Tax Risk Analysis

Corporate Tax Risk & SP2DK Trigger Analysis

Detects compliance red flags, non-deductible expense risks, transfer pricing triggers under PMK 172/2023, and DJP audit indicators.

Primary Tax Risk Indicators & SP2DK Triggers

1. DJP Equalisation Discrepancies:
   • Mismatch between Turnover reported on Corporate Income Tax Return (SPT Tahunan PPh Badan) and PPN Tax Invoices reported on e-Faktur (SPT Masa PPN).
   • Discrepancy between salary expense on Income Statement and total gross wage base reported on monthly PPh 21 returns.
2. Transfer Pricing & Affiliate Transactions (PMK 172/2023):
   • Transactions with related parties (hubungan istimewa) exceeding statutory thresholds requiring Transfer Pricing Documentation (TP Doc / Master File & Local File).
   • Royalty, management fee, or intercompany loan interest paid to offshore affiliates without Arm's Length Principle (PKPM) justification.
3. Unusual Financial Ratios:
   • Gross profit margin significantly lower than regional industry benchmarks.
   • Operating at a continuous fiscal loss for > 3 consecutive years while expanding operational capacity.

Mitigation Framework

• Pre-audit document checklist (TP Doc, Bukti Potong, Equalisation Statement).
• Risk Scoring: Categorizes compliance risk into LOW, MEDIUM, or HIGH (SP2DK Risk).