# Tax Risk Analysis

> Analyze Indonesian corporate tax compliance risks, transfer pricing / affiliate transaction indicators (PMK 172/2023), and SP2DK audit triggers.

- Skill: `adamriofc/tax-risk-analysis` (Agent Skill)
- Install (CLI): `npx skillmds@latest add adamriofc/tax-risk-analysis`
- Raw SKILL.md: https://api.skillmd.com/api/skills/adamriofc/tax-risk-analysis/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: adamriofc (https://skillmd.com/u/adamriofc)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/adamriofc/tax-risk-analysis

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# 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)`.