Tax Compliance Review
For companies that want to know their tax position before the tax office asks.
An internal review of a company's income tax, VAT, and withholding compliance before an SP2DK letter or tax audit arrives, with estimated exposure and remediation steps.
What's included
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Find Issues Before the Tax Office Does
We review returns and books the way a tax auditor would: equalising income tax and VAT turnover, non-deductible expenses, missed withholding, and third-party data mismatches.
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Core Tax Scope
Corporate income tax, Article 21, 23, 26, and 4(2) income tax, and input and output VAT. The scope can focus on the tax types or years with the highest risk.
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Estimated Exposure
Each finding comes with an estimate of principal tax and administrative penalties, so management can prioritise fixes by risk value.
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Corrections Still Open
As long as a tax audit has not started, Article 8 of the General Tax Law allows returns to be amended. We prepare amendments and process fixes so the same findings do not recur.
How we work
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01
Set the scope
Tax types and years under review are agreed based on the risk profile.
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02
Test compliance
Returns, withholding slips, invoices, and books are matched, including equalisation across tax types.
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03
Risk report
Findings, their legal basis, and estimated exposure are ranked by risk.
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04
Remediation
Return amendments and internal tax procedure fixes are supported through to completion.
Documents we need from you
- Annual and monthly tax returns for the years reviewed.
- General ledger, financial statements, and bank statements.
- Tax invoices, withholding slips, and key transaction contracts.
What you receive
- Tax compliance risk report with estimated exposure.
- Recommendations for return amendments and procedure fixes.
- Income tax and VAT equalisation working papers.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
How does it differ from a tax office audit?
A tax audit is performed by the tax office and can result in an assessment. A compliance review is done at your request to find and fix issues first.
When should it be done?
Before filing the annual return, on receiving an SP2DK letter, before a refund claim, or before a transaction such as an acquisition.
Are the results reported to the tax office?
No. The report is for management. Corrections that need to reach the tax office are made by amending the returns.
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Want to talk about Tax Compliance Review?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur