Tax Consultant in Jakarta & Bali Orderly taxes,
a business at ease.
Sandra Tjan advises companies and individuals in Jakarta, Bali and across Indonesia, from tax planning and routine compliance to tax audits, objections and the Tax Court.
- 12Tax service lines
- A·B·CBrevet tax certificates
- USKP BCertified tax consultant
About Sandra
One partner for all your Indonesian tax matters.
Sandra Tjan is a tax consultant in Jakarta and Bali who advises companies and individual taxpayers across Indonesia, from tax planning and routine compliance to tax audits, objections, appeals and the Tax Court.
Her approach is simple: meticulous with numbers, plain-spoken with clients, and always a step ahead of regulatory change.
USKP Certified
Passed the Indonesian Tax Consultant Certification Exam (USKP), the basis of a tax consultant practising licence. The profession is now governed by PMK 55/2026. Level B authorises representing individual and corporate taxpayers, except foreign-owned companies (PMA), permanent establishments (BUT) and taxpayers from tax-treaty partner countries. Level B- Tax consultant practising licence
- KP-12417/IP.B/2026
- Languages
- Bahasa Indonesia · English
- Service area
- Jakarta, Bali & all of Indonesia
Why Sandra Tjan
Accurate from the very first number.
Small tax mistakes can lead to large penalties. Every engagement follows the same three principles.
Accurate & Precise
Every figure and document is checked twice before it reaches the tax office.
Responsive
Questions are answered quickly, deadlines are tracked, and you always know where your work stands.
Strictly Confidential
Your financial data is handled to strict professional confidentiality standards.
Services
End-to-end Indonesian tax services.
12 services for companies and individuals in Jakarta, Bali and across Indonesia. Select a service for the full explanation.
Mergers, Acquisitions & Liquidation
Structuring corporate transactions to be tax-efficient and free of hidden exposure.
- Tax due diligence on acquisition targets
- Merger structuring, including book-value transfers
- Settling tax obligations on liquidation and NPWP deregistration
Corporate
Mergers, Acquisitions & Liquidation
Every merger, acquisition or liquidation has tax consequences: asset transfers, tax losses, and liabilities left behind by previous management. A tax review before the deal is signed prevents costs and disputes that surface later.
- Tax due diligence on acquisition targets
- Merger structuring, including book-value transfers
- Settling tax obligations on liquidation and NPWP deregistration
Tax Advisory
Tax opinions and guidance on transactions, contracts and business decisions before you act.
- Written tax opinions
- Tax impact review of contracts and transactions
- Monthly retainer support
Advisory
Tax Advisory
Tax advisory makes sure every business decision, contract and transaction accounts for its tax impact. It suits companies that prefer to ask before acting rather than correct after a tax office notice.
- Written tax opinions
- Tax impact review of contracts and transactions
- Monthly retainer support
Tax Planning
Lawful tax planning to reduce your tax burden and protect cash flow.
- Using tax facilities and incentives
- Employee remuneration planning
- Personal and family tax planning
Advisory
Tax Planning
Tax planning is the lawful structuring of tax obligations as efficiently as possible, using the rules, facilities and incentives available. Planning starts at the beginning of the financial year so the results show in the annual tax return.
- Using tax facilities and incentives
- Employee remuneration planning
- Personal and family tax planning
Tax Review
An internal tax health check that finds risks before the tax office does.
- Tax return review and fiscal reconciliation
- Penalty exposure mapping
- Recommendations for amended returns
Advisory
Tax Review
A tax review is an internal examination of a company's tax compliance. It identifies discrepancies, likely audit adjustments and penalty exposure early, so they can be fixed through amended returns before an audit.
- Tax return review and fiscal reconciliation
- Penalty exposure mapping
- Recommendations for amended returns
Transfer Pricing Documentation
Transfer pricing documentation that meets Indonesian requirements for related-party transactions.
- Master File and Local File
- Comparability analysis and benchmarking
- Summary documents for the tax return attachment
Compliance
Transfer Pricing Documentation
Companies transacting with related parties must show their prices are at arm's length. Complete transfer pricing documentation is the main line of defence in a tax audit.
- Master File and Local File
- Comparability analysis and benchmarking
- Summary documents for the tax return attachment
Tax Compliance
Monthly and annual tax obligations handled on time and correctly calculated.
- Monthly withholding taxes (PPh 21/23/26/4(2)) and VAT
- Corporate and individual annual tax returns
- DJP Coretax administration
Compliance
Tax Compliance
Tax compliance covers calculating, paying and filing routine taxes for companies and individuals, including administration in the DJP Coretax system. Orderly compliance reduces the risk of penalties and warning letters.
- Monthly withholding taxes (PPh 21/23/26/4(2)) and VAT
- Corporate and individual annual tax returns
- DJP Coretax administration
Tax Refund
Recovering overpaid tax with documentation that stands up to examination.
- VAT and income tax refunds
- Preparing data for the refund audit
- Preliminary refunds
Compliance
Tax Refund
A tax refund (restitusi) returns overpaid tax. Refund claims are usually followed by an audit, so supporting data and documents should be prepared from the start to recover the full amount.
- VAT and income tax refunds
- Preparing data for the refund audit
- Preliminary refunds
Tax Audit Assistance
Support during tax audits, SP2DK clarification requests and verification by the DJP.
- SP2DK responses
- Field and desk audit assistance
- Closing conference on audit findings
Disputes
Tax Audit Assistance
When you receive an SP2DK (request for data clarification) or an audit notice, you need an accurate, timely response. Assistance keeps the data you submit consistent and answers every auditor adjustment with a legal basis.
- SP2DK responses
- Field and desk audit assistance
- Closing conference on audit findings
Tax Objections & Appeals
Building the arguments and documents to object to a tax assessment.
- Objection letters
- Penalty reduction or waiver requests
- Preparing the appeal file
Disputes
Tax Objections & Appeals
If you disagree with a tax assessment letter, you can file an objection within 3 months of the date it was sent. A strong objection is built from data, legal grounds and comparable rulings.
- Objection letters
- Penalty reduction or waiver requests
- Preparing the appeal file
Tax Court Representation
Representing you as legal counsel in appeals and lawsuits before the Indonesian Tax Court.
- Appeal and lawsuit letters
- Hearings and evidence
- Closing submissions and follow-up on the verdict
Disputes
Tax Court Representation
An appeal must be filed with the Tax Court within 3 months of receiving the objection decision. Counsel drafts the appeal, attends hearings and presents evidence through to the verdict.
- Appeal and lawsuit letters
- Hearings and evidence
- Closing submissions and follow-up on the verdict
Supreme Court Judicial Review
Support for judicial review (Peninjauan Kembali) at the Supreme Court.
- Review memorandum and counter-memorandum
- Analysis of the Tax Court verdict
- Litigation strategy
Disputes
Supreme Court Judicial Review
Judicial review is an extraordinary legal remedy against a Tax Court verdict, filed with the Supreme Court. It requires a sharp analysis of the verdict and a well-structured review memorandum.
- Review memorandum and counter-memorandum
- Analysis of the Tax Court verdict
- Litigation strategy
Tax Crime Investigation Support
Support during preliminary evidence examinations and tax crime investigations.
- Preliminary evidence examination support
- Voluntary disclosure of incorrect filings
- Coordination with criminal defence counsel
Disputes
Tax Crime Investigation Support
A preliminary evidence examination (bukti permulaan) is the stage before a criminal tax investigation. At this stage the taxpayer can still voluntarily disclose an incorrect filing, so support from the start is decisive.
- Preliminary evidence examination support
- Voluntary disclosure of incorrect filings
- Coordination with criminal defence counsel
How it works
Four steps, no surprises.
Initial consultation
We discuss your needs and tax position to pin down the core issue.
Document review
Risks, opportunities and obligations are mapped from your documents.
Plan & proposal
Scope, timeline and fees are agreed in writing up front.
Delivery & reporting
The work is carried out with regular progress reports until it is done.
Locations
A tax consultant near you in Jakarta and Bali.
Meet in person at the Jakarta or Bali office, or online by video call if you are elsewhere in Indonesia or abroad.
Tax Consultant Jakarta
Tax support for companies and individuals in Jakarta and Greater Jakarta: monthly compliance, annual returns, tax audits and Tax Court hearings.
Wijaya Grand Centre Blok G-15, Jl. Wijaya II, RT 006/RW 001, Pulo, Kebayoran Baru, Jakarta Selatan, DKI Jakarta 12160, Indonesia+62 821-2303-7987 Open in Google Maps →
Tax Consultant Bali
Tax support for businesses and individuals in Bali, including tourism and property businesses and expatriates who are Indonesian tax residents.
Denpasar, Bali, IndonesiaOnline, anywhere in Indonesia
Video consultations and digital documents for clients outside Jakarta and Bali, including overseas.
Articles
Tax news & insights (in Bahasa Indonesia)
Updates on Indonesian tax regulations, summarised with their official sources.
Apa Itu Keberatan dan Banding Pajak? Pengertian, Batas Waktu, dan Prosedur
Keberatan adalah upaya hukum ke DJP atas ketetapan pajak, dan banding adalah upaya ke Pengadilan Pajak atas keputusan keberatan. Keberatan harus diajukan dalam 3 bulan sejak surat ketetapan dikirim.
1 min read
Marketplace Seller Tax From 1 October 2026: PPh 22 Collection Under PMK 37/2025
From 1 October 2026 four designated marketplaces collect 0.5% PPh 22 from domestic merchants under PMK 37/2025. Learn who is covered, the Rp500 million declaration and how the tax is credited.
3 min read
Pajak Penjual Marketplace: PPh Pasal 22 0,5 Persen Sejak 1 Oktober 2026
Marketplace kini memungut PPh Pasal 22 sebesar 0,5 persen dari omzet penjual. Cara kerja pemungutan, surat pernyataan omzet Rp500 juta, dan langkah penjual.
2 min read
Apa Itu SPT Masa dan SPT Tahunan? Pengertian dan Batas Waktunya
SPT Masa dilaporkan setiap bulan atas pajak tertentu, sedangkan SPT Tahunan merekap penghasilan dan harta setahun. Pembetulan SPT di Coretax memakai skema replace sejak 1 Oktober 2026.
1 min read
Pengrajin dan Penjual Online di Bali Wajib Siap PPh 22 Marketplace per 1 Oktober 2026
Pengrajin dan pelaku usaha kreatif Bali yang berjualan lewat marketplace kini bersinggungan dengan pemungutan PPh Pasal 22 sebesar 0,5%. Pelaku dengan omzet sampai Rp500 juta dapat mengajukan surat pernyataan.
2 min read
Tax calendar
Monthly Indonesian tax calendar
This month's Indonesian tax payment and filing deadlines, already adjusted for weekends, public holidays and collective leave days.
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 1 | ||||||
| 2, File: Pay & file the VAT return for September 2026 | 3 | 4 | 5 | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16, Pay: Pay income tax for October 2026 | 17 | 18 | 19 | 20, File: File monthly PPh 21/26 & unified withholding returns for October 2026 | 21 | 22 |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30, File: Pay & file the VAT return for October 2026 |
Deadlines in November 2026
Pay & file the VAT return for September 2026
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the September 2026 tax period (pay before filing).
↪ Moved from 31 Oct due to the weekend (Saturday)
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Pay income tax for October 2026
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the October 2026 tax period.
↪ Moved from 15 Nov due to the weekend (Sunday)
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
File monthly PPh 21/26 & unified withholding returns for October 2026
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the October 2026 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
Pay & file the VAT return for October 2026
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the October 2026 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Deadlines follow PMK 81/2024 and the General Tax Provisions Law (UU KUP); a deadline on a Saturday, Sunday, public holiday or collective leave day moves to the next working day. Always check DJP announcements for extensions or relief (e.g. the 2025 annual return deadline was extended to 30 April 2026).
Our principle
A tax audit need not be daunting when every figure can be explained before anyone asks.
That is why every engagement starts with orderly data and a clear legal basis.
FAQ
Frequently asked questions.
Short answers about Indonesian tax consultants, certification, fees and tax disputes. Can't find your answer? Message us on WhatsApp.
Where can I find a tax consultant near me in Jakarta or Bali?
Sandra Tjan serves clients from offices in Jakarta and Bali, and online for clients elsewhere in Indonesia. Consultations can be held in person at the nearest office or by video call, in English or Bahasa Indonesia.
What does a tax consultant in Indonesia do?
An Indonesian tax consultant helps taxpayers meet their obligations correctly and represents them before the tax authority (DJP). The work ranges from planning and routine filing to risk reviews, tax audits, objections and appeals.
How much does a tax consultant cost in Jakarta or Bali?
Fees depend on the scope of work rather than a fixed rate. Monthly compliance is usually a retainer, while engagements such as a tax review, objection or appeal are priced per project. You receive a written quote after the initial consultation, before any work starts.
Do you help expatriates and foreigners with Indonesian tax?
Yes. Foreign nationals who are Indonesian tax residents, such as expatriates working or living in Jakarta or Bali, must file Indonesian tax returns. Support covers tax registration (NPWP), annual individual returns and personal tax planning, in English.
What are Brevet and USKP?
Brevet is a tiered Indonesian tax training programme, while USKP is the tax consultant certification exam that has been the basis for a practising licence. Brevet A covers individual tax, B corporate tax and C international tax. Since PMK 55/2026 took effect on 24 August 2026, new tax consultants must pass a Ministry of Finance competency test and a professional exam; levels A, B and C still determine which taxpayers a consultant may represent.
I received an SP2DK letter. What should I do?
Review it and prepare a response before the deadline stated in the letter. An SP2DK is the tax office's request to clarify data it holds about you; a complete, consistent response can stop it from escalating into a tax audit.
What are the deadlines for tax objections and appeals in Indonesia?
An objection must be filed within 3 months of the date the tax assessment was sent, and an appeal to the Tax Court within 3 months of receiving the objection decision. Because the deadlines are strict, work on the arguments should start as soon as the letter arrives.
Can you represent me at the Indonesian Tax Court?
Yes, for appeals and lawsuits at the Tax Court, as well as judicial review (Peninjauan Kembali) at the Supreme Court.
What should I prepare for the first consultation?
Bring the letter or document at issue, your latest tax return and financial statements if available. From there the scope of work and any further documents can be mapped out.
Contact
Let's talk about your taxes.
Tell us what you need. Sandra will get back to you within one business day.
✆WhatsApp+62 821-2303-7987 ✉Emailsandra@sandratjan.com ⌖Office JakartaWijaya Grand Centre Blok G-15, Jl. Wijaya II, RT 006/RW 001, Pulo, Kebayoran Baru, Jakarta Selatan, DKI Jakarta 12160, Indonesia⌖Office BaliDenpasar, Bali, Indonesia
◷Office hoursMonday–Friday, 09.00–17.00 WIB / WITA