Dasa Optima Services
Our focus is to find and develop tax solutions for our clients while adhering to applicable tax regulations.
WORK PROCESS
Transfer Pricing
Services
Transactions between companies in a business group are commonplace in the operational activities of companies in various countries. However, it can be challenging for taxpayers to determine what constitutes an arm’s length price and profit margin for affiliated transactions
to avoid fiscal corrections by the tax authorities. Therefore, every taxpayer conducting transactions with affiliates must implement an arm’s length pricing policy, similar to transactions between independent parties. In Indonesia, the application of the arm's length principle in transactions influenced by special relationships is regulated by Minister of Finance Regulation along with other relevant tax regulations.
At Dasa Optima Consulting, we assist our clients in handling various aspects of their transfer pricing needs, from documentation, benchmarking, providing advice, resolving disputes to providing training to understand the concepts and practices of transfer pricing well.
- Comprehensive Tax Solutions
- Transfer Pricing Services
- Tax Advisory & Planning
- Training & Knowledge Sharing
Transfer Pricing Documentation
Preparing transfer pricing documention, including master file, local file, country-by-country reports, and notifications, to meet annual tax obligations related to transfer pricing. The documentation process will be conducted in accordance with applicable regulations or mandatory documentation. We will also discuss approaches to avoid risks related to the formal and substantive aspects of each report prepared.
Transfer Pricing Dispute Resolutions
Assisting taxpayers in the audit, objection, and appeal processes related to transfer pricing disputes. Services include, but are not limited to, completing questionnaires, reviewing required data and supporting documents, preparing written responses, attending meetings with tax authorities and providing verbal explanations, discussing relevant findings and solutions, and acting as legal counsel during audits and through to the tax court process.
Benchmarking Study
The arm’s length nature of an affiliate transaction can be determined before the transaction is undertaken. In this case, benchmarking is essential to determine the arm’s length price and an arm’s length profit margin of a transaction before or during its implementation. We can assist in preparing benchmarking studies to establish an arm’s length benchmark for a transaction, for example, by determining the loan interest rate, royalty rate, or fair margin for the company.
Transfer Pricing Advisory
Affiliate transaction scenarios and arrangements that align with legal provisions are highly recommended to avoid the risk of future audits, especially for taxpayers newly operating or those anticipating new transactions or business processes due to restructuring. We will assist you by providing a report containing recommendations, solutions, and ways to mitigate the risks that may arise from any transactions with affiliates.
Advance Pricing Agreement and Mutual Agreement Procedures
We can provide advice and help resolve transfer pricing issues through an Advance Pricing Agreement (AP) request with the tax authorities, which can provide legal certainty for your company. Furthermore, Mutual Agreement Procedures (AAPs) can be an alternative for your company to resolve disputes that give rise to double taxation, or if there are indications that actions by a partner country's authorities have resulted in taxation that is inconsistent with the Tax Treaty or a transfer pricing dispute.
Training Services
With our extensive experience coupled with knowledge of the formal and technical aspects of transfer pricing, we also assist companies and agencies that require an understanding of transfer pricing concepts and practices so that their internal teams are better prepared to deal with transfer pricing-related issues.
Need Custom Service?
Let us handle your tax matters with precision and care, ensuring full compliance and maximum efficiency for your business.
WORK PROCESS
Tax
Services
We assist businesses and individuals in identifying the most tax-efficient approaches for their various transactions and industries, utilizing our comprehensive knowledge of Indonesian prevailing tax regulations and our technical knowledge as tax experts. We assess the tax implications of suggested business frameworks and provide guidance on the most tax-effective options.
- Comprehensive Tax Solutions
- Transfer Pricing Services
- Tax Advisory & Planning
- Training & Knowledge Sharing
Tax Compliance Services
We provide solutions for fulfilling clients' monthly and annual tax obligations, from preparing tax calculations to filing tax returns for corporations and individuals. We also assist clients in arranging reconciliations between financial statements and tax returns. Meet all your tax responsibilities with our services. With extensive experience collaborating with the Indonesian Tax Office, we will ensure your tax submissions are timely, accurately report your taxable income, and minimize your tax obligations legally. The tax compliance services that we offer include but are not limited to annual corporate income tax return, annual withholding tax article 21 return, Article 21 withholding tax on employee salaries and professional fees , Article 23 withholding tax on services, royalties, interest, rent and dividends paid to residents; Article 26 withholding tax on services, royalties, interest, rent and dividends paid to non-residents; final withholding tax, and Value Added Tax
Tax Dispute Resolutions
Disagreements with corrections from the Indonesian tax office require proper handling to prevent a greater tax burden and support arguments with relevant documentation. At Dasa Optima Consulting, we will assist our clients through the tax authority audit process for corporate income tax and VAT refunds, providing various necessary assistance, such as:
Attendance at key meetings with the ITO;
Provision of tax advice and opinions in respect of matters raised by the ITO or the company;
Assisting the company to respond to the ITO (or other taxation authorities) in respect of the audit, objection and appeal;
If required, assist in the preparation of submissions to the ITO;
Review requests received from the ITO;
Review data to be provided to the ITO; and
Represent the company and liaising with tax authority and tax court during tax audit, tax objection and tax appeal process.
Tax Advisory Services
The company may require external support to deal with tax-related matters, whether these are new issues or more routine problems, for example to understand the tax aspects and ramifications of a newly contemplated transaction structure, to develop a strategy to optimize its tax costs and to obtain Company-specific rulings from the Indonesian tax authorities. We provide advice on the tax implications of clients' new businesses and agreements, formulate a strategy to optimize tax costs, and offer general tax advice for corporations and individuals
Tax Review Services
We provide tax review services to examine and review a company's compliance with Indonesian tax obligations. These reviews include calculating potential tax liabilities, providing recommendations, and providing planning to better prepare and efficiently address tax issues. Our tax review services can be performed as either a full tax review or a limited review. A full tax review will cover all aspects of a company's tax obligations and transactions, examining them in detail. A limited review, on the other hand, will focus on specific obligations, specific periods, and specific documents/transactions. These tax review services are conducted using standard techniques and procedures adopted by tax officials when conducting audits to test taxpayer compliance.
Tax Due Diligence
Tax due diligence services are crucial in mergers and acquisitions. Their primary goal is to help the buyer understand the target company's tax liabilities, including historical, current, and future tax obligations. The findings of a tax due diligence evaluation serve as a guide for the buyer in determining the appropriate purchase price and establishing appropriate terms and conditions. This allows the buyer to evaluate the target company's tax profile, formulate the best strategy, and determine the optimal timing for continuing or withdrawing investment. At Dasa Optima Consulting, we recognize that every effective merger or acquisition begins with a thorough understanding of the target company's tax environment.
Tax Training Services
We provide training services for clients to enhance their knowledge of domestic and international taxation. Training topics can be tailored to meet client needs. The training aims to enhance the competency of tax teams or contacts within a company, or to provide tax knowledge benefits to professionals, business owners, or those seeking a better understanding of how tax regulations impact financial decisions.
Business We Serve
Our team brings a wealth of knowledge and expertise to the table. We stay updated with the latest industry trends, regulatory changes, and adopt best practices to become top tax advisory firm in Indonesia, our object is to ensuring our clients to receive the most accurate and relevant advice. Whether you are a small business owner, a multinational corporation, a non-profit organization, or an individual seeking tax guidance, we are here to assist you. Our services are tailored to suit clients from various industries, including manufacturing, trading, service, and others. We serve a wide range of national and multinational clients from key sectors such as:
Licensed Consultant
We are licensed consultants and hold a practice permit from the tax officials in Indonesia.
