• 16 Oktober 2026 - New Digital VAT System Targets Rp1 Trillion and Hunts for Crypto Taxes Across 23 Million Accounts: How the Indonesian Government Aims at Foreign Transactions! • 16 Oktober 2026 - Government Brakes Restitution Disbursements and Offers Zero Percent Tax for SOE Consolidation: Steps to Maintain the 2026 State Budget Deficit • 16 Oktober 2026 - Taxpayer Wins Fully: 100% Correction of Affiliated Service Fees Overturned Due to Strong Arm’s Length Principle Evidence • 15 Oktober 2026 - The Fate of Genset vs. Fertilizer Input VAT: A Case Study on VAT Crediting During the Pre-Operational Phase of the Palm Oil Sector • 15 Oktober 2026 - Tax Court Loss: Is Input VAT from Integrated Palm Oil Estates Not Creditable Simply Because It Produces FFB? • 15 Oktober 2026 - Battle of Evidence: Why Only a Partial Portion of Multi-Billion Rupiah VAT Correction for PT GCPI Was Granted by the Tax Court • 15 Oktober 2026 - Tax Court Upholds Crediting of Royaty VAT Even After Tax Office Nullified the Underlying Expense: WP Strategy to Win VAT-CIT Equalization Disputes • 15 Oktober 2026 - Interest Correction Annulled, Does FX Loss Follow? Unpacking the Foreign Exchange Dispute Arising from Supplier Financing • 15 Oktober 2026 - Appeal Rejected Due to One-Day Delay: The Bitter Lesson of Formal Compliance in PT YI's VAT Dispute • 15 Oktober 2026 - Taxpayer Wins Absolutely! Tax Court Cancels VAT Correction of Nearly IDR 10 Billion, Affirms Bonded Zone Status Over Goods Distribution Rules!
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Home ABOUT US The Professionals Behind Your Tax and Legal Success Sonya Marthayori, S.E., BKP (B)., APCIT
Sonya Marthayori, S.E., BKP (B)., APCIT
The Professionals Behind Your Tax and Legal Success

Sonya Marthayori, S.E., BKP (B)., APCIT

Tax, Customs, & Transfer Pricing Consultant

Sonya Marthayori is a tax professional with over six years of experience in the fields of accounting, finance, and tax, including tax compliance, tax audit, transfer pricing, and tax litigation. Prior to joining TPC, Sonya worked as an Accountant at a State-Owned Enterprise (BUMN) in the Financial Services sector, a Start-up company, and as an External Auditor at one of the Big 10 Public Accounting Firms (KAP) in Indonesia.

 

Sonya has extensive experience in handling clients across various industries such as automotive, heavy equipment, steel plate, household appliances, and other services, with a focus on preparing transfer pricing documentation and resolving tax disputes.

  • Bachelor’s degree in Law - Universitas Dirgantara Marsekal Suryadarma, 2025 - present
  • Bachelor’s degree in Accounting - Universitas Indonesia, 2016 - 2019
  • Diploma’s degree in Accounting - Universitas Indonesia, 2013 - 2016
  • Practical Course – Transfer Pricing Documentation Simulasi Beberapa Analisis Transfer Pricing, Memitigasi Risiko Pajak by DDTC, 2025
  • Advanced Professional Certificate in International Taxation (APCIT) by International Bureau of Fiscal Documentation (IBFD), 2025
  • Tax Planning 2025: Sistem Pengawasan dan Mitigasi Risiko Pajak Era Coretax by Ortax, 2025
  • US International Tax Reform by International Bureau of Fiscal Documentation (IBFD), 2024
  • Cross-Border Corporate Tax Structuring by International Bureau of Fiscal Documentation (IBFD), 2024
  • Tax Treaty Aspects of Corporate International Tax Structuring by International Bureau of Fiscal Documentation (IBFD), 2024
  • Transfer Pricing Aspects of Corporate International Tax Structuring by International Bureau of Fiscal Documentation (IBFD), 2024
  • Practical Course: Strategi Persiapan SPT PPh Badan 2024 by DDTC, 2024
  • Intensive Course – Comprehensive Transfer Pricing (Batch 30) by DDTC, 2024
  • Update Ketentuan Transfer Pricing sesuai PMK 172/2023: Overview Implementasi dan Implikasinya dalam Praktik (Batch 3) by Ortax, 2024
  • Brevet C by Ikatan Akuntan Indonesia (IAI), 2024
  • Brevet A&B + e-SPT by Ikatan Akuntan Indonesia (IAI), 2024
  • CA Review Professional 7 by PPA FEB UI, 2023
  • Perkumpulan Pengacara dan Konsultan Pajak Indonesia (P3KPI) – Anggota Tetap 
  • Ikatan Akuntan Indonesia (IAI) – Anggota Madya
  • Certified B of Indonesian Tax Consultant Examination

  • Certified of Advanced Professional Certificate in International Taxation (APCIT) Examination

  • Licensed Tax Attorney

  • Licensed Tax Consultant

Lilik F Pracaya, Ak., CA., ME., BKP (C) - Transfer Pricing Specialist UK-ADIT
Lilik F Pracaya, Ak., CA., ME., BKP (C) - 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
Naufal Afif, M.Ak., BKP (B)., CA., APCIT., APCTP., ASEAN CPA.
Naufal Afif, M.Ak., BKP (B)., CA., APCIT., APCTP., ASEAN CPA.
Tax, Customs, & Transfer Pricing Consultant
Sonya Marthayori, S.E., BKP (B)., APCIT
Sonya Marthayori, S.E., BKP (B)., APCIT
Tax, Customs, & Transfer Pricing Consultant
Ria Apriyanti, S.E., APCIT., APCTP
Ria Apriyanti, S.E., APCIT., APCTP
Tax, Customs, & Transfer Pricing Consultant
Mohamad Fuad., BKP
Mohamad Fuad., BKP
Business Support & Development Manager
Heru Setyo Basuki, A.Md.B.C., S.Ak.
Heru Setyo Basuki, A.Md.B.C., S.Ak.
Customs and Import-Export Partner
Taxindo Prime Consulting (TPC) is a firm specializing in tax, accounting, business, and business law consulting.
Taxindo Prime Consulting (TPC) is established as a trusted strategic partner, providing comprehensive solutions in tax consulting, accounting, business development, and business law. Driven by a commitment to integrity and professionalism, TPC is dedicated to delivering more than just standard consultation; we provide education, tactical advice, and concrete solutions. Our services are meticulously designed to analyze and resolve clients' tax and business challenges with objectivity, in-depth insight, and full independence, ensuring both regulatory compliance and long-term business sustainability.
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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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