Indonesia

PwC Indonesia

Plaza 89

Jl HR Rasuna Said Kav X-7/6

Jakarta 12940

Indonesia

Tel.: + 62 21 589 0658

Fax: + 62 21 521 4035

Email: ay.tjhing.phan@id.pwc.com

Website: www.pwc.com/id

Ay Tjhing Phan is the head of tax and transfer pricing leader in PwC Indonesia with many years' experience in various taxation fields. She has also gained valuable international experience working in PwC Australia's transfer pricing group based in Melbourne.

She has extensive experience in tax planning, restructuring and modelling for various business ventures. She has been involved in numerous tax advisory assignments on corporate mergers and acquisitions, tax due diligence investigations, cross-border transfer pricing issues and defence cases, handling tax refunds and tax dispute resolution case.

During the course of her career, she has advised multiple companies on the design and implementation of tax efficient strategies such as corporate mergers, acquisitions, tax structuring and tax due diligence. In addition, she has advised on the design and implementation of transfer pricing policies and strategies for all transaction types including domestic and cross-border transactions.

Ay Tjhing is well established in handling tax controversies and dispute resolution as she is a member of the Indonesian Tax Consultant Association, the International Fiscal Association and is a licensed proxy of the Indonesian Tax Court.

Deloitte Indonesia

The Plaza Office Tower 33rd Floor

Jl M H Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: yhardyana@deloitte.com

Yan Hardyana, Deloitte Indonesia, specialises in M&A projects for both local and multinational companies, including mergers and acquisitions and debt and/or share restructuring.

Before joining Deloitte, Yan worked for other Big 4 firms for six years. He has 11 years of experience as a tax consultant, of which he has spent the last five years with Deloitte. He is experienced in handling tax matters for many clients in various industries. He is particularly specialised in handling tax audit and litigation cases, which involves settlement of disputes at the Tax Office and the Tax Court levels.

His industry experience and specialisation includes telecommunication, media and advertising, professional services, and plantation.

Yan is a graduate of accounting from Padjadjaran University. He is a certified tax consultant and he is also a member of the Indonesian Tax Consultant Association.

Deloitte Indonesia

Deloitte Tax Solutions

The Plaza Office Tower 33rd Floor

Jl M H Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: canavarro@deloitte.com

Carlo L Navarro leads Deloitte Indonesia's transfer pricing practice and specialises in transfer pricing, international corporate restructuring and planning, cross-border taxation, and tax-effective supply chain transformations. Before Deloitte, Carlo led the transfer pricing and international tax practices of a Big 4 firm. He has more than 18 years of experience working in various jurisdictions in Southeast Asia as an international tax and transfer pricing practitioner.

Carlo has assisted clients in various phases of transfer pricing engagements, from planning, documentation and audit defence to negotiating APAs and MAPs. He has an excellent reputation in handling transfer pricing audits and bilateral negotiations.

He has published various articles in international tax journals, covering issues on permanent establishments, taxation and transfer pricing aspects of business restructuring, and the latest developments in the area of transfer pricing in Southeast Asia.

Carlo completed his postgraduate studies at Harvard Law School, Harvard University, Cambridge, Massachusetts, USA and his law and political science degrees with honours from the University of the Philippines.

In 2011, 2013 and 2015, he was listed as a leading Indonesian transfer pricing adviser in the Guide to the World's Leading Transfer Pricing Advisers. He is recognised by World Tax (2013) for his market leading transfer pricing abilities. Under his leadership, Deloitte Indonesia was cited as a leading transfer pricing firm in Indonesia by World Transfer Pricing in 2013 and 2014.

In 2014, he was also recognised as one of the tax controversy leaders in Indonesia by International Tax Review.

He leads a strong transfer pricing practice at Deloitte, consisting of foreign and local specialists that combine international and local experience. His team has an impeccable reputation for technical knowledge and precision, responsiveness and negotiation skills.

Deloitte Indonesia

The Plaza Office Tower 33rd Floor

Jl MH Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: csukiman@deloitte.com

Cindy Sukiman is a partner in Deloitte Indonesia, Deloitte Tax Solutions with more than 15 years of experience in taxation.

Cindy has extensive experience serving a broad range of multinational and large national clients, energy and resources companies, manufacturing companies, consumer business companies and services companies. He has been substantially involved in various restructuring and tax planning projects in Indonesia. His tax advisory roles have covered a broad range of tax services including tax dispute/tax audit resolutions for various industries and acted as a legal proxy for appeals before the Tax Court. In particular, Cindy has been regularly involved in undertaking various tax reviews and due diligence projects.

Cindy is a licensed tax adviser and licensed proxy for the Tax Court. He has completed the Indonesian Tax Consulting Exam, certificate C level. He is also a frequent speaker at conferences nationally and abroad focusing on mergers and acquisitions (M&A) and energy and resources (E&R). Cindy is Deloitte Indonesia's M&A tax specialist, and E&R tax leader.

Cindy holds a master of business administration in finance from Michigan State University, USA and a bachelor of science in agricultural engineering from Bogor Agricultural University (IPB).

Deloitte Indonesia

The Plaza Office Tower 33rd Floor

Jl. M.H. Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: hsupriyanto@deloitte.com

Heru Supriyanto is a partner in Deloitte Indonesia, Deloitte Tax Solutions with more than 24 years' of experience in taxation; which includes five years as a government tax auditor and 19 years as a tax consultant with a Big 4 accounting and consulting firm.

Heru has extensive experience serving a broad range of multinational, state-owned companies and large national clients, energy and resources (E&R) companies, manufacturing companies, consumer business companies, telecommunication and services companies. His tax advisory roles have covered a broad range of tax services including tax dispute resolutions for various industries, and he has acted as a legal proxy for tax audit, tax objection and appeals before the Tax Court. In particular, Heru has been regularly involved in undertaking various tax reviews and due diligence projects, restructuring and M&A, and tax planning projects.

Heru holds a post-graduate degree in tax administration, bachelor's in economics (accounting) and bachelor's in law degrees. He is a certified Indonesian tax consultant and a registered Tax Court attorney.

Deloitte Indonesia

The Plaza Office Tower 33rd Floor

Jl M H Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: tturmanto@deloitte.com

Turmanto is an indirect tax partner with Deloitte Indonesia. Turmanto has extensive experience in serving a broad range of multinational clients in various industries including energy, pharmaceuticals, manufacturing and services companies. He has worked for more than 21 years in the tax consulting world with several other Big 4 consulting firms.

Aside from leading the tax function's value added tax (VAT) and customs services, he has performed substantial work on tax and customs advisories, restructuring, corporate tax compliance, tax due diligence and diagnostic reviews, and various tax reviews to identify tax exposures and provide clients with optimum solutions and alternatives in order to minimise their potential tax exposure.

He also has extensive experience in merger and acquisition projects in Indonesia, and representing clients in various corporate income tax and VAT dispute resolution cases, either in the tax office or before the Indonesian Tax Court.

Turmanto is a graduate of fiscal administration from the University of Indonesia. His professional affiliations include Indonesian Tax Court – licensed proxy, completed tax consulting exam – Brevet C level, Deloitte International Corporate Tax School and Workshop; he is also a certified customs expert.

He has also been recognised in the International Tax Review's World Tax 2013 guide as a leading indirect tax leader and in International Tax Review's World Tax 2014 as a leading tax controversy adviser.