Indonesia

August 16, 2017

Yan Hardyana
	Deloitte Indonesia The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav 28-30 Jakarta Pusat, 10350 Indonesia Tel: +62 21 2992 3100 (ext: 33869) Fax: +62 21 2992 8303 Email: yhardyana@deloitte.com Website: www.deloitte.com/id Yan Hardyana, Deloitte Indonesia, is a partner with more than 12 years of experience in taxation with Deloitte and other Big 4 firms. Yan has extensive experience serving a broad range of multinational enterprises, private equity firms and state-owned enterprises from various industries including telecommunication, advertising, manufacturing, and construction. Yan is extensively experienced in tax consulting, and M&A projects, which include projects that comprise the taxation merit for inbound and outbound investments. Yan holds both the tax consultant and tax court practice licenses, which enable him to assist clients in dealing with the Indonesian tax authorities and Tax Court. As part of Deloitte Indonesia's tax disputes team, Yan has achieved a number of successes in assisting with tax dispute processes, tax refund processes, tax private ruling applications, tax facilities applications, and many other assignments.

Yan Hardyana

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav 28-30 Jakarta Pusat, 10350

Indonesia

Tel: +62 21 2992 3100 (ext: 33869)

Fax: +62 21 2992 8303

Email: yhardyana@deloitte.com

Website: www.deloitte.com/id

Yan Hardyana, Deloitte Indonesia, is a partner with more than 12 years of experience in taxation with Deloitte and other Big 4 firms. Yan has extensive experience serving a broad range of multinational enterprises, private equity firms and state-owned enterprises from various industries including telecommunication, advertising, manufacturing, and construction.

Yan is extensively experienced in tax consulting, and M&A projects, which include projects that comprise the taxation merit for inbound and outbound investments.

Yan holds both the tax consultant and tax court practice licenses, which enable him to assist clients in dealing with the Indonesian tax authorities and Tax Court. As part of Deloitte Indonesia's tax disputes team, Yan has achieved a number of successes in assisting with tax dispute processes, tax refund processes, tax private ruling applications, tax facilities applications, and many other assignments.

Cindy Sukiman
	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 Website: www.deloitte.com/id Cindy Sukiman, Deloitte Indonesia, is a partner with more than 17 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 qualification from Michigan State University, US, and a Bachelor of Science degree in agricultural engineering from Bogor Agricultural University (IPB).

Cindy Sukiman

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

Website: www.deloitte.com/id

Cindy Sukiman, Deloitte Indonesia, is a partner with more than 17 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 qualification from Michigan State University, US, and a Bachelor of Science degree in agricultural engineering from Bogor Agricultural University (IPB).

Heru Supriyanto
	Deloitte Indonesia The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav 28 – 30 Jakarta 10350 Indonesia Tel: +62 21 29923100 ext. 33886 Fax: +62 21 29928303 Email: hsupriyanto@deloitte.com Website: www.deloitte.com/id Heru Supriyanto, Deloitte Indonesia, is a partner in the tax solutions department with more than 25 years of experience in tax, which includes five years as a government tax auditor and 20 years as a tax consultant with a Big 4 firm. Heru has extensive experience serving a broad range of multinational and large national clients in different industries including manufacturing and consumer goods, media/entertainment, and telecommunication. Heru's tax advisory roles cover a broad range of tax services including restructuring, mergers and acquisitions, tax consulting projects, tax compliance and tax dispute resolutions (i.e. tax audits, objections and appeals). In particular, he has been regularly involved in undertaking various tax reviews and due diligence projects. Heru's experience also includes assisting clients with discussions with local tax and land/building tax authorities. Heru holds a post-graduate degree in tax administration, a bachelor's degree in economics (accounting) and a bachelor's degree in law. He is a certified Indonesian tax consultant and is a member of the Indonesian Tax Consultant Association. In addition, Heru is a registered Tax Court attorney.

Heru Supriyanto

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav 28 – 30

Jakarta 10350

Indonesia

Tel: +62 21 29923100 ext. 33886

Fax: +62 21 29928303

Email: hsupriyanto@deloitte.com

Website: www.deloitte.com/id

Heru Supriyanto, Deloitte Indonesia, is a partner in the tax solutions department with more than 25 years of experience in tax, which includes five years as a government tax auditor and 20 years as a tax consultant with a Big 4 firm.

Heru has extensive experience serving a broad range of multinational and large national clients in different industries including manufacturing and consumer goods, media/entertainment, and telecommunication.

Heru's tax advisory roles cover a broad range of tax services including restructuring, mergers and acquisitions, tax consulting projects, tax compliance and tax dispute resolutions (i.e. tax audits, objections and appeals). In particular, he has been regularly involved in undertaking various tax reviews and due diligence projects. Heru's experience also includes assisting clients with discussions with local tax and land/building tax authorities.

Heru holds a post-graduate degree in tax administration, a bachelor's degree in economics (accounting) and a bachelor's degree in law. He is a certified Indonesian tax consultant and is a member of the Indonesian Tax Consultant Association. In addition, Heru is a registered Tax Court attorney.

Turmanto
	Deloitte Indonesia The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav. 28-30 Jakarta 10350 Indonesia Tel: +62 21 2312381 ext. 33891 Fax: +62 21 3852776 Email: tturmanto@deloitte.com Website: www.deloitte.com/id Turmanto, Deloitte Indonesia, is a partner who has extensive experience in serving a broad range of multinational clients in various industries including energy companies, pharmaceuticals, manufacturing and services companies. He has worked for more than 24 years in the taxation and customs consulting world with several other Big 4 firms. Turmanto is the national VAT and customs services leader of Deloitte Indonesia. Aside from leading these tax services, Turmanto has performed substantial work on tax and customs advisory, corporate tax compliance, tax due diligence reviews, tax diagnostic reviews, and various other tax and customs review to identify tax and customs exposures. Turmanto provides clients with optimum solutions and alternatives as part of the review of clients' potential tax and customs exposure. Turmanto has extensive experience in mergers and acquisitions projects in Indonesia, representing clients in various corporate income tax, VAT and customs dispute resolution cases before the Indonesian Tax Court. Turmanto is a graduate in fiscal administration from the University of Indonesia. His professional affiliations include the Indonesian Tax Court–licensed proxy, completed tax consulting exam–brevet C level, Deloitte international corporate tax school and workshop, and he is also a certified customs expert.

Turmanto

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav. 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2312381 ext. 33891

Fax: +62 21 3852776

Email: tturmanto@deloitte.com

Website: www.deloitte.com/id

Turmanto, Deloitte Indonesia, is a partner who has extensive experience in serving a broad range of multinational clients in various industries including energy companies, pharmaceuticals, manufacturing and services companies. He has worked for more than 24 years in the taxation and customs consulting world with several other Big 4 firms.

Turmanto is the national VAT and customs services leader of Deloitte Indonesia. Aside from leading these tax services, Turmanto has performed substantial work on tax and customs advisory, corporate tax compliance, tax due diligence reviews, tax diagnostic reviews, and various other tax and customs review to identify tax and customs exposures. Turmanto provides clients with optimum solutions and alternatives as part of the review of clients' potential tax and customs exposure.

Turmanto has extensive experience in mergers and acquisitions projects in Indonesia, representing clients in various corporate income tax, VAT and customs dispute resolution cases before the Indonesian Tax Court.

Turmanto is a graduate in fiscal administration from the University of Indonesia. His professional affiliations include the Indonesian Tax Court–licensed proxy, completed tax consulting exam–brevet C level, Deloitte international corporate tax school and workshop, and he is also a certified customs expert.