Corporate Income Tax (CIT) Consultant in Jakarta & Strategic Solutions in the Coretax Era
The implementation of the Coretax System by the Directorate General of Taxes (DGT) has fundamentally changed how corporate taxpayers are monitored. Even minor data inconsistencies can now trigger automatic system-based clarifications.
TGS AU Partners provides integrated solutions as a Public Accounting Firm (KAP) and Tax Consultant, ensuring your Corporate Income Tax (CIT / PPh Badan) reporting is accurate, consistent, and defensible under audit scrutiny.
Integrated Corporate Income Tax (CIT) Services
1. Corporate Income Tax Preparation & Review
- Fiscal reconciliation in accordance with the latest tax regulations
- Preparation and filing of Annual Corporate Income Tax Returns (CIT Return / SPT Tahunan)
- Preparation of Transfer Pricing Documentation
- Early identification of tax risks before detection by the Coretax system
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2. Corporate Tax Advisory & Assistance
- Legal tax planning to optimize corporate tax efficiency
- Assistance in tax clarification requests (SP2DK) and communication with the DGT
- Tax audit preparation and audit assistance
3. Audit & Financial Statement Integration
As a Public Accounting Firm, we ensure alignment between commercial financial statements and tax reporting, minimizing the risk of significant data discrepancies that may trigger tax audits.
Cross-Industry Experience
We understand the unique tax characteristics across multiple industries:
- Manufacturing: VAT management, cost of goods sold (COGS), and asset depreciation
- Logistics: Handling of Article 15 and Article 23 Income Tax, and supply chain tax efficiency
- Trading: Inventory management and high-volume transaction reporting
- Technology & Professional Services: Tax treatment of intangible assets and digital transactions
FAQ – Corporate Income Tax (CIT) & Coretax
Q: What is the main impact of Coretax on Corporate Income Tax reporting? A: Coretax performs automated and real-time data validation. Inconsistencies between tax returns or with other data sources are detected more quickly, making accuracy from the preparation stage critical.
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Q: Why do corporate taxpayers require specialized tax handling? A: Corporate taxpayers often incur specific expenses that are frequently subject to fiscal corrections. We ensure each deductible expense has a strong legal basis to withstand tax review.
Q: Can TGS AU Partners assist if we have already received an SP2DK? A: Yes. We analyze the DGT’s concerns, prepare professional responses, and assist discussions with your assigned Account Representative (AR).
Q: What are the main risks of inaccurate Corporate Income Tax reporting? A: Key risks include administrative sanctions such as interest penalties (now aligned with market interest rates under the Tax Harmonization Law), tax underpayment penalties, and the risk of comprehensive tax audits if unexplained discrepancies are found—particularly between VAT turnover and Corporate Income Tax reporting.
Q: How should companies manage affiliated or related-party transactions from a tax perspective? A: All related-party transactions must be conducted at arm’s length and reflect market conditions. Pricing, margins, and fees should be comparable to independent transactions. Companies are also required to document these transactions in Transfer Pricing Documentation. TGS AU Partners has extensive experience in preparing transfer pricing documentation and advising on related-party transactions to mitigate tax risks.
Q: What are the risks related to non-deductible expenses? A: Many companies fail during fiscal reconciliation. Expenses such as donations, employee recreation costs, or expenses without proper supporting documentation (Nominal Lists) are non-deductible. If improperly claimed, these will be audit findings resulting in tax underpayment and penalties.
Q: What are the Corporate Income Tax risks related to digital transactions and cross-border payments? A: Payments for licenses, management services, or royalties to overseas entities (e.g., Indonesia to Singapore) are subject to Article 26 Income Tax withholding. Without a valid Certificate of Domicile (DGT Form) from the foreign vendor, companies may face the maximum withholding rate (20%) or be deemed non-compliant with tax treaty (DTA) provisions.
About TGS AU Partners
TGS AU Partners is an integrated group of Public Accounting Firms and Tax Consultants, focusing on compliance solutions for mid-sized and corporate businesses in Indonesia.
As part of the TGS Global network, we combine international professional standards with deep local regulatory expertise to ensure your business remains resilient, compliant, and transparent.
Contact Us for Further Discussion
Jakarta Office Address: Jl. Raya Casablanca No. Kav. 18, Tebet, South Jakarta, Special Capital Region of Jakarta 12960.
Or simply contact us via:
- WhatsApp: +62 812-1405-6672
- Phone: (+62) 21-8298265
- Email: info@au-partners.com
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