Expert Tax Solutions Tailored to Your Needs

We provide comprehensive support for responding to SP2DK (Tax Audit Letters) by drafting well-structured responses and addressing the issues based on data and information provided by the taxpayer.

Our professional tax attorneys are ready to assist you in addressing your business’ tax challenges. With extensive experience and expertise, we offer tailored solutions for your tax needs, catering to both individuals and corporations. Our services include:

1. Assistance in filing appeals to the Tax Court for taxpayers whose objections have been rejected by the Regional Office of the Directorate General of Taxes (DGT).

2. Support for taxpayers filing judicial reviews (PK) at the Supreme Court for rejected appeals.

With our team of experienced experts, we provide the best solutions for various taxation challenges. Our tax consultation services cover:

• Business establishment

• Administrative compliance

• Tax systems

• Monthly tax return (SPT Masa) reporting

• Annual tax return (SPT Tahunan) reporting

• SP2DK handling

• Tax audits

• Tax disputes, including objection, appeal, and litigation.

1. Monthly Services: We offer comprehensive monthly tax administration services, including:

   • Preparation of working papers

   • Calculation of tax liabilities for Income Tax Articles 21, 22, 23, 25, 4(2), 15, 26, and VAT

   • Issuance of withholding/paying tax receipts

   • E-Billing, E-Filing, E-Bupot, and E-Invoice preparation based on the data provided by the taxpayer.

2. Annual Services: We assist with annual tax administration, including:

   • Preparation of working papers

   • Fiscal corrections

   • Calculation of Income Tax Articles 28/29

   • Calculation of installment payments for Income Tax Article 25 for the current year

   • E-Billing and E-Form preparation based on the taxpayer’s data.

For taxpayers using both our monthly and annual tax administration services, we also provide SP2DK response drafting assistance for any audits related to the 12 months of service.

Skaiwork offers bookkeeping services to help businesses maintain efficiency. Bookkeeping is a legal obligation for companies under the Limited Liability Company Law (UU PT) and the General Taxation Provisions and Procedures Law (UU KUP). Failure to maintain proper bookkeeping may result in penalties as stipulated in Article 13(3) of the UU KUP. We deliver comprehensive bookkeeping services, culminating in the preparation of financial statements for prior fiscal years.

We provide audit report services to meet the legal requirements for limited liability companies (PTs).

Skaiwork assists in preparing the necessary tax documents for audits, including:

• Drafting explanatory letters

• Drafting responses to audit findings

• Providing support throughout the audit process until its completion.

We assist taxpayers with:

• Drafting requests for objection, appeal, and litigation

• Drafting explanatory and response letters

• Providing support throughout the tax dispute resolution process until its conclusion.

Skaiwork offers professional Transfer Pricing Documentation (TP Doc) services, adhering to the Arm’s Length Principle in compliance with applicable regulations:

1. Legal Basis:

   • Article 18(3) of Law No. 7 of 1983 on Income Tax, as amended by Law No. 6 of 2023 on Job Creation

   • Minister of Finance Regulation No. 172/2023 on the Application of the Arm’s Length Principle in Transactions Influenced by Special Relationships

   • Best practices: OECD Guidelines and United Nations Model.

2. Document Types: a. Master File: Includes information on:

   • Group structure and ownership diagram, along with jurisdictions of each member.

   • Business activities.

   • Intangible assets.

   • Financial and funding activities.

   • Consolidated financial statements of the parent entity and tax information related to affiliate transactions. b. Local File: Includes information on:

   • Taxpayer identity and business activities.

   • Affiliate and independent transactions.

   • Application of the arm’s length principle.

   • Financial information.

   • Non-financial events or facts affecting pricing or profit.

3. Experience and Expertise:

   • Over 15 years of experience handling transfer pricing cases, including work at the Directorate General of Taxes.

   • Expertise in transactions such as:

     • Transfer of goods

     • Intra-group services (IGS)

     • Intangible property (royalties)

     • Loan and financing

     • Use of tangible assets.

4. Professional Network:

   • Strong connections with tax offices (KPP), tax auditors, and account representatives (AR) across Indonesia, enabling us to provide comprehensive and efficient transfer pricing services.

1. Consultation on Tax Treaties or Double Taxation Avoidance Agreements (DTAA).

2. Assistance with disputes related to Tax Treaties or DTAA during audits.

3. Tax planning services for international taxation.

We provide support for taxpayers undergoing tax audits at local tax offices (KPP), regional offices, and the central office of the Directorate General of Taxes (KPDJP).

We assist taxpayers in filing objections to tax audit findings, ensuring proper representation and support throughout the process.