
  • Communicate and coordinate with banks and handle all matters regarding bank loan issues, bank loan refinancing and related matters and support bank with relevant data and documents required.

 

2010-2011

Head of Section at Business Process Directorate DGT

  • Handling DGT and World Bank Financed Project Regarding DGT Tax Modernization (Pre PINTAR's Project); Involvement in Procuring Consulting Services for DGT under World Bank Procurement Guidelines

 

2002-2006

Head of Tax Auditor Team at Regional Tax Office Jakarta III

  • Conducting Tax Audit: ranging from mid-size taxpayer to large-size taxpayer (member of Indonesian's group/conglomeration) with various industry such as banking, investment company, IT services, trading, consumer goods, etc.
  • Qualified as Tax Investigator (PPNS) for conducting Preliminary Tax Crime Audit (Pemeriksaan Bukti Permulaan) and Tax Investigation (Penyidikan Tindak Pidana Perpajakan)

 

2000-2002

Senior Official at Objection and Appeal Section at Income Tax Division

Regional Tax Office DGT Jaya IV

  • Handling income tax disputes for taxpayers: tax objection and tax appeals at tax court

 

1993-1997

Member of Tax Audit Teams at Tax Audit and Investigation Jakarta Khusus and Jakarta Enam

  • Conducting tax audit for many multinational companies in Indonesia, ranging from mid-size taxpayer to large-size taxpayer, with various industry such as automotive, consumer good, trading, manufacturing, etc.
  • Enforce transfer pricing tax audit
  • Conducting tax audit for mid-to-large domestic corporation taxpayers.

Chartered Accountant (CA) (2014)/ Registered Accountant (2001)

Chartered Institute of Taxation (CIOT) UK

Certified Transfer Pricing Specialist (2014)

Registered Tax Lawyers at the Tax Court (2019)

Advanced Professional Certificate in International Taxation - IBFD (2020)

Certified Tax Consultant Level B (2022)

Education

 

1990-1993 - Scholarship

State College of Accounting (STAN)

Accounting Diploma III, GPA 3.56

 

1997-2000 - Scholarship

State College of Accounting (STAN)

Accounting Diploma IV, GPA 3.34

 

2001

University of Gadjah Mada

Pre Magister Management (Matriculation) GPA 4.0

Magister Management (Financial Management)

 

2006 -2008 – Scholarship, University of Indonesia

Magister (Applied) Economy (State Finance), GPA 3.91

  • Mikroekonomi Untuk Kebijakan Publik
  • Teori dan Kebijakan Makroekonomi
  • Ekonometrika Terapan
  • Perencanaan Dalam Pembangunan Ekonomi
  • Metode Pengambilan Keputusan
  • Kebijakan Ekonomi Indonesia
  • Ekonomi Keuangan Publik
  • Sistem Jaminan Sosial
  • Kemiskinan, Pemerataan dan Kebijakan Publik
  • Desentralisasi Fiskal dan Keuangan Daerah
  • Aspek Hukum dalam Kebijakan Ekonomi
  • Analisis Potensi Pajak
  • Seminar Keuangan Negara dan Daerah

Singapore, September 11-12, 2025,Tax Academy IRAS Singapore

Advanced International Tax Planning Course

  • Basic Concepts of International Tax Planning: Legal Structure, Transaction Structure, Financing Structure, Pricing Structure
  • Tax Structuring: Holding Structures, M&A Structuring, Acquisition Financing
  • IP Planning: IP structuring and the key tax considerations
  • Tax Value Chain Management: Tax optimization throughout the Value Chain
  • The Impact of BEPS and the Global Minimum Tax on International Tax Planning

 

Vienna, September 18-22, 2023, Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business)

Advanced Transfer Pricing Course (Specific Topics)

  • Transfer Pricing and Intra-Group Services
  • Transfer Pricing and Intra-Group Financing
  • Transfer Pricing and Intangibles
  • Transfer Pricing and Business Restructurings
  • Transfer Pricing and Customs
  • Transfer Pricing and Value Added Tax

 

Feb 2020 to October 2020 (Online-6 months)

Advanced Professional Certificate in International Taxation (IBFD)

The IBFD Advanced Professional Certificate in International Taxation (APCIT) is a unique qualification for tax professionals who wish to be able to manage cross-border operations effectively, retain their competitive edge in international taxation and ultimately be recognized globally as professional experts in international taxation.

 

Singapore, April 8-9, 2019, International Bureau of Fiscal Documentation (IBFD)

Transfer Pricing and Substance Master Class Course

  • Case Studies: Applying arm's length principle and transfer pricing methods
  • Case Studies: Intangibles
  • Case Studies: Services
  • Case Studies: Intra Group Financing
  • Case Studies: Compliance
  • Case Studies: Dispute Resolution

 

Singapore, October 15-17, 2018, International Bureau of Fiscal Documentation (IBFD)

International Tax Planning After BEPS and MLI

  • Setting the Scenes
  • OECD Multilateral Instrument
  • The MLI in Practice - An Example
  • Substance Considerations in International Tax Planning
  • Substances and Permanent Establishments
  • Substance in Global Value Chains
  • Unilateral BEPS-Motivated Domestic Law Measures
  • Recent EU Anti-Tax Avoidance Developments
  • Transfer Pricing Post BEPS

 

Amsterdam, April 9-13, 2018, International Bureau of Fiscal Documentation (IBFD)

Principles of Transfer Pricing Post BEPS

  • Introduction of Transfer Pricing
  • Comparability Analysis
  • Transfer Pricing Methods
  • Intra-Group Services and Cost Contribution Arrangements
  • Transfer Pricing and Intangibles
  • Intra-Group Finance Transactions
  • Business Restructuring
  • Permanent Establishments
  • Transfer Pricing Documentation
  • Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes
  • Managing the Customs-Transfer Pricing Nexus
  • Transfer Pricing Risk Management
  • Case Studies

 

Dubai, November 26-28, 2017, International Bureau of Fiscal Documentation (IBFD)

Tax Effective Global Value Chain Post BEPS Course

  • Tax-Effective Global Value Chain
  • New OECD Transfer Pricing Guidelines
  • OECD Transfer Pricing Guidelines on Business Restructuring
  • Selected Issues in Global Value Chain Analyses
  • Centralized Services in Global Value Chains and Permanent Establishments and Profit Attributions

 

Singapore, October 27-30, 2014, International Bureau of Fiscal Documentation (IBFD)

International Taxation of Oil and Gas and Other Mining Activities Course

  • Introduction of International Taxation of Oil and Gas
  • Major Concepts and Trends in Oil and Gas Taxation
  • Permanent Establishment Concept
  • Offshore Exploration Activities
  • Characterization of Income for Treaty Purpose
  • Taxation of Expatriate Employees
  • Transfer Pricing Issues in the Oil and Gas Industry
  • Merger and Acquisition in the Oil and Gas Industry
  • Several Case Studies

 

Singapore, September 8-9, 2014, International Bureau of Fiscal Documentation (IBFD)

Transfer Pricing Planning: Structuring Appropriate Policy Course

  • Introduction
  • Transfer Pricing Documentation
  • Compliance and Administrative Approach
  • Full Fledged Entity vs Limited Risk Entity
  • Head Office Cost Recharge and Share Services Center
  • Intangible Property
  • Transfer Pricing Issues in Asia-Pacific
  • Some Case Studies

 

Kuala Lumpur, May 5-9, 2014, International Bureau of Fiscal Documentation (IBFD)

Principles of Transfer Pricing Course

  • Introduction of Transfer Pricing
  • Transfer Pricing Methods
  • Comparability Analysis
  • Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes
  • Transfer Pricing Documentation
  • Intra Group Services and Cost Contribution Arrangements
  • Intra Group Finance Transactions; Permanent Establishment
  • Transfer Pricing Risk Management
  • Transfer Pricing and Intangibles
  • Managing the Customs-Transfer Pricing Nexus
  • Business Restructuring
  • Some Case Studies

 

Singapore, April 9-11, 2014, International Bureau of Fiscal Documentation (IBFD)

International Corporate Tax Planning Aspects Course

  • Anti Avoidance Measures
  • Tax Issues for Financing Activites
  • Financing Cross Border Acquisitions
  • Operating Models for Holding Companies
  • Supply Chain Model
  • Operating Model for Research and Development Activities
  • Operating Model for Selling Activities
  • Operating Model for Manufacturing Activities
  • Some Case Studies

 

Seoul, June 24 – July 9, 2010, KOICA and NTS South Korea

Tax Policy Development for Indonesia

 

Mega Mendung Bogor, August 9 to Ocober 7,2005, DGT and Bareskrim

Tax Investigator Training (PPNS)  

Jakarta, August 23 to October 30, 1993, Directorate General of Taxation and Pusdiklat Pajak

Short Course Tax Training for Tax Auditor (Diklat DPT II)

Singapore, August 4, 2025, Tax Academy IRAS Singapore

AI & Tax Training

  • Intro to Gen AI and AI Agents
  • AI Application in Tax
  • Use Case Ideation/Discussion
  • Core Prompt Engineering
  • Google NotebookLM demo
  • N8n Agent Workflow - hands-on
  • Google AI Studio - hands-on
  • Team Brainstorming/Discussion

 

Jakarta, 17 dan 24 Mei, 14 Juni, 21 Juni 2025, Fakultas Ilmu Administrasi (FIA) Universitas Indonesia

Workshop Pajak Minimum Global: Konsep, Kerangka Hukum dan Simulasi Perhitungan

  • Latar Belakang OECD BEPS Solution Pillar Two
  • Ruang Lingkup Pillar Two
  • Charging Provisions
  • GLOBE Income/Loss
  • Perhitungan Effective Tax Rate (ETR)
  • Adjusted Covered Tax
  • Substance Based Income Exclusion (SBIE)
  • Safe Harbor
  • Transitional CbCR Safe Harbor
  • Subject to Tax Rule (“STTR”)
  • Scope, covered income, exclusion threshold
  • Calculation of the adjusted nominal
  • Top-up Tax under STTR and elimination of double taxation
  • Pelaporan Pillar Two
  • Kasus/Simulasi

 

Bali, 24-26 September ·2024, Ministry of Finance

The 2nd International Tax Forum: Adapting Tax Policies in a Dynamic World

  • The Impact of Pillar Two on tax incentives
  • Incentives compatible with Pillar Two and the Review process
  • The new incentives post Pillar Two regime
  • MNEs Perspectives on Pillar Two
  • The Implementation of Pillar Two in Indonesia and Tax Incentives
  • MLI on Pillar Two Subject to Tax Rules (MLI STTR)
  • The New Interest Deduction Rules in Indonesia
  • The Accounting Aspect of Pillar Two
  • QDMTT & Dispute resolution
  • The implementation of Pillar Two in UAE and Australia
  • MNEs Perspectives on Pillar Two
  • Pillar One update
  • Amount B
  • UN Work on digital economy and other countries practice on digital taxation
  • Global Overview of Tax Expenditure Trend (GTED & GTETI)
  • Communication on TE Reporting
  • Indonesia and Philippines' TE Policy and Reporting
  • TE from the perspective of Taxpayer
  • Developing countries' policy on Pillar Two implementation
  • The scope, calculation, and tax return
  • Implementation of GloBE rules in each country
  • All aspects of Pillar Two

 

Jakarta, May 10, 2023, Direktorat Jenderal Pajak

Audiensi Publik (Public Hearing) Draft RPMK Penerapan PKKU dalam Transaksi yang Dipengaruhi Hubungan Istimewa (DGT)

 

Singapore (2023), August 16-17, 2023, 6th Asia Pasific Regional Meeting, International Fiscal Association

  • Pillar 1: Where are we, and what may the future impact be?
  • Update on status of Pillar 1, including a refresh of Pillar 1 building blocks, Amount B, future of DSTs and the fate ofAmount A.
  • Keynote Speech: Globalisation of tax rules in a De-Globalising world
  • Pillar 2: Where are we, and how to deal with the staggered implementation around the world?
  • Update on current implementation timeline for Pillar 2 and key elements that taxpayers need to focus on, with a focus on the recent OECD guidance and countries' reaction to the same.
  • Indirect tax developments of remote services in Asia Pacific
  • overview of the indirect tax rules implemented by Asia Pacific countries to tax remote services (including digital services) and discuss the practical challenges faced by companies and potential future developments
  • Attribution of profits to PEs: The Asia-Pacific transfer pricing perspective.
  • PE assertion and transfer pricing disputes are complex issues and closely linked. The stakes are heightened, and risk magnified, under the Pillar 2 lens. What are the key considerations for businesses in an increasingly fragmented world?
  • Tax Technology: What are governments designing and how will that impact the taxpayers?
  • Governments and businesses are digitalising their compliance processes and turning to automated risk assessment tools to allocate their limited resources more efficiently and effectively. What developments do we see in Asia Pacific?
  • Funds and Family Offices: Trends and observations around Asia-Pacific
  • (Ultra) High Net Worth families have been setting up family offices in Singapore in increased numbers. Hong Kong has recently introduced attractive competing incentives. More jurisdictions are competing to attract fund management activities.
  • Competition: Is there a shift in the incentive landscape?
  • How countries remain competitive for investments in Pillar 2 world? Is the world finally converging or diverging further?

 

Solo, June 15-16, 2023, Ikatan Akuntan Indonesia (IAI)

PSAK For Executives

Special Trainings for Executive and Senior Business Leader to understand financial reporting according PSAK-IFRS Convergence and strategic analysis for decision making purposes.

 

Jakarta, September 27, 2018, Ikatan Akuntan Indonesia (IAI) International Tax Conference

The Implementation of BEPS Action to Improve Tax Compliance and Transparency in Indonesia

 

Jakarta, October 5, 2017, TPA Global

Transfer Pricing Workshop – Value Chain Analysis (VCA) “How BEPS Impact on Value Chain Analysis Through Transfer Pricing”

 

Jakarta, September 18, 2014, Ikatan Akuntan Indonesia (IAI) International Tax Conference

Tax Implications and Transfer Pricing Issues on Cross Border Transactions

 

Jakarta, November 28- December 2, 2011, Lembaga Manajemen Keuangan dan Akuntansi Pasar Modal (LMKA)

Forecasting and Valuation Training

  • Review of Financial Statements
  • Review of Ratio Analysis and Credit Risk Issues
  • Financial Forecasting and Sensitivity Analysis
  • Discounted Cash Flow Valuation
  • Relative Valuation

 

Jakarta, December 2011, CFE

IFRS for Tax Practioners Trainings

 

Jakarta, April 12, 2011, IHT DGT-PMS Consultant: Teamwork and Leadership

Jakarta, 2011, Ministry of Finance, BPPK: Balance Score Card

Jakarta, December 20, 2010, DGT: Coaching and Leadership Skill

Jakarta, May 24-26, 2010, , Ministry of Finance, BPPK: (Loan) Negotiation Skill

Jakarta, 2010, DGT: Legal Drafting

Jakarta, August 23-24, 2010, Ministry of Finance-BPPK-Kemenkumham: International’s Contract Law

Jakarta, October 27-28, 2009, IHT DGT-Proxsis Consultant: Business Proses Mapping, Standard Operating Procedures and Change Management (Process Change for Change Management Training)

Jakarta, 2009, World Bank: Procurement of Consulting Services under World Bank Procurement Guidelines

Jakarta, 2009, Ministry of Finance-PSSU-GFMRAP-Civil Work’s Dept: Procurement of Consulting Services under World Bank Procurement Guidelines and Keppres 80/2003

Jakarta, September 30 - October 2, 2009, Ministry of Finance-PSSU: Procurement Under Keppres 80/2003

Jakarta, 2006, Ikatan Akuntan Indonesia: Creative Accounting Versus Tax Planning

Jakarta, May 17, 2004, Directorate of Tax Audit and Investigation DGT

In-house Training Transfer Pricing (EY)

  • Involved in transfer pricing documentation projects for multinational clients in various industries such as financial industry, retail, automotive, real estate, chemicals, renewable energy, agriculture;
  • Involved in transfer pricing policy design projects for various transactions;
  • Involved in intangible valuation projects for transfer pricing purposes (e.g. estimate of the trademark value);
  • Provide assistance during tax audits and in preparing documentation and rationale to support (defend) the taxpayer’s position;
  • Providing tax audit assistance, tax dispute litigation services and tax judicial review assistance services.
  • Providing tax opinion and transaction advisories for some multinational and/or group company
  • Preparation of benchmarking studies to determine the arm’s length operating profit for various types of services;
  • Preparation of benchmarking studies to determine the arm’s length royalty rates.
  • Preparation of benchmarking studies to determine the arm’s length interest rates and guarantee fees.
  • Providing tax management and transaction advisories services
  • Expertise in : Value-Added Tax (VAT), Income Tax (PPh), Indonesian Taxation · International Taxation, Tax Treaty and MLI, Corporate Finance, Business Valuation, Financial Modelling and Budgeting, Financial Statements Analysis, Financial Accounting, Cost and Management Accounting, Auditing, Economy, Management, Business Law
  • Over 19 years of working experience in Directorate General of Taxes (DGT) with the last position as Head of Section in Directorate of Business Process Transformation at DGT (PINTAR’s Project)
  • Over 25 years of working experience in Tax Audit, Objection and Appeals
  • Expertise in Transfer Pricing and International Taxation
  • Has been delivering hundreds of transfer pricing documentations for various multinational company's business, such as manufacturing business, trading business and services business, ranging from finance company to oil and gas companies, energy, and utilities companies
  • Expertise in tax audit assistance
  • Expertise in dispute resolution work (objections and appeals)
  • Expertise in tax optimization in business and value chain restructuring
  • Providing tax opinion and transaction advisories for some multinational and/or group company
  • Regular lecturer at various conferences and seminars on Tax, Transfer Pricing and International Taxation
  • Successfully handling right issues and other corporate actions (acquisition and divestation) of PT Rukun Raharja Tbk
  • Ikatan Akuntan Indonesia (IAI), 16-17 Oktober 2025, IHT PT Sanden Indonesia: Finance for Non-Finance and Case Studies
  • Ikatan Akuntan Publik Indonesia (IAPI), 7 Oktober 2025, PPL Update Transfer Pricing Documentation
  • Ikatan Akuntan Indonesia (IAI), 25-26 September 2025, Workshop Transfer Pricing Masterclass: Concept, Compliance  and Documentation
  • Ikatan Akuntan Indonesia (IAI), 22 September 2025, IHT PT Pertamina Hulu Energi: Transfer Pricing in Oil and Gas
  • Ikatan Akuntan Indonesia (IAI),  25-26 Juni 2025, Workshop Transfer Pricing Masterclass: Concept, Compliance  and Documentation
  • Ikatan Akuntan Publik Indonesia (IAPI), 19 Juni 2025, PPL- RPL ACPA:  Pengantar Manajemen, Perpajakan, dan Hukum Bisnis (MPHB)
  • Ikatan Akuntan Indonesia (IAI), 3-5 Juni 2025, Manajemen Risiko Pajak Atas Penerapan Core Tax & Update PMK 81/2024
  • Ikatan Akuntan Publik Indonesia (IAPI), 9 Mei 2025, PPL Mengelola Risiko Sengketa Transfer Pricing Dengan Dokumentasi Yang Andal
  • Ikatan Akuntan Indonesia (IAI), 16 April 2025, Manajemen Risiko Pajak Atas Penerapan Core Tax & Update PMK 81/2024
  • Ikatan Akuntan Publik Indonesia (IAPI), 18 Maret 2025, PPL Teknik Rekonsiliasi Fiskal dan Ekualisasi Dalam PPh Badan
  • Ikatan Akuntan Indonesia (IAI), 12-13 Februari 2025, Manajemen Risiko Pajak Atas Penerapan Core Tax & Update PMK 81/2024
  • Ikatan Akuntan Publik Indonesia (IAPI), 21 Oktober 2024, PPL Update Transfer Pricing Documentation
  • Ikatan Akuntan Publik Indonesia (IAPI), 14 Agustus 2024, PPL- RPL ACPA:  Pengantar Manajemen, Perpajakan, dan Hukum Bisnis (MPHB)
  • Ikatan Akuntan Publik Indonesia (IAPI), 12 Agustus 2024, PPL Update Transfer Pricing Documentation
  • Ikatan Akuntan Publik Indonesia (IAPI), 16 Mei 2024, PPL Aspek Pajak atas Revaluasi Aset Tetap Perusahaan
  • Ikatan Akuntan Publik Indonesia (IAPI), 14-15 Maret 2024, PPL Teknik Rekonsiliasi Fiskal dan Ekualisasi Dalam PPh Badan
  • Ikatan Akuntan Publik Indonesia (IAPI),  13 November 2023, PPL Aspek Pajak atas Revaluasi Aset Tetap Perusahaan
  • Ikatan Akuntan Publik Indonesia (IAPI),  2 Oktober 2023, PPL Dampak Kebijakan Perpajakan atas Pengeluaran Natura dan Kenikmatan Pasca UU HPP dan PMK 66/2023 Terhadap Manajemen Kepatuhan Perpajakan Badan Usaha
  • Ikatan Akuntan Publik Indonesia (IAPI), 1 September 2023, PPL Aspek Pajak atas Revaluasi Aset Tetap Perusahaan
  • Ikatan Akuntan Indonesia (IAI), 20 Juli 2022, Transfer Pricing dan Step by Step Pemenuhan Ketentuan Formil dan Materiil Dokumentasi Transfer Pricing (Day One)
  • PT. Intipesan Pariwara, 28 Februari 2018, The Ritz Carlton Mega Kuningan Jakarta Selatan,  THE 4TH INDONESIA TAX SUMMIT 2018: Strategi Mengelola Transfer Pricing Grup Perusahaan Pasca Adopsi BEPSs Deliverables Oleh Indonesia
  • PPA FE UI, 19, 26 dan 27 September 2017, 3 Oktober 2017, IHT Brevet C PT Pertamina: Perpajakan Internasional
  • Ortax, 12 April 2017, Jakarta, Implementasi Dokumentasi Transfer Pricing Sesuai PMK 213/PMK.03/2016
  • PT. Intipesan Pariwara, 22 Februari 2017, Menara Peninsula Jakarta,  THE 3RD INDONESIA TAX SUMMIT 2018: Managing Transfer Pricing Life Cycles (Conference)
  • PT. Intipesan Pariwara, 22 Februari 2017, Menara Peninsula Jakarta,  THE 3RD INDONESIA TAX SUMMIT 2018: The Role of Tax in Asset Revaluation (Panel Discussion)
  • Pratama Indomitra Konsultan, Juli 2016 s.d. Desember 2017, Jakarta, Transfer Pricing and Contemporaneous TP Documentation
  • Century 21, 12 Agustus 2016, Jakarta, Tax Amnesty and Property Business
  • MUC, 12 Mei 2016, Hotel Bidakara Jakarta, Menghadapi Pemeriksaan dan Sengketa Transfer Pricing dengan Dokumentasi Transfer Pricing yang Handal
  • Ortax, 6 April 2016, Jakarta, Manajemen Transfer Pricing
  • PPA FE UI, 2014-2020, Program Brevet C: Pajak Internasional, Tax Planning
  • PT. Intipesan Pariwara, 16 Desember 2015, The Ritz Carlton Mega Kuningan Jakarta Selatan,  INDONESIA TAX SUMMIT 2015: Managing Tax in Crisis Economy
  • PPA FE UI, September-Oktober 2015, Fundamental of Transfer Pricing Course
  • Fakultas Ilmu Administrasi (FIA) Universitas Indonesia, 2015-2016, Program Brevet AB: KUP, Pemeriksaan Pajak
  • Universitas Pancasila, 2009-2010, Program Magister Akuntansi: Mata Kuliah Perpajakan
  • Universitas Islam Negeri Syarif Hidayatullah Jakarta, Program Brevet AB, 2009-2010: All Taxes
  • STAN, DIII Taxation, 2009, Guest Lecture: Tax Audit
Lilik F Pracaya, Ak., CA., ME., BKP. (Transfer Pricing Specialist UK-ADIT)
Lilik F Pracaya, Ak., CA., ME., BKP. (Transfer Pricing Specialist UK-ADIT)
Managing Director/ Managing Partner
Selamat S Carl F, S.E., Ak, S.H, M.Si. CA.
Selamat S Carl F, S.E., Ak, S.H, M.Si. CA.
Business Tax and Litigation Services Partner
Riza Pahlevi, S.E., S.H., MM, BKP.
Riza Pahlevi, S.E., S.H., MM, BKP.
Tax Dispute Partner
Muhammad Naufal Afif, M.Ak., BKP., CA., APCIT., APCTP
Muhammad Naufal Afif, M.Ak., BKP., CA., APCIT., APCTP
Tax, Customs, & Transfer Pricing Consultant
Sonya Marthayori, S.E., BKP., APCIT
Sonya Marthayori, S.E., BKP., APCIT
Tax, Customs, & Transfer Pricing Consultant
Ria Apriyanti, S.E., APCIT., APCTP
Ria Apriyanti, S.E., APCIT., APCTP
Tax, Customs, & Transfer Pricing Consultant
Irfan Gunawan, S.Ak, BKP., CTT., CPTT.
Irfan Gunawan, S.Ak, BKP., CTT., CPTT.
Tax, Customs, & Transfer Pricing Consultant
Taxindo Prime Consulting (TPC) is a firm specializing in tax, accounting, business, and business law consulting.
Taxindo Prime Consulting (TPC) is a firm specializing in tax, accounting, business, and business law consulting. We offer a comprehensive range of advisory services that provide objective, in-depth, and independent education, advice, and solutions for all tax, accounting, and business issues.
Our services cover various aspects of taxation, accounting, and business law. These include, but are not limited to, domestic tax consulting, international tax consulting, transfer pricing documentation, tax audit assistance, tax dispute resolution (litigation), tax planning and tax management, tax due diligence, transaction structuring, tax review for planned transactions, customs services, business and accounting consulting, and legal advisory services.
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Mega Plaza Building 12th Floor
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Phone :
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+62 817 001 3303

Email :
info@taxindo.co.id
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All content on this website is provided solely for general informational and educational purposes. This information is not intended as a substitute for professional tax advice or consultation specific to your situation. We strongly encourage you to contact our team of consultants directly to receive appropriate guidance and advice.
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