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Author: Adminbis

Revised Procedures for DGT To Obtain Third-party Data Under PMK8/2026

The Ministry of Finance has issued Regulation No. 8 of 2026 (“PMK 8”), which amends PMK228/PMK.03/2017 (“PMK-228”) regarding Details of Types of Data and Information and Procedures for the Submission of Data and Information Related to Taxation. OVERVIEW OF THE CHANGES Similar to PMK-228, PMK 8 aims to provide legal certainty and establish clearer procedures […]

A New Framework on Taxpayer Compliance Supervision

The Ministry of Finance has issued Regulation No. 111 of 2025 (“PMK-111”) regarding Taxpayer Compliance Supervision (“Pengawasan Kepatuhan Wajib Pajak”). The regulation is issued to provide guidance to taxpayers in relation to the implementation of the tax self-assessment system, which is necessary to conduct supervision over taxpayers’ fulfillment of their tax obligations. It also aims […]

The Implementation of Tax Treaty New DGT Form and Prevention of Treaty Abuse

On 30 December 2025, the Ministry of Finance issued Regulation Number 112 of 2025 (PMK-112) regarding the Procedures for the Implementation of the Tax Treaty. The regulation serves as the implementing guideline for Article 50(2) of Government Regulation No. 55 of 2022, specifically concerning the Application of Double Taxation Avoidance Agreements or Tax Treaty. PMK-112 […]

Guidance for Determining Domestic and Foreign Tax Subjects

To provide legal certainty in determining tax residency (Domestic Tax Subject/Subjek Pajak Dalam Negeri (“SPDN”) and Foreign Tax Subject/Subjek Pajak Luar Negeri (“SPLN”)), the Directorate General of Taxes (“DGT”) issued DGT Regulation No. PER-23/PJ/2025 (“PER-23”) on 9 December 2025. In general, the matters regulated under PER-23 have substantially been addressed in Minister of Finance Regulation […]

Deactivation of Access to The Preparation of VAT Invoices for Taxable Entrepreneurs Who Do Not Fulfill Certain Tax Obligations

Director General of Taxes Regulation No. 19/2025 (“PER-19”) regarding Deactivation of Access to the Preparation of VAT Invoices for Taxable Entrepreneurs Who Do Not Fulfil its Obligations in Accordance with the Provisions of Tax Laws and Regulations, provides more details regarding the authority of Director General of Taxes (“DGT”) to deactivate taxpayer’s access to prepare […]

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Niko Gradyanto

Manager of Corporate and Business Services

As Manager of Business Services, Niko leads a team and oversees corporate accounting services. Possessing a Bachelor’s Degree in Accounting from Tarumanegara University, Jakarta combined with over 8 years of experience, he has provided extensive accounting and audit services to numerous multinational clients. His team is also involved in various accounting-related engagements across diverse industries; on the other hand, his sector experience spans manufacturing, trading, services, freight forwarding, and other fields, showcasing his versatile expertise.

Telli Susilo Chandra

Associate Director Corporate and Business Services

Telli Susilo Chandra, Associate Director Corporate and Business Services, holds a Bachelor’s Degree in Economics from the University of Tarumanegara, Jakarta. With over 20 years of professional experience, Telli possesses comprehensive knowledge of Indonesian payroll issues, covering employee income tax, monthly withholding tax compliance, BPJS, termination payments, and paying agent services for multinational and local companies. Prior to joining our organization, she served as an auditor at one of the Big 4 Accounting Firms for two years. Telli specializes in payroll and employee income tax services, catering to diverse industries such as manufacturing, banking, mining, trading, plantation, non-profit organizations, and Representative Offices.

Hardi Tanzil

Associate Manager of Corporate and Business Services

Hardi Tanzil serves as the Associate Manager of Corporate and Business Services, leading a team responsible for corporate accounting functions, including financial statement compilation, internal control assessment, SOP development, audit assignments, and various accounting-related tasks. He has led his team in diverse industries like manufacturing, trading, construction, logistics, and services, showcasing his expertise and leadership in the field.

Richard

Associate Director of Business Services

Richard, serving as the Associate Director of Business Services, is a seasoned leader overseeing corporate accounting functions. Leading a team of eight professionals, he excels in financial statement compilation, internal control assessment, SOP development, and audit assignments. Richard brings over 12 years of experience in accounting, audit, and taxation for multinational clients. His versatile expertise spans various industries, including manufacturing, trading, consumer markets, construction, logistics, and services.

Sagitawati Rahayu

Manager of Tax Services

Sagitawati Rahayu serves as the Manager of Tax Services, leveraging over two decades of expertise as a tax consultant. Specializing in individual income tax services for local and expatriate clients, she oversees consulting and compliance services. Sagita’s experience extends to individual tax matters, tax audits, and providing tax training for expatriates. With a decade-long tenure at KPMG Indonesia before joining our organization, she brings a wealth of knowledge to various industries, including manufacturing, trading, construction, and Representative Offices.

Rahmi Pudji Lestari

Manager of Corporate and Business Services

Rahmi Pudji Lestari serves as the Manager of Corporate and Business Services, overseeing the day-to-day operations of the Investment Support Services practice. She brings over twenty years of experience in advising companies on the Indonesian regulatory environment, structuring options for business establishment, licensing requirements across industries, and expatriate immigration matters. Her specialization lies in establishing foreign investment companies, representative offices, and handling expatriate immigration issues.

Muthia Nadhira

Manager of Tax Services

Muthia Nadhira, serving as the Manager of Tax Services, holds the designation of a Licensed Tax Consultant. With over 8 years of expertise, she adeptly oversees corporate tax services, managing tasks like monthly and annual tax compliance, tax audits, objections, and appeals. Muthia has a rich background in taxation, catering to both local and multinational corporations across diverse sectors, including manufacturing, trading, plantation, and services. Her comprehensive experience positions her as a proficient leader in navigating the complexities of corporate taxation.

Lam Meilina

Associate Director Tax Services

Lam Meilina, Associate Director Tax Services, oversees individual taxation services, managing clients’ monthly and annual tax returns, handling tax audits, facilitating tax reductions and refunds, and conducting individual tax training. She holds a Bachelor’s and Master’s Degree in Accounting from Trisakti School of Management and Trisakti University, respectively, and is a registered Chartered Accountant. With over 15 years at the firm, Meilina’s expertise extends to accounting and taxation in manufacturing, trading, and services industries, showcasing her proficiency in providing comprehensive individual tax solutions.

Tonizar Lumbanbatu

Associate Director Tax Services

Tonizar Lumbanbatu, Associate Director Tax Services, is a Registered Tax Attorney at the Indonesia Tax Court and holds a Licensed Tax Consultant (Brevet C Certification). With over 20 years of experience, Tonizar excels in tax audits, objections, and court proceedings, including appeals and judicial reviews at the Supreme Court. Previously serving as Head Tax Office and Tax Officer, his expertise spans corporate income tax, VAT, withholding taxes, and international tax issues, including transfer pricing and cross-border transactions. Tonizar’s extensive knowledge is applied across diverse industries, including mining, plantation, manufacturing, and retail, making him a valuable asset in tax disputes and advisory services.

Deasy Prasodjo

Associate Director Corporate and Business Services

Deasy Prasodjo, Associate Director Corporate and Business Services, holds a Bachelor’s Degree in Accounting from S.T.I.E YKPN, Yogyakarta. With 20 years of expertise, Deasy boasts a rich understanding of Indonesian payroll intricacies, focusing on employee income tax matters. Formerly an auditor at one of the Big 4 consultants for 4 years, she now leads a team of professional accountants, delivering payroll services to both multinational and domestic companies. Deasy’s sector experience spans manufacturing, financial services, trading, e-commerce, among others, managing payroll, employee income tax, and worker social security for numerous employees. Her extensive background positions her as a key player in the payroll service industry.

Rahel Jong

Associate Director Corporate and Business Services

Rahel Jong, Associate Director Corporate and Business Services, holds a Bachelor’s Degree in Accounting from the University of Tarumanagara, Jakarta, and is a Registered Chartered Accountant from the University of Indonesia, Jakarta. With over 15 years of professional experience, Rahel excels in managing teams of accountants, specializing in payroll, paying agent, and monthly tax compliance services for both multinational and local companies. Her expertise encompasses a comprehensive understanding of Indonesian payroll issues, including employee income tax, monthly withholding tax compliance, BPJS, employee termination payments, and paying agent services. Rahel’s sector experience spans manufacturing, IT, financial services, trading, e-commerce, and Representative Offices, showcasing her versatility in the service industry.

Mari Takada

Mari Takada

Mari Takada, serving as an Associate Manager, brings a wealth of experience in Indonesian real estate spanning over 7 years. Mari excels in sales, management, and client coordination. For the past two years, she has played a vital role as a consultant for a Japanese client, contributing to company establishment, liquidation, amendment of articles of association, and visa applications. Specializing in supporting Japanese clients, Mari oversees the intricacies of setting up companies, obtaining licenses, ensuring compliance, and handling tax and accounting matters within the Japan Desk.

Ronny Andry Prasodjo

Associate Director of Business Services

Ronny Andry Prasodjo, Associate Director of Business Services, is a highly qualified professional with a Bachelor’s Degree in Accounting from the University of Tarumanagara, Jakarta. With an extensive background, Ronny has held roles as a consultant and external auditor with prestigious accounting firms and one of the major manufacturers of processed food and beverages. Currently overseeing Business Services, he has provided accounting and audit services to multinational and local companies for over 15 years. Ronny’s sector expertise spans manufacturing, financial services, trading, construction, logistics, and services, showcasing his versatility in diverse industries.

Heriyanto

Associate Director of Business Services

Heriyanto, Associate Director of Business Services, is a seasoned professional leading corporate accounting services. With a Bachelor’s Degree in Accounting from the University of Tarumanagara, Jakarta, and as a Chartered Accountant Indonesia, he brings over 15 years of experience in accounting, audit, and taxation for multinational clients. Currently, he manages a team of professionals, overseeing tasks such as financial statement compilation, internal control assessment, SOP development, and audit assignments. Heriyanto’s extensive sector experience spans manufacturing, trading, construction, mining, and consumer markets, showcasing his versatility and expertise in diverse industries. He holds a pivotal role, reporting directly to the Director.

Emiri Tokunaga

Associate Director of Japan Desk

Emiri Tokunaga, Associate Director of Japan Desk, leads coordination in tax, accounting, company establishment/closure, and M&A. Armed with a Bachelor’s Degree in Economics and Business Administration from Boston University, USA, she brings diverse experience. With over 5 years in bulge bracket investment banks, specializing in fixed income sales for international institutional investors, and more than a decade coordinating projects for Japanese government agencies, Emiri seamlessly blends finance and project management expertise. In her current role, she coordinates projects across manufacturing, financial services, trading, construction, and consumer markets, demonstrating a versatile skill set in the consulting industry.

Nozomi Kitaoka

Associate Director

Nozomi Kitaoka, an Associate Director, holds a Bachelor’s Degree in Commerce from the University of Sydney. With over 7 years of prior experience in the banking industry, specializing in credit examination and treasury, he transitioned to consulting, contributing to a project team dedicated to improving the bank’s condition. With a total of 8 years, Nozomi excels as a coordinator in tax, accounting, company establishment & closure, and M&A at the consulting industry. Currently serving as the Associate Director in charge of the Japan Desk, he coordinates projects across manufacturing, financial services, trading, construction, and consumer markets.

Hanna Magdalena Nggelan

Director of Tax Services

Hanna Magdalena Nggelan, Director of Tax Services, is a highly qualified tax professional holding licenses as a Tax Consultant (Brevet C Certification) and a Licensed Tax Court Representative. With over two decades of experience, Hanna has excelled in various Tax Consultant Firms, delivering expertise to both local and multinational corporations across diverse industries such as automotive, pharmaceutical, services, retail, consumer products, and plantations. Her proficiency extends to handling tax disputes, including audits, objections, and appeals, as well as executing tax due diligence assignments and tax diagnostic reviews. Hanna has played a pivotal role in providing tax advice on crucial transactions like mergers, business transfers, company establishments, compliance management, and various tax-related matters. Her sector expertise lies in Tax Advisory, Tax Disputes (Audit, Objection, Appeal, and Judicial Review), and Tax Due Diligence, making her an invaluable asset in the realm of corporate tax services.

Oke Lidiawaty

Director of Corporate and Business Services

Oke Lidiawaty, Director of Corporate and Business Services, holds a Bachelor’s Degree in Economics from the University of Trisakti, Jakarta. With a wealth of experience, Oke currently spearheads a team of professional accountants, overseeing the provision of accounting, audit, and business advisory services to both multinational and local companies. Her expertise lies in the meticulous compilation and review of financial statements, as well as the reconciliation of accounts within financial statements. Before joining our organization, Oke dedicated seven years with one of the Big 4 Accounting Firms, where she played a key role in managing accounting and review engagements. Her sector experience spans manufacturing, financial services, construction, mining, services, and power plants. Oke Lidiawaty is a seasoned professional, ensuring excellence in business services across diverse industries.

Grace Gosal

Director of Tax Services

Grace Gosal, Director of Tax Service at PT Amalgamated Consulting Indonesia, is a seasoned tax professional with a Bachelor’s Degree in Accounting from Parahyangan Catholic University, Bandung (1991), and a Master of Science and Administration from Boston University, U.S.A (1993). With over two decades of experience, Grace has been a dedicated tax consultant since 1995, specializing in both corporate and individual taxation. Currently the head of the Individual Executive Tax Services Department, she efficiently manages day-to-day operations, offering expert tax consulting and compliance services to local and expatriate taxpayers in multinational and domestic corporations. Grace’s expertise extends to handling tax audits related to individual tax issues. Her sector experience encompasses Tax Compliance, Tax Advisory, and Tax Disputes, making her an invaluable asset in the realm of tax services.

Sukiman Muljana

Director of Business and Corporate Services

Sukiman Muljana, Director of Business and Corporate Services, is a highly qualified professional with a Bachelor’s Degree in Accounting from the University of Trisakti, Jakarta, and a Master of Business Administration with a major in Finance from the Royal Melbourne Institute of Technology, Australia. As a registered and certified accountant, Sukiman boasts a diverse background, having served as a consultant and external auditor for seven years at one of the Big 4 Accounting Firms, an internal auditor in a prominent conglomerate in Indonesia, and a finance manager in a multinational corporation. With over a decade of experience, he now leads Business and Corporate Services at his current role, overseeing accounting, payroll, establishment, expatriate documentation, and other corporate services. Sukiman also imparts his wealth of knowledge as a university lecturer for more than 10 years, specializing in manufacturing, financial services, trading, construction, and consumer markets.

Istama Siddharta

President Director

Istama Siddharta, a seasoned professional with a Doktorandus in Accounting from the University of Indonesia, serves as the President Director of PT Amalgamated Consulting Indonesia. With a remarkable career spanning over three decades, Istama brings extensive experience to his role. His journey includes pivotal positions in Big 4 accounting firms and key roles in reputable companies. Since 2009, he has been at the helm of PT Amalgamated Consulting Indonesia, showcasing adept leadership. Istama’s expertise extends to the academic realm, where he served as a lecturer at the University of Indonesia from 1983 to 2019. With over 30 years specializing in tax and financial planning strategies, his influence has been pivotal in sectors ranging from manufacturing and telecommunications to energy, oil & gas, mining, plantations, consumer markets, and financial services. Istama is a driving force, combining academic insight with extensive industry knowledge to shape the success of PT Amalgamated Consulting Indonesia.

Leonhard Chandra

Manager of Tax Services

Leonhard Chandra serves as the Manager of Tax Services, overseeing monthly and annual tax compliance, tax audits, objections, appeals, and other tax-related functions. As a licensed Tax Consultant, Leonhard brings over 6 years of taxation expertise for local and multinational corporations. His proficiency in handling tax disputes and diverse sector experience, including manufacturing, trading, services, retail, and consumer products, makes him a valuable asset.

Niko Gradyanto

Associate Manager of Business Services

Niko Gradyanto, serving as the Associate Manager of Business Services, is a seasoned professional with extensive experience in accounting and audit for multinational clients spanning over 8 years. A Bachelor’s degree holder in Accounting from Tarumanagara University, Jakarta, Niko also pursues his CFA candidacy at level 2. As a group leader, he oversees corporate accounting services, including financial statement compilation, standard operating procedures development, and audit assignments while managing a team of four professionals.

Shizuka Sato

Associate Manager of Japan Desk

Shizuka Sato serves as the Associate Manager of the Japan Desk, bringing eight years of expertise in the payment industry to her role. With a strong background at a Japanese payment company, she has developed skills across diverse areas, including a 1.5-year assignment in Indonesia. Her professional experience covers project management and business requirement specification in the technology field, demonstrating her ability to navigate complex technical landscapes. In addition, Shizuka has gained expertise in international marketing, data analysis, and regulatory compliance, including adherence to Bank Indonesia regulations. Her sector experience spans credit card and payment systems, with 2.5 years in domestic markets and 5.5 years in international markets, combining an open-minded approach with a unique skill set to effectively support both domestic and multinational clients.

Sandy Tanu Utomo

Associate Director Tax Services

Sandy has been a tax consultant for more than 10 years, with experience at major accounting and advisory firms. Sandy began his career as an internal auditor of a multinational company before moving to a major accounting firm to focus on tax. He now advises multinational and domestic companies in a variety of industries, including manufacturing, freight forwarding, logistics, and consumer goods. His expertise covers a broad range of issues, including general tax advice, tax audit and dispute resolution, and transfer pricing.

Sandy has a degree in Accounting from Atma Jaya Catholic University. He holds a tax consultant license from the Ministry of Finance (Brevet C) and is a licensed tax attorney at the Tax Court.

Fajar Zakharia Hassanudin

Manager of Tax Services

Fajar Zakaria Hasanudin serves as the Manager of Transfer Pricing at ACI, bringing over two decades of extensive taxation experience to his role. He began his career as a tax auditor at the Directorate General of Taxes (DGT), where he honed his skills in tax compliance and analysis. He then spent seven years with a leading Big Four professional services firm, developing expertise in handling complex tax disputes. As a registered tax attorney at the Indonesia Tax Court, he is well-versed in tax audits, objections, appeals, judicial reviews, and transfer pricing matters. His sector experience spans trading, manufacturing, services, and consumer products, enabling him to effectively support both domestic and multinational clients

Ahmad Hilman

Manager of Tax Services

Hilman has more than 10 years’ experience as a tax consultant. He advises domestic and multinational companies in a variety of industries, including manufacturing, IT distribution, property, and construction. His areas of expertise are transfer pricing, tax audits, dispute cases, tax planning, individual income tax, and due diligence reviews. Hilman has a degree in Fiscal Administration from the University of Indonesia. He holds a tax consultant license from the Ministry of Finance (Brevet C) and is a licensed tax attorney at the Tax Court.

Martediansyah

Customs Specialist

Martediansyah serves as Customs Specialist, bringing over 30 years of extensive experience in the field of customs and excise. He has held numerous strategic positions within the Directorate General of Customs and Excise (DGCE), including roles as a customs inspector focused on import and export processes, goods classification, and valuation. Notably, he led a supervision and service office overseeing more than 100 employees, managing both border operations and facilities like Bonded Zones, Bonded Warehouses, and KITE programs. His expertise also extends to risk management, public communications as Head of the Public Relations Sub-Directorate, and legal counsel representing DGCE in Tax Court disputes. Martediansyah actively contributed to bilateral free trade negotiations, drafting chapters on Rules of Origin and Customs Cooperation, and served as a representative at the Indonesian Embassy in Brussels for economic diplomacy and World Customs Organization meetings. As an expert in customs facilitation, audits, and dispute settlements, he ensures compliance with import/export procedures and handles appeals in the Tax Court and judicial reviews in the Supreme Court. His sector experience centers on assisting companies in resolving customs-related issues, providing guidance on regulatory compliance, and managing disputes from audits to final resolutions.

Muhammad Taufiqurrakhman

Senior Manager of Tax Services

Muhammad Taufiqurrakhman serves as Senior Manager, where he leads a diverse team ranging from junior consultants to supervisors in delivering comprehensive tax services. With 12 years of professional experience, he specializes in reviewing transfer pricing documentation to ensure alignment with OECD Guidelines and Indonesian tax provisions, such as PMK-172. He provides end-to-end tax support to corporate groups, covering daily advisory, cross-border transactions, and strategic tax planning. He regularly represents clients as an official liaison with tax authorities, including local offices (KPP), regional offices (Kanwil), and the Tax Court. In addition, he conducts internal and external training sessions on tax regulations and updates to keep stakeholders informed. His expertise extends to offering strategic advice on corporate restructuring and new investments, particularly in the renewable energy sector. As a qualified Tax Court Attorney (USKP A), he brings credibility to his role. His sector experience encompasses trading, renewable energy, services, oil and gas, and technology, enabling him to address complex industry-specific challenges.

Cau Ying

Senior Manager of Tax Services

Cau Ying has been a professional tax consultant for over 10 years. She provides tax consulting and compliance services to multinational and domestic companies in a variety of industry sectors, including manufacturing, trading, and construction. She has in-depth knowledge of the full range of Indonesian tax issues, including special tax regimes. In addition to providing general tax advice, Cau Ying assists with individual tax services, tax compliance, tax disputes, and due diligence reviews. Cau Ying has a degree in Accounting from Trisakti School of Management. She holds a tax consultant license from the Ministry of Finance and is a licensed tax attorney at the Tax Court.

Henry Triawan Saleh

Senior Manager of Tax Services

Henry has over 10 years’ experience as a tax consultant and is the group leader for various engagements. He provides tax consulting services to domestic and multinational companies in a variety of industries, including manufacturing, construction, and trading. He has in-depth knowledge of the full range of Indonesian tax issues. His expertise is in tax planning, tax compliance, tax audits, and dispute cases. Henry has a degree in Fiscal Administration from the University of Indonesia. He holds a tax consultant license from the Ministry of Finance (Brevet C) and is a licensed tax attorney at the Tax Court.

Jenny Anita Lingga

Senior Manager of Tax Services

Jenny has been a tax consultant for more than 10 years, focusing on the litigation process from tax audit through judicial review at the Supreme Court. She advises multinational and domestic companies in variety of industries, particularly those in manufacturing and trading. Her areas of expertise are tax disputes and transfer pricing. Jenny has a degree in Fiscal Administration from the University of Indonesia. She holds a tax consultant license from the Ministry of Finance and is a licensed tax attorney at the Tax Court.

Yosua Anggadi

Associate Director Tax Services

Yosua has been a professional tax consultant for over 15 years. He provides tax consulting and compliance services to multinational and domestic companies in a variety of industry sectors, including power, manufacturing, freight forwarding, and construction. He has in-depth knowledge of the full range of Indonesian tax issues. His expertise covers broad range of issues, including general tax advice, transfer pricing, tax disputes, due diligence reviews, individual tax, and tax compliance.

Yosua has a degree in Accounting from Atma Jaya University. He holds a tax consultant license from the Ministry of Finance and is a licensed tax attorney at the Tax Court.

Julius Hardianto

Director of Tax Services

Julius has over 25 years’ experience working in tax and practiced as an auditor for 5 years before joining the tax practice of a major accounting firm. He provides tax consulting services to multinational and domestic companies in a variety of industry sectors including infrastructure, finance, construction, plantations, power, and mining. His special expertise is tax planning and restructuring, project structuring, transfer pricing (specializing in financial transactions), mergers and acquistions, and due diligence reviews. Julius has a degree in Accounting from Tarumanagara University.

Kezia Tenggono

Senior Manager of Business Development

Kezia Tenggono is the Senior Manager of Business Development at PT. Amalgamated Consulting Indonesia since 2020. Holding a Master of Science in Accounting, Organisations, and Institutions from The London School of Economics and Political Science, acquired in 2018 and Bachelor of Science from University of London. Kezia spent her early career journey as a venture capitalist, focusing on early stage funding and operations . With her diverse educational background and managerial role at PT. Amalgamated Consulting Indonesia, Kezia leverages her expertise to drive business development initiatives, contributing to the company’s growth and success in the dynamic Indonesian market.

Suhartono Maridjan

Director of Tax Services

Suhartono has over 30 years’ experience working in the tax practice of major accounting and advisory firms. He provides tax consulting services to multinational and domestic companies in a variety of industry sectors, including construction, power producers (IPP), manufacturing, and trading. He specializes in dispute resolution, in particular handling appeals at the Tax Court as well as judicial review cases at the Supreme Court. His expertise also covers a broad range of issues, including cross border taxation.

Suhartono has a degree in Economics. He is a Certified Tax Lawyer, a member of the Indonesia Bar of Tax Lawyers (PERJAKIN), and a licensed tax attorney at the Tax Court.

Dwi Ary Retnani

Director of Tax Services

Dwi Ary has over 30 years’ experience working in the tax practice of major accounting and advisory firms. She provides transfer pricing advice to multinational companies from a variety of sectors including manufacturing, trading, and digital technology. In addition to transfer pricing, her expertise includes cross-border transactions, mergers and acquisitions, and tax planning. Her special expertise is managing challenging tax disputes, in particular transfer pricing dispute strategy in the appeal and judicial review process. She has handled hundreds of disputes at the Tax Court, with a successful result in the vast majority of cases. Dwi Ary graduated with a degree in Fiscal Administration from the University of Indonesia. She is a licensed tax attorney at the Tax Court.

Nao Chizuwa

Manager of Japan Desk

Nao Chizuwa, Manager of Japan Desk, supported with her USCPA certification and a second-grade qualification in Nisho Bookkeeping test, ready to bring new air to Japan Desk division. In advance of joining ACI, Chizuwa experienced for 8 years in end-to-end P&L management and business partners with sales, marketing, and supply chain department. Furthermore, she is known for her prowess in supply chain cost management, executing supply chain-related process control and new process setting while excelling in investment support and financial analysis for new factories in Japan and abroad along with new product launches and joint ventures. Chizuwa’s superlative background followed by 5 years in B to B Japanese printing and coating technology company along with 3 years in B to C Europe consumer goods firm as FP&A.

Dian Kartika

Associate Manager of Corporate and Business Services

Dian Kartika serves as the Associate Manager of Corporate and Business Services, specializing in corporate matters including corporate secretarial services, compliance, ad-hoc services, and various other corporate-related functions. She holds a Bachelor’s Degree in Education, majoring in the English Department from Atma Jaya Catholic University, Jakarta. Dian possesses extensive experience in establishing foreign investment companies and representative offices. Her expertise includes handling corporate compliance reports, secretarial matters, and amendments to the Articles of Association of companies. Additionally, she is proficient in processing expatriate work and stay permits. With a strong background in corporate consulting and education, Dian ensures that all corporate processes are executed efficiently and in compliance with regulations. Her comprehensive knowledge and skill set make her an invaluable asset to the organization, effectively managing and streamlining corporate establishment and compliance operations.

Andina Ayu Triani

Associate Manager of Tax Services

Andina Ayu Triani serves as the Associate Manager of Tax Services, where she specializes in reviewing and submitting documents required for the registration and deregistration of Tax ID Numbers (NPWP) for expatriates. She oversees monthly tax installments for individuals, prepares, and submits Annual Income Tax Returns for individuals. Andina also assists in tax audits, ensuring compliance and accuracy in all tax-related matters. Andina holds a Bachelor of Economics degree from Universitas Multimedia Nusantara. Her professional experience includes working as an Accounting Staff at PT Dayamitra Telekomunikasi (Mitratel) and as a Business Executive at PT Bank International Indonesia. With a solid background in finance and tax, Andina brings a wealth of knowledge and expertise to her role. Her meticulous attention to detail and strong understanding of tax regulations make her an invaluable asset to the team, providing exceptional service and support to clients in managing their individual tax obligations efficiently.

Mia Ilmas Wikantanti

Associate Director Tax Services

Mia Ilmas Wikantanti serves as the Associate Director Tax Services, boasting qualifications as a Licensed Tax Consultant – B and a Licensed Tax Court Representative. With over eleven years of professional tax expertise, Mia adeptly handles tax disputes encompassing tax audits, objections, appeals, and tax due diligence assignments across diverse industries such as plantation, hospitality, manufacturing, information technology, and consumer goods. Her responsibilities extend to conducting tax diagnostic reviews and tax diligence projects, ensuring compliance and efficiency in tax-related matters. Mia’s sector experience spans tax disputes involving audit, objection, appeal, and judicial review, along with expertise in tax compliance and tax due diligence.

Makoto Tamura

Associate Manager of the Japan Desk

Makoto Tamura serves as the Associate Manager of the Japan Desk, overseeing tasks related to accounting, company establishment/closure, visa procedures, and more. Holding a Bachelor’s Degree in Law from the University of Tokyo, Japan, Makoto brings a wealth of knowledge to his role. With over 4 years of experience in a Japanese public authority and nearly 8 years of expertise in analyzing big data, Makoto possesses a diverse skill set.With a keen eye for detail and a strategic approach, he plays a pivotal role in the Japan Desk’s operations and client satisfaction.

Machiko Umakoshi

Associate Director of the Japan Desk

Machiko Umakoshi serves as the Associate Director of the Japan Desk, overseeing tasks related to tax, accounting, and company establishment/closure. Holding a Master of Public Policy from the Graduate Institute for Policy Studies, Japan, and a Master of Public Health from the ASEAN Institute for Health Development, Mahidol University Thailand, Machiko brings a multidisciplinary approach to her role. With over 7 years of experience in a consulting firm in Jakarta, Machiko has honed her expertise in managing the Japanese market, particularly in payroll, tax, and accounting matters. Her in-depth understanding of both policy and health development adds a unique perspective to her work, enabling her to navigate complex issues effectively. Her dedication to excellence and meticulous attention to detail make her a valuable asset to the Japan Desk team.

Enrico Gunawan

Associate Manager of Business Services

Enrico Gunawan serves as the Associate Manager of Business Services, overseeing corporate accounting functions including financial statement compilation and review, internal control assessment, standard operating procedure development, audit assignments, and other related tasks. Leading a team of five professionals, he holds a Bachelor’s Degree in Economics with a major in Accounting from Trisakti School of Management, Jakarta. With experience spanning accounting, audit, and taxation across multinational and local firms, Enrico and his team actively engage in diverse accounting-related projects. Enrico’s expertise ensures efficient and high-quality accounting services tailored to meet the specific needs of clients, fostering trust and reliability in the business services domain.

Koji Shima

President Commissioner

Koji Shima, the esteemed Commissioner of PT Mori IST Development (MID) and President Commissioner at PT Amalgamated Consulting Indonesia, Indonesia’s premium provider of integrated business, corporate, and investor services, brings with him a wealth of experience spanning three decades. With a Bachelor of Laws from the University of Tokyo attained in 1981, Shima’s expertise extends across international trade, retail sales, and investment, with extensive involvement across the Americas, Europe, and Southeast Asia. Proficient in Japanese, English, Spanish, and Indonesian, Shima’s multilingual proficiency underscores his ability to navigate diverse business landscapes and forge global partnerships. His visionary leadership and profound understanding of international markets have been instrumental in driving ACI’s success and fostering its reputation as a trusted industry leader in Indonesia and beyond.