International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


I Dewa Made Agung Nugraha

GNV Consulting

Position: Tax Partner
Jurisdictions:
Languages:
English
Indonesian
Biography

I am a professional Indonesian tax consultant specializing in complex tax matters where technical tax expertise, commercial realities, and industry-specific regulatory frameworks intersect. My approach goes beyond conventional tax advisory services, focusing on understanding the underlying business transactions, identifying tax risks, and developing practical, commercially viable solutions.
My experience spans a diverse range of industries, including oil and gas, mining and mining support services, airlines, shipping, ecotourism, hospitality and hotels, private properties and real estate, manufacturing, information and communications technology (ICT), the creative industries particularly advertising, digital marketing, media and communication technology, digital entertainment and others. This cross-industry exposure enables me to approach tax issues with a broader commercial perspective and apply insights across different business models.

My areas of expertise include Indonesian corporate and international taxation, cross-border transactions, business restructuring, transfer pricing, investment structures, tax controversy and dispute resolution. I have particular experience addressing complex tax issues involving the interaction between tax legislation, industry-specific regulations, contractual arrangements and the economic substance of business transactions.

What distinguishes my professional approach is my ability to connect technical tax analysis with the commercial and operational realities of each industry. Rather than treating taxation as an isolated compliance exercise, I examine transactions from multiple legal, regulatory, financial and commercial perspectives to develop well-reasoned and defensible tax positions.

My objective is to help clients navigate tax complexity, manage uncertainty, resolve disputes and make informed business decisions while balancing commercial objectives, regulatory compliance and sustainable tax risk management.

Recent matter/case highlights
  • Major Indonesian Energy and Infrastructure Company – Advised as tax adviser on complex investment transactions and tax disputes involving disputed values in the billions of Indonesian Rupiah. Provided key arguments concerning capital investments, asset transfers, project commissioning and the interpretation of Indonesian tax incentives, addressing the interaction between tax legislation, commercial agreements, asset ownership and infrastructure operations.
  • Multinational Groups Undertaking Cross-Border Business Restructuring and Intellectual Property Transactions – Acted as Indonesian tax adviser on cross-border intellectual property transfers, manufacturing restructuring, contractual arrangements and transfers of business functions and assets. Analysed Indonesian tax implications arising from international business restructuring projects.
  • Foreign Investor in Eco-Tourism, Hospitality and Real Estate Investment – Advised on tax considerations relating to tourism investments, hospitality operations, property development and long-term leasing arrangements, including matters involving foreign investors and sector-specific investment regulations.
  • Foreign Multinational Entertainment Streaming Company – Advised on Indonesian taxation issues involving permanent establishments, representative offices, cross-border services, royalty characterisation, digital transactions and international tax treaty provisions. Conducted tax risk reviews of proposed business models and agreements for Indonesian market entry.
Key practice areas
  • Business model optimisation
  • Cross-border project management
  • Economic modelling
  • IP management
Sector expertise
  • Agriculture
  • Aviation
  • Automotive
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Forestry
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharmaceutical and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Technology and telecommunications
  • Tourism
  • Transport
  • Utilities
Education/Alumni
  • MBA in Finance, Oklahoma State University - 2000
  • Bachelor of Science, University of Indonesia - 1997
Association/network memberships
  • Indonesian Tax Consultant Association - 2004
Address:
AIA Central 23rd Floor, Jl. Jend.
Sudirman Kav 48A, Karet Setiabudi, DKI Jakarta,
Jakarta Selatan,
12930,
Indonesia
Tel:+62 816 805163 Email:Contact this practitioner Website:gnv.id