Tax Compliance & Audit Readiness
Monthly withholding, VAT, corporate income tax, and Coretax-era filings. Documentation built to withstand DJP scrutiny.
Direct Answer
Indonesia tax compliance for a PT PMA covers monthly withholding (PPh 21/23/26/4(2)), VAT (PPN), corporate income tax (PPh Badan), and Coretax-era filings. Audit readiness means documentation that withstands DJP scrutiny under PMK frameworks.
Who this is for
- PT PMAs in their first or second year of Indonesian operations
- Companies whose in-house team lacks Indonesian tax technical depth
- International groups preparing for a DJP field audit
- Companies transitioning to the Coretax reporting system in 2025–2026
- CFOs needing a second opinion on existing tax positions
Problems we solve
- —Monthly PPh and PPN filings are overdue or incorrectly filed
- —SPT Badan has not been filed or contains material errors
- —Withholding tax certificates (Bukti Potong) are missing or inconsistent
- —DJP has issued a letter of enquiry (SP2DK) or audit notification
- —The company's current tax advisor lacks Coretax implementation experience
- —Group auditors require Indonesian tax audit files and cannot access them
Our approach
- 1
Diagnostic review
We review 12–24 months of historical filings, identify gaps, quantify exposure, and map obligations against your entity's actual activities and transactions.
- 2
Compliance calendar setup
We establish a calendar of all monthly and annual obligations, assign owner-responsibility, and set internal deadlines that allow preparation time before statutory due dates.
- 3
Monthly execution
Preparation, review, and e-filing of all monthly returns (PPh 21, 23, 26, 4(2), PPN) with supporting reconciliation workpapers that tie to accounting ledgers.
- 4
SPT Badan preparation
Annual corporate income tax return preparation, including fiscal correction workpapers, deferred tax reconciliation, and BPJS reconciliation schedules.
- 5
Audit readiness file
Structured documentation package — indexed by DJP audit procedure categories — that can be produced to auditors within 48 hours of any enquiry.
Deliverables
Regulatory framework
Frequently asked questions
Related case studies
PT PMA Compliance Stabilization After Incorporation
Cleared 14 months of arrears for a Singapore-held Indonesian subsidiary and established clean monthly compliance going forward.
8 wks
To full compliance
DJP Audit Response — Manufacturing Group
Supported a mid-size manufacturer through a full-scope DJP field audit. Structured responses reduced initial assessment by 63%.
63%
Exposure reduction
Ready to talk Indonesia compliance?
Partner-led response within one business day. NDA available on request.