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Company Profile DDTC (2019) · 4 DDTC is a privately held company based in Jakarta, Indonesia and...
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COMPANY PROFILE 2019
Transcript of Company Profile DDTC (2019) · 4 DDTC is a privately held company based in Jakarta, Indonesia and...
COMPANY PROFILE
2019
WELCOME
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Table Of Content
Foreword
Who We Are
Rankings
Reputation
Our Professional Staff
Why We Differ
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04-05
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08-09
10-11
12-18
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20-21
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24-25
26-27
28-30
Clients
DDTC Consulting
DDTC Library
DDTC Academy
DDTC Fiscal Research
Publications
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32-33
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DDTC News & Tax Engine
Culture
Our Team
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DDTC is a privately held company based in Jakarta, Indonesia and specializing in the field of taxation, both domestic and international.
Tax is an inseparable part of business transaction. As these transactions are increasingly becoming more complex due globalization and cross-border businesses, the clarification of tax implications can-not merely be considered based on general or superficial knowledge at the level of informal courses as offered by many institutions in Indonesia nowadays. We offering a vision which makes us leading firm and excellency in the field of international and domestic taxation in order to contribute better ideas for Indonesian taxation.
We have three things that differ us with other institutions in Indonesia. First, our synergy of multitalented professionals. We understand that the best way to provide our clients with responsive quality services is to assign the most qualified multitalented professionals.
Secondly, as a research and knowledge-based institutions. We have been successfully applying knowl-edge management in the firm. We invest in our human capital, assuring they have access to worldwide knowledge and comparative level of expertise. Because we believe, our worldwide tax knowledge is our clients’ advantages.
Last, our methodology. We always innovate our methodology based on the outcome of the cases around the world. We trust that we are equipped with the latest methodology to prepare arguments to support your position in front of the tax authority and even in tax cpurt. We do not only deliver the timely accurate advice, but also symmetric information on global and domestic taxation.
We believe our commitment to quality and timely services, our locally available range of services, and our depth of taxation experience will serve you well. We do whatever is required to get the job done, on time, without compromising quality.
Our clients deserve only the best, and we deliver nothing less. We place a premium on client relationship, building a high level of trust and commitment to your success. Our clients look on us as a valued resource for advice, ideas, and solutions. If we are chosen to partner with you, we will use all of our resources to help you succeed.
Foreword
Darussalam, S.E. Ak., CA., M.Si., LL.M Int. TaxManaging Partner
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Who We Are
Our Vision Our Missions
"Research and Knowledge-Based Tax Institution that Sets the Standards and Beyond"
To provide high quality andcomprehensive tax services that exceedsour clients’ expectation
To commit on constant innovation andachieve competitive advantage above ourcompetitors
To Influence and contribute in tax policymaking process in order to ensure abalanced tax system transformation thatserves the interests of all stakeholders
To eliminate asymmetric information inthe Indonesian tax society
To invest in our human capital byproviding continuous education, creatingconductive learning environment andproviding a works-life balance
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DDTC is a research and knowledge based taxation institution and a centre of a number
of taxation business activities units with high standards, consultation services (DDTC Consulting), a center for review and research
(DDTC Fiscal Research), taxation journal (DDTC Working Paper), a training centre (DDTC
Academy), a provider of tax law documents (DDTC Tax Engine), a library (DDTC Library) and
taxation news portal (DDTC News).
Those various activities are in essence the realization of our commitment to provide high quality and comprehensive services, to reduce
asymmetric information, to be consistent in innovating and to contribute positively in the
improvement of Indonesia’s tax system.
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We were given an award by International Tax Review’s WorldTax and World Transfer Pricing 2019
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PhDs from Claremont Graduate University (USA) and the University of New South Wales (Australia)
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7Bachelor Degree (LL.B) in Taxation Law (Fiscal Reccht) from Leiden University (Netherlands)
Advanced Diplomas in International Taxation (ADIT) of the Chartered Institute of Taxation (UK).
Diploma in International Taxation of International Tax Center, Leiden University (Netherlands)
INTERNATIONAL
We are local tax institution with global knowledge
Certificates Holder of International Tax Certificate from the Chartered Institute of Taxation (UK).
Certificates Holder of Transfer Pricing from Chartered Institute of Taxation (UK).
Master Degrees in International Taxation from leading university abroad.
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Master Degrees in Accounting, Taxation, Law, Business, and Economics from
leading universities in Indonesia
DOMESTIC
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USA
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Chartered Institute of Taxatio
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PORTUGAL
UK
AUSTRIA
Andrew Young School of Policy Studies,Georgia State UniversityDuke UniversityHarvard Kennedy SchoolThomas Jefferson School of LawBloomberg BNA I CITEClaremont Graduate University
Vienna University of Economics & Business (WU)Institute for Austrian & International Tax LawWU Transfer Pricing CenterWU Global Tax Policy Center
Irish Tax Institute
IRELAND
Universidade Católica PortuguesaInstituto de Direito EconÓmico Financeiro e Fiscal
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BELGIUM
INDIA
SINGAPORE
HONGKONG
CHINA
MALAYSIA
NETHERLANDS
AUSTRALIA
Katholike Universiteit Leuven
Foundation for Iternational Taxation
IBC Legal Conference
World Customs Organization
Tax Academy of SingaporeIBFDInstitute of Singapore Chartered AccountantsNew Economy Taxation
Tilburg UniversityUniversiteit van AmsterdamMaastricht UniversityInternational Tax Center (ITC) LeidenInternational Bureau for Fiscal Documentation (IBFD)
University of New South Wales
ITC Leiden I Malaysian Tax AcademyIBFD
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Managing Partner DDTC, Darussalam is involved in a number of organizations and has authored 7 taxation books. Moreover, he has 160 articles published by severeal newspaper and journals, both in national and international levels. Darussalam is also actively engaged as a speaker in numerous taxation events
Darussalam is one of World’s Leading Transfer Pricing Advisers 2018 in Indonesia
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Darussalam and Freddy Karyadi, “Tax Treaty Dispute in Indonesia,” in A Global Analysis of Tax Treaty Disputes, ed. Eduardo Baistrocchi (Cambridge University Press, August 2017)
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Senior Partner DDTC, Danny Septriadi is one of the World’s Leading Transfer Pricing Advisers in 2014/2015 & 2016/2017
Danny Septriadi is an expert witness in the international arbitration in London related to the tax dispute
Expert Guides is one of the trusted sources for international transfer pricing service users
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Bawono is also frequently invited as a speaker in international conferences and forums, namely: Belgium, Austria, Netherlands, India and Australia
Bawono Kristiaji won Europe’s best taxation thesis entitled Ïncentives and Disincentives of Profit Shifting in Developing Countries, “for the academic year 2014/2015, School of Economics and Management, Tilburg University, the Netherlands. This award was granted by the Confédération Fiscale Européenne (CFE). Up this point, Bawono Kristiaji is the only non-european students to have won this award.
B. Bawono Kristiaji was awarded the winner of CFE Albert J Radler Medal in 2015
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International Taxation Conference 2016THEME : BEPS and Beyond BEPS: A Year Later
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Yusuf W. Ngantung was chosen as the first winner of WTS Tax Award in 2014
Yusuf Ngantung won WTS Tax Award 2014 withh a thesis titled “Tax Treaties and Developing Countries” academic year 2013/2014, Vienna University of Economics and Business Administration (WU Vienna), Austria. This award was given by WU Vienna & WTS Tax Legal Consulting.
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OECD tax discussion at DDTC office
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MoUOne of DDTC’s mission is an educational mission. The mission is embodied in the form of Memorandum of Understanding (MoU) with well-known universities in Indonesia, including the University of Indonesia, Brawijaya University, Gadjah Mada University, Diponegoro University, Airlangga University, Sebelas Maret University, STIAMI Institute, UMMI University, STIE YKPN, Multimedia Nusantara University, and Kwik Kian Gie School of Business.
MoU between Faculty of Economics and Business
Diponegoro University and DDTC
MoU between Faculty of Social and Political Sciences the
University of Indonesia and DDTC
MoU between Sebelas Maret University and DDTC
MoU between Muhammadiyah Sukabumi University (UMMI) and
DDTC
MoU between Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga
Pahlawan Negara (STIE YKPN) and DDTC
MoU between Multimedia Nusantara University and DDTC
MoU between Kwik Kian Gie School of Business and DDTC
MoU between Institut Sekolah Tinggi Ilmu Administrasi Mandala
Indonesia (STIAMI) and DDTC
MoU between Faculty of Economy Maranatha Christian
University and DDTC
MoU between Faculty of Economics and Business Gadjah
Mada University and DDTC
MoU between Brawijaya University and DDTC
MoU between Faculty of Economy and Business Airlangga
University and DDTC
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Some of Our Valued Clients
Cheil Jedang Group
Citilink Clariant Indonesia Astra Daihatsu Motor Bank Danamon Indonesia Dexa GroupCharoen PokphandIndonesia
Emtek Group Federal International Finance
Frisian FlagIndonesia
Garuda Indonesia Hanjaya Mandala Sampoerna
Indo Tambangraya Megah
Hutchison 3 Indonesia
Hitachi Asia
Abbot Indonesia Adira Finance Astra Honda Motor
Astra OtopartsAirAsia Indonesia
Asuransi Tokio Marine
Amerta Indah Otsuka
Astra International
Yasulor IndonesiaTrimegah Sekuritas Indonesia
Unilever Indonesia
Visionet Internasional
Toyota Astra Finance
Toba Pulp LestariToba Bara GroupShell Indonesia Tempo Scan Group
Tetra Pak Group Total Oil IndonesiaSemen IndonesiaSamsung Electronics Indonesia
Jarosite Kobe Boga Utama
Indosat Ooredoo Jasa Marga Lazada Indonesia Menarini IndriaKone Indo Elevator
Martina Berto
Perusahaan Gas Negara
Tiga Rasa Indonesia
Panasonic Healthcare Indonesia
Pertamina Drilling Services Indonesia
OCBC Sekuritas Indonesia
Pamapersada Nusantara
Modernland RealtyMitsubishi Electric Indonesia
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Law enforcement on transfer pricing has been set up by numerous countries, including the establishment of more detailed documentation requirement, stricter penalties for non-compliant parties, the increase of information exchange among countries and transfer pricing audit.
We specialize in services to High-Net Worth Individuals (HNWI) and expatriates in a variety of industries, such taxpayer ID registration & de-registration, individual & expatriate tax return preparation services, individual & expatriate tax dispute & litigation support, and residency, ownership & business structuring tax advisory
Tax risks management is an essential matter for a company. Consequently, tax risks management is required to determine tax risks management policy, a tool for risks assessment, and the latest mitigation. We will assist you to create, manage, and evaluate tax risks management better.
Tax has become a significant business issue and there is a global tax reset underway. We’ll help you navigate the global tax landscape. We provide both national and international tax services whether you are a local business or an established multinational company. Eventually, all will be faced with cross-border transactions with its tax implications involving international tax.
We will assist you in comprehending tax regulations which apply to your business, and provide strategies which will support the innovation and growth of your business. The services we are able to provide comprise independent tax opinion, tax structuring & planning, tax facility support, and private ruling application support.
DDTC has proven its expertise in dispute support services by being trusted by significant, large multinational companies which resulted in settling significant dispute profile. Our approach is a combination of experience, theoretical concepts, legal interpretation, and business transactions comprehension, and high credentials to provide trust for both taxpayer & tax authority.
Transfer Pricing
HNWI and Expatriate TaxesTax Operations-Risks Assessment and
Management General Tax Services
Tax Advisory, Structuring & Facility Support Tax Dispute Support
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We provide comprehensive tax compliance research service which is designed to give additional value, which may increase the assurance of your degree of tax compliance. We apply several methods to review tax compliance, as diagnostic tax review and tax due diligence.
Our experience in tax litigation is our strength and competitive advantage to present you when facing a dispute at tax court. The litigation services we provide comprise tax lawsuit, appeal & cases civil review litigation and expert testimonies
We are experienced in providing service in the form of tax treatment analysis on remuneration received by employees. Moreover, we also provide tax compliance service for employees, and drafting of tax opinion on issues arising from employment redundancies, re-negotiation of contracts between companies and employees, employment termination and settlements.
We will support you throughout customs audit, and evaluate audit techniques conducted and adjustments made by customs authority. In the case appeal, we will assist you in preparing appeal letter and defence argumentation, and represent your company in tax court trials.
Tax Compliance Assurance Tax Litigation Services
Employment Taxation ServicesCustoms Dispute and Litigation
We provide high quality and comprehensive tax services that exceed our clients` expectation
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We facilitate you to improve the quality of your tax knowledge
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Enjoy more than 3000 collections related to transfer pricing, VAT, customs and excise, tax poilcy, tax law, domestic & international taxation, and other aspects of taxes from reputable publishers and authors. The library is open to the public, anyone may visit and enjoy our collections from around the globe.
Opening HoursMonday - Friday
Open : 08.00 AMBreak : 12.00 - 01.00 PMClose : 5.30 PM
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DDTC Academy provides tax training programs that employ relevant concepts and principles, sharp analysis, and in-depth researches in adapting to a constantly changing environment. Not only are we committed to upholding academic values, integrity, and professionalism as well as reducing asymmetric information in the realm of taxation, but we also focus on improving and developing your experience through intensive courses, practical courses/workshops and seminars covering a wide range of topics, either domestic or international topics, such as international taxation, transfer pricing, corporate income tax, VAT, customs, and other interesting topics. We also deliver the most comprehensive in-house trainings to corporations, governments, universities and more, to give you more time to focus on matters that are important to you.
As a trusted professional tax training center, DDTC Academy has various advantages which may not be available in other places, specifically, the excellence of our teachers, the best teaching and learning curriculum, the most complete facilities, and library access with approximately 2,500 books and journals pertaining to taxation. We trust that you are the ones who will benefit the most from our “tax knowledge elevating trainings”.
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This program is designed for those who wish to learn in depth about a particular topic in taxation. With a combination of 70% of material and 30% case study, the program is held for approximately one and a half months including a test (examination) in the last meeting. The learning curriculum of this program is based on international courses attended by DDTC Academy’s lecturers. Therefore, this program is also suitable for those who wish to obtain international certification on taxation or related post-graduates program.
Our practical course/workshop series are designed to provide a balance of how to do it with what is required as a step-by-step guide in the real work implementation. All participants will benefit from the information provided in all of our practical course/workshop series. This program consists of a wide range of topics and is held for 1-2 days with a combination of 30% material and 70% case study.
Our seminar program is designed as a one-day (full day) seminar with a variety of domestic and international tax matters. The topics included in this program are advanced topics that are specific, tailored to the current tax issues and developments. Combination of content for each topic is dominated by the delivery of material by 70% and the remaining is case study by 30%. Through this program, we will provide you insights into some of the details and complexities of a range of tax topics that will affect your daily lives.
Through our trusted experts, progressive resources and knowledge, we deliver the most comprehensive in-house training to corporations, governments, accounting firms, financial institutions and more, to give you more time to focus on matters most important to you. Our in-house training is customized to mitigate taxation risk and its impact which might be jeopardize your business operations.
Since DDTC Academy was launched, we have constantly attempted to be one of the catalysts of tax transformation in Indonesia by providing several knowledge elevating training programs. Due to our community social responsibility, some training programs are held for free.
Intensive Course Practical Course & Moot Court Simulation Seminar
In-House Training Free Events
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We offer objective, clear, and high quality tax research analysis service for stakeholders in the field of taxation, namely business associations, multinational companies and government bodies (central and local). With our professional background and supported by complete literature and databases, we are sure this service will provide you with benefits in the process of tax policy and business decision making.
Fiscal Policy Monitoring and Analysis
We use custom-designed methodology and explore both developed and emerging markets on a specific fiscal survey program. The program helps public sector and business leaders to make economically sound strategy and policy decisions. Through fiscal survey, we provide analysis of specific facts and circumstances to be considered by any stakeholders in taxation arena.
Fiscal Survey
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We propose the design of statutory regulation requested by government, associations, and tax community in Indonesia. Our academic paper provide comprehensive analysis on policy and administration issues in taxation as well as comparative and benchmarking studies.
Academic Paper
Empirical study, policy simulation and fiscal projection are inherent part in tax research. With our qualified researchers, we can provide accurate study with the most appropriate quantitative research method.
To effectively sound the message of our research findings, we can reproduce our comprehensive research paper into an easy-to-understand yet powerful message to every relevant stakeholders.
We also offer tax advocacy, which is dedicated to evaluate tax policy issues based on the principles of legality, equity, efficiency, and adequacy.
Quantitative Analysis
Policy Note
Policy Advocacy
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We have published eight books covering domestic taxation and international taxation. Soon, we will also publish an updated book to enrich income tax knowledge in Indonesia and prove our expertise in
these fields.
BOOKS
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Our magazine provides the public with enlightenment and education on domestic and international taxation trend. We are highly aware of that asymmetries in taxation cannot be entirely eradicated, however we are sure that InsideTax Magazine has come as a media which can play the main role in reducing asymmetric information in the area of taxation.
Our working paper is a series of technical papers which deals with taxation problems in Indonesia and global. The papers contain advanced perspectives both for conceptual and analytic studies, supported by reliable source of information.
Inside Tax MagazinePUBLICATIONS
Working PaperWORKING PAPER
INSIDE TAX MAGAZINE
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Indonesia Taxation Quarterly Reports monitors and evaluates taxation developments in the domestic and global landscape regularly every quarter of the year, with special focus on a specific topic and a viewpoint that are of strategic issues.
Indonesia Taxation Quarterly Report
We provide you a brief summary of new tax regulations in our tax newsletter. It is expected to facilitate you to understand tax regulations with greater ease. In addition, you can find our perspective inside this newsletter.
Newsletter
ROMI IRAWANROMI
IRAWAN
DAVID HAMZAH DAMIAN
& GANDA C. TOBING
International Publication
DARUSSALAM DEBORAHDANNY
SEPTRIADI
GANDA C. TOBING
&YUSUF W.
NGANTUNG
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DDTC Indonesia @DDTCIndonesia @DDTCIndonesia DDTC Indonesia
“Bekerja layaknya mesin pencari..”
Perjanjian Penghindaran
Pajak Berganda
Putusan Pengadilan Pajak
Peraturan Pajak
Putusan Mahkamah Agung
Aplikasi berbasis web gratis yang memiliki fitur pencarian dokumen perpajakan terlengkap mulai dari peraturan pajak, P3B (tax treaty), putusan pengadilan pajak, hingga putusan MA. DDTC Tax Engine dikembangkan dengan teknologi terkini sehingga bisa digunakan pada web browser jenis apa pun, kapan pun, dan di mana pun.
ddtcengine.co.id
S c a n Q R C o d e
Coba sekarang!
Terpercaya Update setiap hari Mudah & simpel
ddtcnews.co.id
Semua berita pajak dalam setiap waktu Anda
@DDTCNewsDDTC News @DDTCNews @DDTCNews
We promote tax literacy in Indonesia with fully committed to eliminate asymmetric information in the Indonesian tax society.
DDTCNews is a taxation news portal aimed at Indonesian society in general and the Indonesian taxation society in particular. This portal comprises news, analysis, and other tax information professionally managed by taking into account journalistic ethics and principles.
DDTC Tax Engine is a free web-based application offering the most complete taxation document search feature, ranging from tax regulations, tax treaties, tax court decisions, to Supreme Court decisions. This web app is developed with the latest technology thus enabling access from any type of browser, anytime and anywhere
We help you to explore the tax rules by providing facility to browse tax regulation that you need easily with a number of interesting features.
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We create warmth and kinship in our office environment in order to achieve our vision and missions. Dedication and commitment from our employees are represented by many events we have held internally.
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DARUSSALAM is the Managing Partner of DDTC. His main academic focuses are international taxation
and comparative tax law. He is acknowledged as a tax expert witness in various tax cases at the District
Court, the Corruption Court, the Tax Court and the Constitutional Court. In addition, he has recently been
chosen as the government’s expert witness in Tax Amnesty Law and Exchange of Information for Tax
Purposes Law judicial review. He is mentioned as one of the World’s Leading Transfer Pricing Advisers
2018 in Indonesia by TP Week, International Tax Review, United Kingdom. He is a respected member of
Tax Revenue Optimization Steering Committee in 2016, appointed by Ministry of Finance Rules No 73 Year
2016. He is appointed by Ministry of Finance Rules No 707 Year 2016 to be a member of Committee Tax
Consultant Certification. In addition, he is appointed to be advisor team of Tax Reform by Ministry of Finance
Rules No 885 Year 2016.
He received a Master’s degree in Tax Policy and Administration from the University of Indonesia and
a second Master’s degree (LLM) in European and International Tax Law from European Tax College (at
Tilburg University in the Netherlands and Katholieke Universiteit Leuven in Belgium). His master thesis is
entitled “Critical Analysis on Indonesian Transfer Pricing Rules: a Proposal for Indonesian Transfer Pricing
Guidelines”.
In 2006, he attended “European Tax Seminar” held by Katholieke Universiteit Leuven, Belgium. In 2006,
he also attended “Tax Consolidation” held by Tilburg University, the Netherlands. In 2009, he successfully
completed an advanced transfer pricing course from Thomas Jefferson School of Law, San Diego, California,
USA. In 2011, he attended the “Asia Pacific Transfer Pricing Summit 2011” held by IBC Legal Conference in
Hong Kong and also a seminar on “European Tax Law” held by Tax Academy of Singapore and the Institute
for Austrian and International Tax Law, Vienna University of Economics and Business Administration, in
Singapore. In 2012, he attended “Summer School of Value Added Tax Programme” held by Universidade
Católica Portuguesa, in Lisbon, Portugal. In 2015, he attended “International Tax Conference: BEPS &
Beyond” held by Foundation For International Taxation, in Mumbai, India.
Darussalam is the author of several books (7 books) and numerous articles on taxation (160 articles). He
is a source for print media (Kompas, Kontan, Bisnis Indonesia, Tempo Magazine and Newspaper, Sinar
Harapan, Suara Pembaruan, Jawa Pos, Rakyat Merdeka) and electronic media (TV One, Metro TV, RCTI,
SCTV, TVRI, Berita Satu, Jak TV, Kompas TV, ANTV, Sindo TV, detikcom, BBC Indonesia, Bloomberg TV, Pas
FM, CNN Indonesia) and also a speaker at several institutions (House of Representatives of the Republic
of Indonesia, House of Regional Representatives of the Republic of Indonesia, Directorate General of
Taxes, Fiscal Policy Agency, Corruption Eradication Commission, Secretariat of Tax Court, Secretariat of
Tax Supervisory Committee, National Economic Committee, Bank Indonesia, PUSDIKLAT Pajak, Ministry of
Research and Technology, Chamber of Commerce and Industry, Indonesian Fiscal and Tax Administration
Association, Indonesian Tax Consultants Association, Indonesian Institute of Accountants) and some
universities (the University of Indonesia, Brawijaya University, Airlangga University, Gadjah Mada University,
Parahyangan Catholic University, Tarumanagara University, Trisakti University, Petra Christian University,
Bina Nusantara University, Christian University of Indonesia, Sebelas Maret University, PKN STAN).
DARUSSALAM
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DANNY SEPTRIADI
DANNY SEPTRIADI is the Senior Partner of DDTC and a lecturer at Graduate Program in Tax Policy
and Administration Science and at Master in Accounting Program at the University Of Indonesia.
He was selected as one of the World’s Leading Transfer Pricing Advisers 2014/2015 and
2016/2017 by Expert Guides. He was experienced in Arbitration Disputes as an expert in London,
United Kingdom and he is an expert witness of PT Kraft Indonesia, PT General Food Industries in
the Indonesian tax court. His main research areas are international taxation and transfer pricing.
He also serves as a Secretary at Indonesian International Tax Society (IITS). He has advised clients
in various areas of corporate taxation, tax risk management and transfer pricing.
He received a Master’s degree in Tax Policy and Administration from the University of Indonesia
and a second Master’s degree (LLM) in International Taxation from Vienna University of Economics
and Business Administration, Austria, with master thesis on tax treaty policy. In 2012, he attended
“Summer School of Transfer Pricing Programme” held by Universidade Católica Portuguesa, in
Lisbon, Portugal. In 2014, he attended “Advanced Course in Transfer Pricing” held by Maastricht
Centre for Taxation, Maastricht University, the Netherlands. Then, in 2015, he attended “Transfer
Pricing: Policy and Practice” held by Duke Center International Development (DCID), Duke University
North Carolina, USA. In 2017, he attended “2nd International Conference on Taxpayers Rights” held
by Vienna University of Economics and Business Administration, Austria. Also in 2017, he attended
“Value Chain Analysis - Functional Analysis post-BEPS” held by Maastricht University and TPA
Global, in Amsterdam, the Netherlands.
Danny Septriadi has published several books and numerous articles on transfer pricing and
international taxation. He is a source for print media (Kompas, Bisnis Indonesia, Kontan and
Republika) and also a speaker at several institutions (Directorate General of Taxes, Fiscal Policy
Agency, Secretariat of Tax Supervisory Committee, Secretariat of Tax Court, PUSDIKLAT Pajak,
Indonesian Institute of Accountants, Indonesia Tax Consultants Association, Astra International,
Unilever Indonesia, Nestle Indonesia, Great Giant Pineapple, the University of Indonesia, Bina
Nusantara University, Tarumanagara University and Jentera School of Law).
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ROMI IRAWAN is is the Partner of Transfer Pricing Services at DDTC. He is an experienced practitioner in
transfer pricing controversies. He has vast experience in handling transfer pricing issues for clients involved
in crude palm oil, automotive, pulp, and chemical industries. Subsequently, he has also done some of clients’
APA and MAP. He is the co-author of the Indonesian chapter in the second edition of a book titled “The
Transfer Pricing Law Review”, published by Law Business Research.
He received his Bachelor’s degree in Financial Management from the University of Indonesia, Master’s degree
in Corporate Financial Management from Gadjah Mada University. He received his next Master’s Degree in
International Taxation (LL.M. Int. Tax) from Vienna University of Economics and Business Administration,
Austria, under full scholarship from DDTC with thesis titled “Historical Development of the OECD’s Work
on Treaty Abuse.”
In 2010, he participated in distance learning courses on “transfer pricing”, held by the International
Management Forum in association with Transfer Pricing Associate, the Netherlands. In 2011, he attended
many transfer pricing workshops, seminars and courses, on “Advanced Transfer Pricing Workshop” held
by IBFD in Amsterdam, the Netherlands, “Global Development in Transfer Pricing” held by Tax Academy of
Singapore, in Singapore, “Transfer Pricing Workshop on Transfer Pricing Documentation and Transfer Pricing
Intangibles” held by IBC Legal Conference, in Hong Kong and “UK Transfer Pricing Policy and Developments”
held by Tax Academy of Singapore, in Singapore. In 2012, he attended “the First Annual Conference Series
regarding U.S. Transfer Pricing Primer” organized by Bloomberg BNA and CITE, in Salt Lake City, USA. In April
2014, he attended “Transfer Pricing Advanced Course Programme” organized by Transfer Pricing Research
Center, Leiden University, in Leiden, the Netherlands. In 2018, he attended “Recent Global Developments of
Post Ratification of Multilateral Instruments (MLI)” held by Foundation for International Taxation (FIT), in
Mumbai, India.
Romi Irawan has passed two out of three examination papers for Advance Diploma in International Taxation
from the Chartered Institute of Taxation – UK, including Principles of International Taxation and Principles of
Corporate and International Taxation (Transfer Pricing).
He is a regular speaker in various seminars and trainings organized by DDTC, covering topics in Transfer
Pricing. He is frequently involved as a trainer and speaker in several forum and group discussions held by
private institutions and government agencies including Tax Office (KPP) Madya Sidoarjo, Fiscal Policy Office
of Ministry of Finance and Secretariat of Tax Court, PUSDIKLAT Pajak, PajakOnline and Formasi, Secretariat
of Tax Supervisory Committee, Centre of Investment, Finance and Energy Studies (CIFES), Faculty of
Economics of the University of Indonesia, Bina Nusantara University, Tax Center FISIP UI, Sinar Mas Group,
Unilever, Kalbe Group and others.
ROMI IRAWANB. BAWONO KRISTIAJI is the Partner of Tax Research & Training Services at DDTC. He is an experienced
practitioner in public finance, tax policy and transfer pricing. Prior to joining DDTC, he worked as researcher
in Strategic Asia, a consultancy firm specializing in economic development policy.
He received his Bachelor’s degree in Economics from the University of Indonesia, received his Master’s
Degree in Economic Science at the same university with the thesis titled “The Implication of Shadow
Economies and Governments’ Effectiveness on Realization and Effort to Optimize Tax Revenue”. He received
his next Master’s Degree in International Business Tax and Economics (MSc. IBT) at School of Economics
and Management, Tilburg University, the Netherlands under full scholarship from DDTC with the thesis titled
“Incentives and Disincentives of Profit Shifting in Developing Countries”. This thesis was chosen as the
best work in the area of European Taxation by Confédération Fiscale Européenne (CFE) and therefore was
awarded Albert J. Rädler Medal 2015.
In 2012, he attended a course of the Master of Advanced Studies in International Tax Law on “Transfer
Pricing Rules in International Taxation” held by the International Tax Center, Leiden University, in Leiden, the
Netherlands. In 2013, he attended Public Policy Summer Training Course 2013 “Tax Policy, Fiscal Analysis
and Revenue Forecasting”, held by Andrew Young School of Policy Studies, Georgia State University, USA.
In 2018, he attended “Comparative Tax Policy & Administration,” held by Harvard Kennedy School, Harvard
University, USA (2018).
B. Bawono Kristiaji holds Advanced Diploma in International Taxation; Certificate in Principles of International
Taxation; and Certificate of Principles of Corporate and International Taxation (Transfer Pricing) from the
Chartered Institute of Taxation, UK. He is a major contributor for the latest DDTC’s transfer pricing book
titled “Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional”, the chief
editor for DDTC Working Papers and senior editor for InsideTax Magazine. He is an active member of the
Indonesian Fiscal Association (AFI) and Indonesian Fiscal and Tax Administration Association (IFTAA). He is
a source for print and electronic media (Jakarta Post, Republika, BeritaSatu, MNC Business, Bisnis Indonesia,
Bloomberg, GATRA, Kontan, CNN Indonesia and CNBC Indonesia).
He is a regular speaker in various seminars and trainings organized by DDTC, covering topics in Transfer
Pricing. He is frequently involved as a trainer and speaker in several forum and group discussion held
by private institutions and government agencies including Forum on Economic and Fiscal Policy (The
Netherlands), Rust Conference 2016 (Austria), 21st International Taxation Conference 2016 (FIT, India), 13th
International Conference on Tax Administration 2018 (UNSW, Australia), House of Representatives of the
Republic of Indonesia, House of Regional Representatives of the Republic of Indonesia, Directorate General of
Taxes, Fiscal Policy Agency, Secretariat of Tax Court, Secretariat of Tax Supervisory Committee, International
Tax and Investment Center, BAPPENAS, Ministry of Research and Technology, PUSDIKLAT Pajak, Institute
of Indonesia Chartered Accountants, Astra International, KALBE Group, University of Indonesia and others
covering topics in tax policy trends.
DAVID HAMZAH DAMIAN is the Partner of Tax Compliance & Litigation Services at DDTC. He is well known
for his research and advocacy skills, in particular for analyzing cases and arguing appeals. He regularly
handles cases in Tax Court and has a strong track record in tax appeal proceedings in transfer pricing, value
added tax, corporate income tax and custom cases, both in writing submissions and at hearings. He is the
co-author of the Indonesian chapter in the third and seventh edition of a book titled “The Tax Disputes and
Litigation Review”, published by Law Business Research.
He received his Bachelor’s degree in Fiscal Administration from the University of Indonesia and currently he
is pursuing his Master’s degree in Tax Policy and Administration at the University of Indonesia, under full
scholarship from DDTC.
In 2010, he attended a course on “Transfer Pricing Aspects of Business Restructurings” organized by
IBFD, in Singapore. Further, in 2011 he attended the “Annual International Taxation Conference” held by
the Foundation for International Taxation, in Mumbai, India and attended the “Tax Treaties” seminar, held
by Tax Academy of Singapore and the Institute for Austrian and International Tax Law, Vienna University
of Economics and Business Administration, in Singapore. In 2012, he attended the “Asia Pacific Branch –
Singapore Conference 2012”, held by the Chartered Institute of Taxation in Singapore and also a course
on “Tax Risk Management” held by IBFD, in Singapore. In 2013, he attended “the Amsterdam Centre for
Tax Law Winter Course on International Tax Law”, held by the Amsterdam Centre for Tax Law of the
University of Amsterdam, in the Netherlands and “Summer School of Value Added Tax Programme” held
by the Universidade Católica Portuguesa, in Lisbon, Portugal. In 2017, he attended “Getting a Good DEAL
by Understanding Taxation Aspects of Mergers & Amalgamations & Tax Due Diligence” held by ISCA, in
Singapore. Also in 2017, he attended “WU-TA Specialised Transfer Pricing Programme,” held by WU Transfer
Pricing Center & Tax Academy of Singapore, in Singapore and “Value Chain Analysis (VCA) – The BEPS
Generation of Functional Analysis,” held by TPA Global and Crowe Horwath, Kuala Lumpur, in Malaysia. In
2018, he attended “Global E-Commerce Conference” held by World Customs Organization, in Beijing, China.
David Hamzah Damian holds Advanced Diploma in International Taxation; Certificate in Principles of
International Taxation; and Certificate of Principles of Corporate and International Taxation (Transfer Pricing)
from the Chartered Institute of Taxation, UK. He passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP)
C, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered
tax consultant. He holds a license to practice as a tax attorney by the Tax Court.
He is frequently involved as a trainer, lecturer or speaker in several tax trainings or seminars, held by DDTC,
governmental institutions, private institutions and universities, including House of Regional Representatives
of Republic Indonesia, the South Jakarta Medium Tax Office (KPP), Secretariat of Tax Supervisory Committee,
the Bali Chapter of Indonesian Tax Consultant Association, TELKOM Group, Kalbe Group, PAMA Persada
Nusantara, the Accountant Professionalism Study of Faculty of Economics of the University of Indonesia,
the Fiscal Administration Study Group of the University of Indonesia, Christian University of Indonesia and
so forth.
DAVID HAMZAH DAMIAN B. BAWONO KRISTIAJI
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YUSUF WANGKO NGANTUNG is the Senior Manager of International Tax/Transfer Pricing Services at DDTC.
He is an experienced practitioner involved in international tax, dispute resolution and transfer pricing
projects. Prior to joining DDTC, he worked for Horwath de Zeeuw & de Keizer, the Netherlands, where he
was involved in international tax planning projects for both inbound and outbound investments, European
VAT and taxation on expatriates.
He received his Bachelor of Law degree (LL.B) in Taxation Law (fiscal recht) from the Leiden University, in
Leiden, the Netherlands and his Master’s Degree in International Taxation (LL.M. Int. Tax) at Vienna University
of Economics and Business Administration, Austria graduated with honors, under full scholarship from
DDTC and he was awarded WTS Tax Award, 1st place for master thesis titled “Tax Treaties and Developing
Countries” in academic year 2013/2014 at Vienna University of Economics and Business Administration.
In 2010, he attended several overseas tax courses held by IBFD, covering the following topics: “Transfer
Pricing Aspects of Business Restructuring” in Singapore and “Transfer Pricing for Intangibles & Intra-group
Financing” in Amsterdam, the Netherlands. Further, in 2011, he attended a course on “Practical Aspects of
International Tax Planning” held by IBFD, in Kuala Lumpur, Malaysia. In 2017, he attended “Digital Economy
Symposium: Reimagining Taxation in the Age of Disruption” held by WU Global Tax Policy Center & New
Economy Taxation LTD, in Singapore. In 2018, he attended “High Net-Worth Individuals: The Challenge They
Pose for Tax Administrations, FIUs and Law Enforcement Agencies” held by WU Global Tax Policy Center, in
Vienna, Austria.
Yusuf Wangko Ngantung holds Advanced Diploma in International Taxation; Certificate in Principles of
International Taxation; and Certificate of Principles of Corporate and International Taxation (Transfer Pricing)
from the Chartered Institute of Taxation, UK and he holds a license to practice as a tax attorney by the Tax
Court.
He is a lecturer on International Taxation at Master in Accounting Program at the University of Indonesia and
a regular speaker in various seminars and trainings organized by DDTC, covering topics in international tax
and transfer pricing. In 2017, he is invited as a speaker in International Conference of the IBA, International
Wealth Transfer Conference, London, United Kingdom. He is regularly invited as a speaker in tax conferences
organized by government institutions and universities, including the Directorate General of Taxes, Fiscal
Policy Agency, Secretariat of Tax Court, IndonesianTax Consultants Association, the University of Indonesia,
the Petra Christian University (Surabaya), PT Wijaya Karya (Persero) Tbk, PT Mayekawa Indonesia, PT Growth
Asia and others.
YUSUF WANGKO NGANTUNG
GANDA CHRISTIAN TOBING is the Senior Manager of International Tax/Tax Compliance & Litigation
Services at DDTC. He is an experienced practitioner involved in tax dispute resolution projects, where he has
represented various multinational companies. He advises a wide range of domestic and international clients
across industry sectors and provides tax advice for private client. He is the co-author of the Indonesian
chapter in the seventh edition of a book titled “The Tax Disputes and Litigation Review”, published by Law
Business Research.
He received his Bachelor’s degree in Fiscal Administration from the University of Indonesia and his
Master’s Degree in International Taxation (LL.M. Int. Tax) at Vienna University of Economics and Business
Administration, Austria under full scholarship from DDTC. In 2011, he attended a course on “Practical
Aspects of International Tax Planning” held by IBFD, in Kuala Lumpur, Malaysia.
Ganda Christian Tobing has passed Principles of International Taxation examination paper for Advance
Diploma in International Taxation from the Chartered Institute of Taxation – UK and therefore has been
awarded Certificate in Principles of International Taxation. He passed the exam of Ujian Sertifikasi Konsultan
Pajak (USKP) B, organized by Indonesian Tax Consultants Association. He holds a license to practice as a
tax attorney by the Tax Court.
He is also frequently involved as a trainer or a speaker in various seminars and training in topics regarding
international taxation, transfer pricing, tax policy and Indonesian domestic tax held by DDTC, Directorate
General of Taxes, Fiscal Policy Agency, Indonesian Tax Consulting Association, PAMA Persada Nusantara,
PT Bio Farma (Persero), PT Archi Indonesia, PT Sarana Multi Infrastruktur (Persero), PT Wijaya Karya
(Persero) Tbk, PT Charoen Pokphand Indonesia Tbk, Christian University of Indonesia and others. He
is also an international reporter and speaker at Rust Conference 2018, held by Institute for Austrian and
International Tax Law and Vienna University of Economics and Business (Austria).
GANDA CHRISTIAN TOBING
R. HERJUNO WAHYU AJI is the Senior Manager of Tax Compliance & Litigation Services at DDTC. Prior to joining DDTC, he was an Account Representative in Directorate General of Taxes. He is responsible for tax advisory and compliance services for multinational companies including those engaged in automotive industry, e-commerce, mining and poultry feed industries. He is also responsible for Tax Dispute and Litigation Strategies.
He received his Master’s degree in Accounting, the University of Indonesia.
In 2010, he attended “Statement of Financial Accounting Standard No. 50 and 55” seminar held by Directorate General of Taxes, in Jakarta. In 2013, he attended a course on “International Taxation of Oil and Gas and other Mining Activities,” held by IBFD, in Singapore. Further in 2014, he attended a course “Tax Good Governance and The BEPS Action Plan,” GREIT Lisbon Summer Course held by IDEFF, Portugal. In 2015, he attended “International Tax Aspects of Mergers, Acquisitions and Corporate Finance,” held by IBFD, in the Netherlands. In 2017, he attended “WU-TA Specialised Transfer Pricing Programme,” held by WU Transfer Pricing Center & Tax Academy of Singapore, in Singapore and “Value Chain Analysis (VCA) – The BEPS Generation of Functional Analysis,” help by TPA Global and Crowe Horwath, Kuala Lumpur, in Malaysia.
R. Herjuno Wahyu Aji holds Certificate in Principles of International Taxation from the Chartered Institute of Taxation, UK and therefore has been awarded Certificate in Principles of International Taxation. Furthermore, he passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. He holds a license to practice as a tax attorney by the Tax Court.
He is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, governmental institutions, private institutions and universities, including Petra University, Trisakti University, KALBE Group and others.
R. HERJUNO WAHYU AJI
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KHISI ARMAYA DHORA is the Manager of Research & Training Services at DDTC. She is is a praticioner with expertise and experience in international tax and Value Added Tax (VAT). She is particularly involved in tax advisory projects, where she has received outstanding feedback from clients and peers alike for providing noteworthy tax advice. She has represented several multinational companies in dispute resolution procedures, including tax objection, tax appeal, lawsuits and litigation at tax court.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia (cum laude).
In 2012, she attended “Principles of International Taxation” course held by IBFD in Malaysia. In 2013, she attended “Summer School of Value Added Tax Programme” course held by Universidade Católica Portuguesa in Portugal. In 2015, she attended “ITC Leiden SEA Executive Program in International Tax Laws” held by Leiden University’s Tax Center and the Malaysian Tax Academy, in Malaysia. In 2017, she attended “Zero Rating of International Services: Correctly Applying Zero-rating Treatment on International Services” held by Wolters Kluwer, in Singapore. In 2017, “International Taxation: Cross-Border Tax Issues and Tax Treaties” held by Institute of Singapore Chartered Accountants, in Singapore. In 2018, she attended “Global E-Commerce Conference” held by World Customs Organization, in Beijing, China. In 2018, she attended “Fundamentals of Singapore Corporate Tax,” held by TAKX Solutions, in Singapore. In 2019, she attended “Global Tax: Driving the Future,” held by Harvard Kennedy School & Irish Tax Institute, in Dublin, Ireland.
Khisi Armaya Dhora has passed two out of three examination papers for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK, including Principles of International Taxation and Principles of Corporate and International Taxation (Transfer Pricing). She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association.
She is also involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, Directorate General of Taxes, PAMA Persada Nusantara, Institute of Indonesia Chartered Accountants (IAI), STIAMI and Brawijaya University.
KHISI ARMAYA DHORA
DEBORAH TAMBUNAN is the Senior Manager of Tax Compliance & Litigation Services at DDTC. She has been involved in transfer pricing study assignments, also significant tax dispute resolution and litigation cases. From her assignments, she has provided clients with satisfactory outcomes. Her main expertise in tax litigation cases includes transfer pricing and business restructuring cases.
She received her Bachelor’s degree in Fiscal Administration with cum laude from the University of Indonesia and her Master’s degree in International Taxation (LL.M. Int. Tax) at Vienna University of Economics and Business Administration, Austria under full scholarship from DDTC.
In 2011, she attended a course on “Basic International Taxation” held by IBFD, in Kuala Lumpur, Malaysia and a course on “Transfer Pricing Program (Class of 2011)” organized respectively by Inland Revenue Authority of Singapore, Tax Academy of Singapore, Atax and the University of New South Wales, Australia, in Singapore.
In 2012, she attended seminars and courses held by Vienna University of Economics and Business Administration, Austria:• The Relevance of Art. 7 OECD MC for the definition of PE; and• Prospects for US Tax Reform.In 2012, she attended seminars and courses held by Vienna University of Economics and Business Administration and PwC, Austria:• Mandatory and Binding Arbitration in Bilateral and Multilateral Tax Conventions;• The New Politics of Tax Administration;• Capital Gain Taxes on Shares and the Participation Exemption in Europe; and• The Impact of the White Paper for Adequate, Safe and Sustainable Pensions on Treaty Police in Europe.
In 2013, she attended seminars and courses held by Vienna University of Economics and Business Administration, Austria:• Tax Treaty Case Law Around the Globe;• The Chinese Perspective of Global and Domestic Tax Policy Issues; and• GAARs (General Anti-Avoidance Rules) in the Chinese Tax System.
In 2013, she also attended seminars and courses held by Vienna University of Economics and Business Administration and PwC, Austria:• Treatment of Intangibles for Transfer Pricing Purposes in the Light of the OECD Update on Chapter VI of the Transfer Pricing Guidelines; and• Latest Developments at OECD on Indirect Taxes & the International VAT/GST Guidelines.
In 2017, she attended “Accounting for Restructuring and Discontinued Operations under FRS 37 and FRS 105” held by ISCA, in Singapore. In 2018, she attended “Recent Global Developments of Post Ratification of Multilateral Instruments (MLI)” held by Foundation for International Taxation (FIT), in Mumbai, India.
Deborah Tambunan has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. She holds a license to practice as tax attorney by the Tax Court.
She is a lecturer on Income Tax in Fiscal Program at STIAMI. She is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, University of Indonesia, Christian University of Indonesia, Central Bank of Indonesia, Kantor Berita Antara, PT Toyota Astra Motor, PT Total Oil Indonesia, PT Kalbe Farma Tbk, PT Akashi Wahana Indonesia, PT Bahana TCW Investment Management and others.
DEBORAH
ANGGI PADOAN IBRAHIM TAMBUNAN is the Manager of Tax Compliance & Litigation Services at DDTC. He is an experienced practitioner with particular expertise in handling tax reviews and tax dispute resolution procedures. He has represented various multinational companies involved in mining, forwarding and supply chain, transportation, automotive, aircraft, hospitality, chemical, hotels, heavy equipment and information technology industry. He is also a regular speaker in topics regarding international taxation and Indonesian domestic tax in various seminars and trainings held by DDTC, private institutions and educational institutions.
He received his Bachelor’s degree in Fiscal Administration from the University of Indonesia. He received his Master’s degree in Economic Law from the University of Indonesia, under full scholarship from DDTC.
In 2011, he attended a course on “Principles of International Taxation”, held by IBFD, in Kuala Lumpur, Malaysia. In 2012, he attended a course on “Practical Aspects of International Tax Planning”, held by IBFD, in Kuala Lumpur, Malaysia. Further in 2013, he also attended a course on “International Taxation of Oil and Gas and Other Mining Activities”, held by IBFD, in Singapore. In 2015, he joined the “Summer Course of International Taxation and Transfer Pricing”, held by the International Tax Center (ITC), Leiden University, the Netherlands. In 2017, he attended “Ethical and Legal Considerations in Tax Avoidance, Evasion and Fraud” and “Accounting for Restructuring and Discontinued Operations under FRS 37 and FRS 105” both held by ISCA, in Singapore. In 2018, he attended “Recent Global Developments of Post Ratification of Multilateral Instruments (MLI)” held by Foundation for International Taxation (FIT), in Mumbai, India.
Anggi Tambunan holds Advanced Diploma in International Taxation; Certificate in Principles of International Taxation; Taxation (Transfer Pricing) from the Chartered Institute of Taxation, UK. and therefore has been awarded Certificate in Principles of International Taxation. He passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. He holds a license to practice as a tax attorney by the Tax Court.
He is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, governmental institutions, private institutions and universities, including Indonesian Tax Consultants Association (IKPI), Institute of Indonesia Chartered Accountants (IAI), PAMA Persada Nusantara, the University of Indonesia, Christian University of Indonesia, Perbanas Institut, Gunadarma University and others.
ANGGI P. I. TAMBUNAN
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VERONICA KUSUMAWARDANI is the Assistant Manager of Transfer Pricing Services at DDTC. She is an experienced practitioner with particular expertise in transfer pricing for clients involved in palm oil, automotive, heavy equipment, consumer goods, pulp and paper, electronic, and mining industries.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia and her Master’s degree in Accounting at the same university, under full scholarship from DDTC.
In 2011, she attended a course on “Principles of Transfer Pricing” held by IBFD, in Kuala Lumpur, Malaysia. In 2012, she attended a course on “Taxation of Supply Chain Management” held by IBFD in Kuala Lumpur, Malaysia. In 2013, she attended “Summer School of Transfer Pricing Program” held by the Universidade Católica Portuguesa, in Lisbon, Portugal. In 2018, she attended “Transfer Pricing Masterclass,” held by IBFD, in Singapore.
Veronica Kusumawardani has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing). She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. She holds a license to practice as a tax attorney by the Tax Court.
She is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, governmental institutions, private institutions and universities, including PUSDIKLAT Pajak, PT Astra International Tbk, Christian University of Indonesia and others.
VERONICA KUSUMAWARDANI
YENI MULYANI is the Senior International Tax Analyst at DDTC. Her Ph.D dissertation is focused on transfer pricing compliance in Indonesia. She provides counsel services related to transfer pricing issues for multinational enterprises, including advice on transfer pricing dispute resolution through litigation, Mutual Agreement Procedure and Advance Pricing Agreement. Further, with a strong academic background and extensive industry experience, Dr. Mulyani has substantial skill in the field of taxation research.
She received her Master’s degree (LLM) in International Taxation from University of Leiden, the Netherlands. She received her Ph.D in International Transfer Pricing from University of New South Wales, Australia.
Yeni Mulyani has attended training courses in international taxation and international forum meeting in Indonesia and overseas, including for the OECD, The Global Forum on Transparency and Exchange of Information and others.
She has teaching experience in corporate international taxation at several Indonesian universities, including the University of Tarumanegara, Bina Nusantara and Trisakti. She also has spoken for governmental institutions, private institutions and universities, including Ministry of Finance, Asosiasi Fiskal Indonesia, DDTC, Deloitte Indonesia, Directorate General of Taxes, Republic of Korea Embassy, University of Indonesia, University of Kristen Krida Wacana (UKRIDA) and others.
YENI MULYANI
CINDY KIKHONIA FEBBY is the Assistant Manager of Transfer Pricing Services at DDTC. She is an experienced practitioner with particular expertise in transfer pricing for clients in chemical, power, automotives, food & beverage, and electronic industries.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia. She received her Master’s degree in Strategic Management from Gadjah Mada University, under full scholarship from DDTC.
In 2011, she attended a course on “Principles of Transfer Pricing” held by IBFD, in Kuala Lumpur, Malaysia. In 2012, she attended a course on “Taxation of Supply Chain Management” held by IBFD in Kuala Lumpur, Malaysia. In 2013, she attended “Summer School of Transfer Pricing Programme” held by the Universidade Católica Portuguesa, in Lisbon, Portugal. In 2016 attended a course “Advanced Transfer Pricing Course (Specific Topics)” held by The Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business), in Vienna, Austria. In 2017, she attended “Value Chain Analysis (VCA) – The BEPS Generation of Functional Analysis,” help by TPA Global and Crowe Horwath, Kuala Lumpur, in Malaysia. In 2018, she attended “High Net-Worth Individuals: The Challenge They Pose for Tax Administrations, FIUs and Law Enforcement Agencies” held by WU Global Tax Policy Center, in Vienna, Austria.
Cindy Kikhonia Febby has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing). She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. She holds license to practice as a tax attorney by the Tax Court.
She is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, governmental institutions, private institutions and universities, including Fiscal Policy Agency, Indonesian Tax Consultants Association, the Institute of Indonesia Chartered Accountant, PT Astra International Tbk, TELKOM Group, PT Mayekawa Indonesia, the University of Indonesia and others.
CINDY KIKHONIA FEBBY
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RINAN AUVI METALLY is the Assistant Manager of Tax Compliance & Litigation Services at DDTC. She is an experienced practitioner involved in various tax advisory and tax disputes resolution projects, where she has represented multinational companies in heavy equipment, coal mining and leather industries.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia (cum laude).
In 2011, she attended “Principles of International Taxation” course held by IBFD in Malaysia. In 2012, she attended “Practical Aspects of International Tax Planning” course held by IBFD in Malaysia. In 2017, “International Taxation: Cross-Border Tax Issues and Tax Treaties,” held by ISCA, in Singapore. In 2018, she attended “Fundamentals of Singapore Corporate Tax,” held by TAKX Solutions, in Singapore.
Rinan Auvi Metally has passed Principles of International Taxation examination paper for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of International Taxation. She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association and has been licensed to practice as tax attorney by the Tax Court.
She is also involved as a trainer or speaker in several tax trainings or seminars, held by DDTC, Directorate General of Taxes, PAMA Persada Nusantara, the University of Indonesia and others.
PRETTY WULANDARI is the the Assistant Manager of Transfer Pricing Services at DDTC. She has been involved in transfer pricing services in various industries, such as automotive, heavy equipment, airlines and airport services, consumer goods, pharmaceuticals, telecommunication, computer and peripherals, stationery, biotechnology and cosmetics industry. Subsequently, she has also been involved in transfer pricing advisory and litigation services.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia.
In 2013, she attended a regular course on “Transfer Pricing” and “International Taxation” held by DDTC and she passed the exam and holds the certificate of excellence. In 2015, she attended “Global Transfer Pricing Course”, held by Vienna University of Economics and Business Administration, Austria. In 2017, she attended “Value Chain Analysis (VCA) – The BEPS Generation of Functional Analysis,” held by TPA Global and Crowe Horwath, in Malaysia. In 2018, she attended “Advanced Transfer Pricing Course (Specific Topics),” held by WU Transfer Pricing Center, in Vienna, Austria.
Pretty Wulandari has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing). She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association. She holds a license to practice as a tax attorney by the Tax Court.
She is also involved as a trainer or speaker in transfer pricing training or seminar, held by DDTC, Indonesian Tax Consulting Association and University of Indonesia.
RINAN AUVI METALLY PRETTY WULANDARIFLOURESYA LOUSHA is the Assistant Manager of Transfer Pricing Services at DDTC. She has been involved in transfer pricing study assignments for clients in various industries, such as palm oil, coal, automotive, pulp and paper, consumer goods, pharmaceuticals, chemicals, plastics, natural ingredients, telecommunication, banking, insurance and leasing. Subsequently, she has also been involved in transfer pricing advisory, audit defense and litigation services.
She received her Bachelor’s Degree in Economics from Tarumanagara University.
In 2013, she attended a regular course on “Transfer Pricing” held by DDTC and she passed the exam and holds the certificate of excellence. In 2017, she attended “Transfer Pricing and Substance Masterclass” held by IBFD, in the Netherlands. In 2018, she attended “Risk Assumption under the Authorised OECD Approach and the 2017 OECD Transfer Pricing Guidelines: Similarities and Divergences,” and “How to Apply the Arm’s Length Principle Without Comparables: A Major Challenge in Emerging/Developing Economies,” held by WU Transfer Pricing Center, in Vienna, Austria. In 2019, she attended "Fundamentals of Singapore Corporate Tax," held by TAKX Solutions, in Singapore.
Flouresya Lousha has passed two out of three examination papers for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK, including Principles of International Taxation and Principles of Corporate and International Taxation (Transfer Pricing). She holds a license to practice as a tax attorney by the Tax Court. She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A.
She is also involved as a trainer in transfer pricing training held by DDTC.
FLOURESYA LOUSHA
ERIKA is the Assistant Manager of Tax Compliance & Litigation Services at DDTC. She has been involved in various tax compliance, tax advisory, due diligence and tax diagnostic review projects for several companies.
She received her Bachelor’s degree in Accounting from the Atma Jaya University of Jakarta.
In 2017, she attended a course “Internal Auditing : Process and Procedures” held by ISCA, in Singapore. She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association.
ERIKA PUPUT BAYU WIBOWO FAKRYPUPUT BAYU WIBOWO is the Senior Specialist of Tax Compliance and Litigation Services at DDTC. His expertise focuses on diagnostic tax review, tax advisory and tax compliance for multinational companies. He is also an experienced praticioner in tax audit, tax objection, tax lawsuit, and tax litigation at the tax court for clients in various industries, such as automotive, heavy equipment, mobile technology, cigarettes, transportation, cosmetics, chemicals, oil & gas, and coal mining industries.
He received his Diploma’s degree in Taxation from Diponegoro University. He received his Bachelor’s degree in Faculy of Economics from Trisakti University and currently he is pursuing his Master’s degree in Fiscal Administration at Institut STIAMI, both under full scholarship from DDTC.
In 2013, he attended course “Transfer Pricing Course” and “International Taxation Course” held by DDTC. In 2015, he attended course “BEPS and Beyond BEPS: Impact And Next Steps”, held by Foundation for International Taxation (FIT), in Mumbai, India. In 2017, he attended “Ethical and Legal Considerations in Tax Avoidance, Evasion and Fraud” and “Accounting for Restructuring and Discontinued Operations under FRS 37 and FRS 105” both held by ISCA, in Singapore. In 2018, he attended “Principles of Transfer Pricing,” held by IBFD, in Kuala Lumpur, Malaysia.
Puput Bayu Wibowo holds a license to practice as a tax attorney by the Tax Court. He has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consulting Association and has been licensed to practice as a registered tax consultant.
He frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC Academy and Institut STIAMI Jakarta.
FAKRY is the Senior Specialist of Tax Compliance & Litigation Services at DDTC. His expertise is Corporate Income Tax (CIT) and preparation of CIT Return for various industries. He has also been involved in tax compliance, tax advisory, tax audit, tax objection, tax litigation (appeal & lawsuit) in the tax court, and tax judicial review in the supreme court for clients in various industries, such as automotive, heavy equipment, cigarette, pharmacy, and coal mining industries.
He received his Diploma’s degree in Accounting from the State Polytechnic of Jakarta (PNJ). He received his Bachelor’s degree in Accounting from the Indonesian College of Economics. Currently he is pursuing his Master’s Degree In Fiscal Administration at Institut STIAMI Jakarta, under full scholarship from DDTC.
In 2017, he attended “ITC Leiden South-East Asia (SEA) Program in International Tax Law” held by International Tax Center Leiden, in the University of Indonesia, Depok. He also attended “Multilateral Instrument Under BEPS” held by Foundation for International Taxation (FIT), in Mumbai, India. In 2018, he attended “Principles of Transfer Pricing,” held by IBFD, in Kuala Lumpur, Malaysia.
Fakry has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. He is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC Academy and Institut STIAMI Jakarta. He also holds a license to practice as a tax attorney by the Tax Court.
He frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC Academy and Institut STIAMI Jakarta.
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RIYHAN JULI ASYIRRIYHAN JULI ASYIR is the Specialist of Tax Compliance & Litigation Services at DDTC. He has been involved in various projects such as, tax compliance, tax advisory, tax audit, civil review, and dispute resolution procedures, including tax objection and tax litigation (appeal) in the tax court for several companies.
He received his Bachelor’s degree in Fiscal Administration from the University of Indonesia.
In 2014, he attended course “Workshoop Series 3: Strategies to Defense Transfer Pricing Disputes” held by DDTC Academy”. In 2015, he attended course “Seminar Transfer Pricing Issues on International Group Financing”, “Seminar Treaty Shopping and Beneficial Ownership Concept in Tax Treaties”, and “Transfer Pricing Executive Class” held by DDTC Academy. In 2016, he attended “Preparation and Calculation of Corporate Income Tax” held by DDTC Academy. In 2017, he attended “International Taxation: Cross-Border Tax Issues and Tax Treaties” held by Institute of Singapore Chartered Accountants, in Singapore and “Multilateral Instrument Under BEPS” held by Foundation for International Taxation (FIT), Mumbai, India. In 2019, he attended "Fundamentals of Singapore Corporate Tax," held by TAKX Solutions, in Singapore.
Riyhan Juli Asyir holds Certificate in Principles of International Taxation from the Chartered Institute of Taxation, UK and therefore has been awarded Certificate in Principles of International Taxation. He has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association. He holds a license to practice as a tax attorney by the Tax Court.
He is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by PT Perusahaan Gas Negara LNG and Institute STIAMI Jakarta.
DENNY VISSARO is the Fiscal Economist of DDTC, whose research coverage consists of fiscal policy, international taxation, tax administration, public finance and fiscal decentralization. Most of his research projects are related to the works of Directorate General of Taxation and Fiscal Policy Agency, where he has been invited as a speaker as well.
He received his Bachelor’s degree and Master’s Degree in Economics from the University of Indonesia. He received his Master’s Degree in Economics of Development with specialization in Global Economy from Institute of Social Studies of Erasmus University Rotterdam, the Netherlands.
In 2016, he attended a course on “Fundamentals of International Tax and Transfer Pricing” held by DDTC Academy. In the same year, he attended a seminar on “Tax Risk Management and Tax Assurance” held by DDTC Academy. In 2017, he attended “Advanced Indonesian Value Added Tax (VAT) - Selected Issues” held by DDTC Academy. In 2018, he attended “International Tax Law & Policy,” held by by Maastricht Centre for Taxation, Maastricht University, in the Netherlands.
Denny Vissaro is an international reporter and speaker at Rust Conference 2017, held by Institute for Austrian and International Tax Law and Vienna University of Economics and Business (Austria). He is also a speaker at Directorate General of Taxation and Fiscal Policy Agency.
DENNY VISSAROWULAN CLARA KARTINI is the Senior Specialist of Tax Compliance and Litigation Services at DDTC. She is particularly involved in tax advisory projects. She has represented several multinational companies in dispute resolution procedures, including tax objection, tax appeal, lawsuits and litigation at the tax court.
She received her Bachelor’s degree in Fiscal Administration from the University of Indonesia. She received her Master’s degree in Accounting at the same university, under full scholarship from DDTC.
In 2013, she attended courses “Transfer Pricing Executive Class” and “International Taxation Executive Class” held by DDTC. In 2014, she attended course “Workshop Series 2: Taxation of Software Transactions” held by DDTC. In 2015, she attended course “Workshop Series 2: Taxation of Software Transactions” held by DDTC Academy. In 2016, she attended several courses “Practical Course: Legal Proceedings in the Tax Court”, “Taxation of Digital Economy and E-commerce”, and “Taxation of Intercompany Financing” held by DDTC Academy. In 2017, she attended course “Getting a Good DEAL by Understanding Taxation Aspects of Mergers & Amalgamations and Tax Due Diligence”, held by ISCA, Singapore.
Wulan Clara Kartini has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consulting Association, and has been licensed to practice as a registered tax consultant. She also holds a license to practice as a tax attorney by the Tax Court.
WULAN CLARA KARTINI
NIKEN AYU PERMANDARANI is the Specialist of Tax Compliance & Litigation Services at DDTC. She has been involved in various project such as tax compliance, tax advisory and dispute resolution procedures, including tax objection, tax appeal and litigation at the tax court. She has also involved in preparing the academic review of Tax Accounting Standard in Indonesia.
She received her Bachelor’s degree in Accounting, the University of Indonesia.
In 2015, she attended “Transfer Pricing Course” held by DDTC. In 2016, she attended several courses “Fundamental of International Tax and Transfer Pricing”, “Taxation of Intercompany Financing”, “Strategy for Tax Audit, Objection and Appeal”, “Preparation and Calculation of Corporate Income Tax 2015” held by DDTC. In 2017, she attended “Zero Rating of International Services: Correctly Applying Zero-rating Treatment on Services” held by Wolters Kluwer, Singapore. In 2017, he attended “Digital Economy Symposium: Reimagining Taxation in the Age of Disruption” held by WU Global Tax Policy Center & New Economy Taxation LTD, in Singapore. In 2018, she attended “Global E-Commerce Conference” held by World Customs Organization, in Beijing, China.
Niken Ayu Permandarani has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association.
NIKEN AYU PERMANDARANI
MUHAMMAD PUTRAWAL UTAMA is the Senior Specialist of Transfer Pricing Services at DDTC. Prior to joining DDTC, he was experienced in several valuation projects at corporate finance advisory where he gained his valuation skill. He has been involved in transfer pricing advisory and litigation services, mutual agreement procedure (MAP) and advanced pricing agreement (APA) for client in various industries, such as automotive, oil and gas, electronic, pulp and paper, palm oil and coal mining industries.
He received his Bachelor’s degree in Management of Finance from University of Padjadjaran.
IIn 2016, he attended a regular course on “Transfer Pricing” held by DDTC and he passed the exam and holds the certificate of excellence. In 2017, he attended “WU-TA Specialised Transfer Pricing Programme,” held by WU Transfer Pricing Center & Tax Academy of Singapore, in Singapore. In 2018, he attended “Global Transfer Pricing Conference: Transfer Pricing Developments,” held by WU Transfer Pricing Center, in Vienna, Austria.
Muhammad Putrawal Utama has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing). He has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association.
MUHAMMAD PUTRAWAL UTAMA
SHOFI MAHARANI is the Specialist of Transfer Pricing Services at DDTC. She has been involved in transfer pricing study assignments for client in various industries, such as insurance, consumer goods, pulp & paper, automotive and mining industries.
She received her Bachelor’s degree and Master's degree in Accounting, from the University of Indonesia.
In 2018, she attended “Transfer Pricing Course,” held by DDTC Academy, in Jakarta, Indonesia. She also
attended “Principles of Transfer Pricing,” held by IBFD, in Kuala Lumpur, Malaysia.
She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants
Association. She has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing).
SHOFIA MAHARANI
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DWI WAHYUNI is the Senior Specialist of Tax Compliance & Litigation Services at DDTC. She has been involved in various projects such as tax compliance, tax advisory, tax audit, tax objection, tax litigation (appeal & lawsuit) in the tax court, and tax judicial review in the supreme court for clients in various industries, such as automotive, heavy equipment, cigarette, pharmacy, and oil and gas industries where she focuses on high profile dispute cases with large amount of tax disputes.
She received her Diploma’s degree in Tax Administration from the University of Indonesia. She is pursuing Bachelor’s degree in Management at the University of Indonesia, under full scholarship from DDTC.
In 2014, she attended a course “Taxation of Software Transaction” held by DDTC. In 2015, she attended courses “Transfer Pricing” and “Transfer Pricing Issues on International Group Financing” held by DDTC. In 2016, she attended course “Fundamental of International Tax and Transfer Pricing” held by DDTC. In 2017, she attended course “Zero Rating of International Services: Correctly Applying Zero-rating Treatment on Services”, held by ISCA, Singapore and “WU-TA Specialised Transfer Pricing Programme,” held by WU Transfer Pricing Center & Tax Academy of Singapore, in Singapore. In 2018, she attended “Global E-Commerce Conference” held by World Customs Organization, in Beijing, China. She also attended “Fundamentals of Singapore Corporate Tax,” held by TAKX Solutions, in Singapore.
Dwi Wahyuni has passed Principles of International Taxation examination paper for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of International Taxation. She has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association.
She frequently involved as a trainer or speaker in several tax trainings or seminars, held by DDTC Academy, Directorate General of Taxes, PT PGN LNG Indonesia, PT Telkom Indonesia and Dexa Group.
ANISA NURPRATIWI is the Specialist of Tax Compliance & Litigation Services at DDTC. She has been involved in various projects such as, tax compliance, tax advisory, tax audit and dispute resolution procedures, including tax objection and tax litigation (appeal) in the tax court for several companies. She has also filed in Corporate Income Tax Return (CITR) for various industries and prepared Individual Income Tax Return (IITR) for individual taxpayers.
She received her Bachelor’s degree in Taxation from Brawijaya University.
In 2015, she attended “Transfer Pricing Executive Class” and “Seminar OECD/G-20 Base Erosion and Profit Shifting Project: Outcomes and Implications” held by DDTC Academy. In 2016, she attended “Practical Course of Legal Proceedigs in The Tax Court” held by DDTC Academy. In 2017, she attended “International Taxation: Cross-Border Tax Issues and Tax Treaties,” held by ISCA, in Singapore.
Anisa Nurpratiwi has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant. She holds a license to practice as a tax attorney by the Tax Court.
DWI WAHYUNI ANISA NURPRATIWIRAHMAT MUTTAQIN is the Specialist of Transfer Pricing Services at DDTC. He has been involved in transfer pricing study assignments for client in various industries, such as Automotive, construction & highway, chemicals, transportation & logistics, pharmaceuticals, information & technology, footwear and textile & garment industry.
He received his Bachelor’s degree in Fiscal Administration from University of Indonesia.
In 2016, he attended “Transfer Pricing Course”, “Fundamental of International Tax and Transfer Pricing” and “Practical Course of Legal Proceedings in The Tax Court” held by DDTC Academy, Jakarta, in Indonesia. In 2017, he attended “ITC Leiden South-East Asia (SEA) Program in International Tax Law” held by International Tax Center Leiden, in Depok. Also, he attended course “Zero Rating of International Services: Correctly Applying Zero-rating Treatment on Services”, held by ISCA, Singapore and “WU-TA Specialised Transfer Pricing Programme,” held by WU Transfer Pricing Center & Tax Academy of Singapore, in Singapore. In 2018, he attended “Global Transfer Pricing Conference: Transfer Pricing Developments,” held by WU Transfer Pricing Center, in Vienna, Austria.
Rahmat Muttaqin has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) C, organized by Indonesian Tax Consultants Association. He also holds a license to practice as a tax attorney by the Tax Court. He has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing).
He frequently involved as a trainer or speaker in several transfer pricing trainings or seminars, held by DDTC Academy and Institut STIAMI Jakarta.
RAHMAT MUTTAQIN
TAMI PUTRI PUNGKASAN is the Specialist of Transfer Pricing Services at DDTC. She has been involved in various projects such as, tax advisory, tax audit and dispute resolution procedures, including tax objection, tax litigation (appeal) and APA for clients in automotive, transportation & logistics, food processing & packaging, oil & gas and textile industries.
She received her Bachelor’s degree in Accounting from the University of Indonesia.
In 2016, she attended “Brevet A&B,” held by IAI, Jakarta, Indonesia. In 2017, she attended “Digital Economy Symposium: Reimagining Taxation in the Age of Disruption,” held by WU Global Tax Policy Center & New Economy Taxation LTD, in Singapore. She also attended “Multilateral Instrument Under BEPS,” held by Foundation for International Taxation (FIT), in Mumbai, India. In 2018, she attended “Advanced Transfer Pricing Course (Benchmarking),” and “Risk Assumption under the Authorised OECD Approach and the 2017 OECD Transfer Pricing Guidelines: Similarities and Divergences,” held by WU Transfer Pricing Center, in Vienna, Austria. She also attended “How to Apply the Arm’s Length Principle Without Comparables: A Major Challenge in Emerging/Developing Economies,” held by WU Transfer Pricing Center, Vienna, Austria. In 2019, she attended "Fundamentals of Singapore Corporate Tax," held by TAKX Solutions, in Singapore.
Tami Putri Pungkasan has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association. She has passed two out of three examination papers for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK, including Principles of International Taxation and Principles of Corporate and International Taxation (Transfer Pricing).
YURIKE YUKI is the Specialist of Transfer Pricing Services at DDTC. She has been involved in transfer pricing dispute resolutions including tax audit, tax objection, tax appeal, and Advance Pricing Agreements (APA) for clients in automotive, transportation & logistics, food processing & packaging, and oil & gas industries.
She received her Bachelor’s degree in Business Law from the Bina Nusantara University, graduated with high merit.
In 2017, she attended “Transfer Pricing Course,” held by DDTC Academy. In 2018, she attended “Advanced Transfer Pricing Course (General Topics),” held by WU Transfer Pricing Center, in Vienna, Austria.
Yurike Yuki has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing).
VERAWATY is the Specialist of Transfer Pricing Services at DDTC. She has been involved in transfer pricing study assignments for client in various industries, such as palm oil, automotive, coal mining industries, shoe manufacturer, garment manufacturing and heavy equipment.
She received her Bachelor’s degree in Economics from Parahyangan Catholic University.
In 2017, she attended “Brevet A&B,” held by IAI, Jakarta, Indonesia and “Transfer Pricing Course,” held by DDTC Academy. She also attended “Value Chain Analysis (VCA) – The BEPS Generation of Functional Analysis,” help by TPA Global and Crowe Horwath, in Malaysia. In 2018, she attended “Advanced Transfer Pricing Course (General Topics),” held by WU Transfer Pricing Center, in Vienna, Austria.
Verawaty has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) B, organized by Indonesian Tax Consultants Association. She also holds a license to practice as a tax attorney by the Tax Court. She has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing).
She is involved as speaker in transfer pricing seminars held by Parahyangan Catholic University.
TAMI PUTRI PUNGKASAN YURIKE YUKI VERAWATY
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ARUMMALINDA is the Specialist of Tax Compliance and Litigation Services. She has been involved in various Tax Compliance, Tax Advisory and Tax Audit, Tax Objection, Tax Litigation (appeal and lawsuit) in the tax court for client in various industries such as automotive, pharmacy, heavy equipment, electronic.
She received her Bachelor’s degree in Fiscal Administration from The University of Indonesia.
In 2014, she attended “Transfer Pricing Course - Executive Class” held by DDTC. In 2015, he attended several courses “Transfer Pricing”, “Tax Audit, Objection and Appeal Procedures”, “Permanent Establishment” and “Beneficial Owner” held by DDTC Academy. In 2017, she attended course “Getting a Good DEAL by Understanding Taxation Aspects of Mergers & Amalgamations & Tax Due Diligence” held by ISCA, Singapore.
Arummalinda has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association.
ISMI ULYA MARDHIYAHTI is the Specialist of Tax Compliance and Litigation Services at DDTC. She has done projects with her team such as Tax Compliance as if CITR (Corporate Income Tax Return), IITR (Individual Income Tax Return), VAT (Value Added Tax) and WHT (withholding tax) for various industries and also resolving tax audit and disputes, including Tax objection and Tax Appeal. Recently, she has been involved in a project for Corporate and Individual Tax Amnesty in Indonesia. Currently, she accepted a scholarship for CA certification from DDTC.
She received her Bachelor’s degree in Accounting from State Polytechnic of Bandung (POLBAN). She received CA certification from PPAK, University of Padjajaran.
In 2016, she attended several courses “Transfer Pricing Executive Class”, “Fundamental of International Tax and Transfer Pricing” and “E-Tax Invoice Application” held by DDTC Academy. In 2017, she attended course “Getting a Good DEAL by Understanding Taxation Aspects of Mergers & Amalgamations & Tax Due Diligence” held by ISCA, Singapore. She also attended “Seminar VAT Selected Issues” held by DDTC Academy.
Ismi Ulya has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association.
ARUMMALINDA ISMI ULYA MARDHIYAHTIANI RAHMATIKA is is the Specialist of Tax Compliance & Litigation Services at DDTC. She has been involved in various tax compliance, tax advisory, tax audit, tax disputes resolution procedures including tax objection and tax appeal, and tax diagnostic review projects for several companies.
She received her Diploma’s degree in Accounting from the State Polytechnic of Jakarta. She is pursuing Bachelor’s degree in Accounting from the University of Indonesia, under full scholarship from DDTC.
In 2015, she attended “Transfer Pricing Course” and “Workshop Series 3: Strategies to Defense Transfer Pricing Disputes” held by DDTC Academy. In 2016, she attended “E-Tax Invoice Application” and “Fundamental of International Tax and Transfer Pricing” held by DDTC Academy, Jakarta, in Indonesia. In 2017, she attended “International Taxation: Cross-Border Tax Issues and Tax Treaties” held by ISCA, in Singapore. In 2018, she attended “Principles of Transfer Pricing,” held by IBFD, Kuala Lumpur, Malaysia.
Ani Rahmatika has passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants Association and has been licensed to practice as a registered tax consultant.
ANI RAHMATIKA
M. DARMAWAN SAPUTRA is the Specialist of Transfer Pricing Services at DDTC. He has been involved in
transfer pricing study assignments for client in various industries, such as palm oil, automotive, coal mining
industries, leasing and heavy equipment. Subsequently, Subsequently, he has also been involved in transfer
pricing litigation services.
He received his Bachelor’s degree in Taxation from Brawijaya University.
In 2015, he attended “Transfer Pricing Course”, held by DDTC Academy, Jakarta. In 2016, “Fundamental of
International Tax and Transfer Pricing” and “Seminar Taxation of Intercompany Financing,” held by DDTC
Academy, Jakarta, in Indonesia. In 2017, he attended “WU-TA Specialised Transfer Pricing Programme,” held
by WU Transfer Pricing Center & Tax Academy of Singapore, in Singapore. In 2018, he attended “Global
Transfer Pricing Conference: Transfer Pricing Developments,” held by WU Transfer Pricing Center, Vienna,
Austria.
M. Darmawan Saputra holds a license to practice as a tax attorney by the Tax Court. He has passed Principles of Corporate and International Taxation (Transfer Pricing) examination paper for Advance Diploma from the Chartered Institute of Taxation – UK and therefore has been awarded Certificate in Principles of Corporate and International Taxation (Transfer Pricing).
M. DARMAWAN SAPUTRADEA YUSTISIA is Researcher at Tax Research & Training Services of DDTC. Her research coverage consists
of fiscal policy, international taxation, public finance, fiscal decentralization, tax simulation and macro-
modelling.
She received her Bachelor’s degree in Economics from University of Gadjah Mada.
In 2017, she attended “Transfer Pricing Course,” and “Transfer Pricing Valuation,” and “Tax Treaty
Interpretation,” held by DDTC Academy, Jakarta, Indonesia.
She passed the exam of Ujian Sertifikasi Konsultan Pajak (USKP) A, organized by Indonesian Tax Consultants
Association.
Dea Yustisia is also frequently involved as a trainer or speaker in several tax trainings or seminars, held by
Fiscal Policy Agency.
ADMAR JAMAL JUNIOR is the Specialist of Transfer Pricing Services at DDTC. He has been involved
in transfer pricing study assignments for client in various industries, such as heating, ventilation and air
conditioning (HVAC), pharmaceutical, automotive and aircraft industries.
He received his Bachelor’s degree in International Accounting from University of Andalas and his Master’s
degree in Accounting from the University of Indonesia.
In 2018, he attended “Transfer Pricing Course,” held by DDTC Academy, in Jakarta, Indonesia. He also
attended “Principles of Transfer Pricing,” held by IBFD, in Kuala Lumpur, Malaysia.
He holds Certified Chartered Accountant (CCA). He passed the exam of Ujian Sertifikasi Konsultan Pajak
(USKP) A, organized by Indonesian Tax Consultants Association.
DEA YUSTISIAADMAR JAMAL JUNIOR
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Our capability, knowledge, experience, and credibility make us different from other tax firms in Indonesia.
Menara DDTCJl. Raya Boulevard Barat Blok XC 5-6 No. B
Kelapa Gading Barat, Kelapa GadingJakarta Utara 14240 - Indonesia
Phone: +6221 2938 2700, Fax: +6221 2938 2699
