JPHAN has employed individuals who are experts and holding tax consultant practice licenses and attorney licenses for proceeding with tax court. Upon those expertise owned, we serve clients in the field of taxation as follows:

a) Tax Administration 

We provide tax administration services such as preparation to obtain Taxpayer Identification Number (NPWP), Taxable Entrepreneur (PKP), Tax Exemption Certificate (SKB). We also represent client to attend the call from tax office to make suggestion, clarification, equalization and minutes of meeting in Tax Office and provide other tax administration service.

b) Tax Compliance 

We support taxpayer to fulfill tax obligations which consist of income tax (PPh) and value added tax (PPN) due monthly and annually. Our related services provided to support the above obligations are in the scope of tax payable calculation, tax payment and tax deposit, form preparation and submission of tax report (SPT) and settlemet of tax issue.

c) Tax Review 

We conduct the review against tax implementation to the whole transactions by calculating tax payable and estimation of tax which may be potentially incurred. The procedures served for the review are conducted in accordance with the applicable tax regulations.

The objectives are as follows:

  • To evaluate tax report (SPT) submitted to tax office is already clear, correct and complete.
  • To carry out preparation prior to tax audit on the overpayment and on the restitution filing.

The benefits are as follows:

  1. It is an opportunity to make improvements to prevent from tax sanctions consequences.
  2. It is done to identify in advance of things required for audit purposes.
  3. Taxpayers can estimate the direction of the audit it may lead to and can even create various scenarios in line with the audit progress.
  4. Taxpayers can prepare themselve in advance not only for tax audit procedures but also for the process of objection and appeal.
d)Tax Consulting

We provide tax consulting to support taxpayer to plan and carry out tax obligation in accordance with the applicable tax regulations including settlement to tax issue. Our services given are in the scope of accompaniment, guidance, suggestion and advice, as well as supervision on the planning and the implementation of tax obligation.

e) Tax Planning 

Tax planning is one way of regulating tax which can be used by taxpayers in managing tax for their business or income. However, the tax planning intended is the one taken in place without violating the constitution or the prevailing tax law.

Tax planning is known as an effective way of managing tax used by a taxpayer to save tax through a systematic tax avoidance procedures. The main purpose of tax planning is to reduce the amount or total tax that must be paid by taxpayers in a legal way. Tax planning is intended not to avoid paying tax, but it is intended to manage tax to prevent overpayment.

The following step is the implementation of tax obligation and tax control. At this stage, tax planning is done through collection and research procedures towards tax regulation. The objective of which is to select option of tax saving measures to be taken.

f) Tax Audit dan Tax Objection

We support taxpayer for tax audit and/or filing objection against Notice of Tax Assessment (SKP) or against withholding tax claimed by third party. Our support given is in the form of accompaniment in guidance and supervison against the preparation of document, data and information required by the auditor, preparation of response to auditor’s inquiry, response to audit result, final discussion on the audit result with auditor, filing objection and its settlement when needed. This service is performed in regard with tax audit against tax restitution or specific tax audit.

g) Tax Attorney

We represent client as a tax attorney proceeding with Tax Court on the appeal against Letter of Decision on Tax Objection (SKK). Our services given include preparation and submission of letter of appeal with the tax court clerk, preparation of response over the letter of appeal, preparation of a rebuttal letter and presenting client on the proceeding with Tax Court up to the receipt of Court Decision.

h) Transfer Pricing

Transfer pricing is determined in accordance with company policy, whether for the price of goods, services, intangible assets, or financial transactions conducted by the company. Transfer price can also be interpreted as the amount charged by the business unit to the multi-unit company for transactions that occur between them.

The Objectives are as follows:

  1. Optimizing global income after tax
  2. Evaluating performance of multinational companies
  3. Striving to secure competitive position
  4. Reducing financial risk
  5. Managing cash flow of branch company
  6. Reducing government takeover risk
  7. Reducing tax liability and import duties

We provide services on the preparation of Transfer Pricing document including strategy and accompaniment as follows:

  1. Preparing Master File
  2. Preparing Local File
  3. Preparing Country by Country Reporting (CbCR)
  4. Strong analizing on Transfer Pricing documents for possible future audit by Directorate General of Tax
  5. Presenting summary in the annual report (SPT) for corporate income tax
i) Payroll

We assist client on payroll administration associated with employee’s income tax Article 21. We arrange, manage, calculate and specify employees’ salaries in accordance with the applicable regulations and constantly keep client’s confidentiality. Our services are as follows:

  • Managing employee’s data
  • Managing attendance, permit, sick leave and annual leave
  • Calculating payroll, religious holiday allowance (THR), bonus, BPJS program (national health insurance, worker compensation, pension program), employee’s tax
  • Generating Salary Receipt form

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