Tax Disputes & Litigation
In the intricate world of corporate taxation, disputes can arise unexpectedly. When they do, our certified Tax Court attorneys deliver decisive, strategic advocacy—from initial audit defense to Supreme Court judicial review—protecting your enterprise assets and commercial reputation.
Tax Court & Regional Office Advocacy
Jakarta Selatan • Surabaya • Medan
Complete Scope of Dispute & Litigation Representation
From the initial tax auditor notification letter (SP2) to Supreme Court final appeals, our licensed litigators provide full-spectrum advocacy across all judicial and administrative forums.
Tax Audit Defense
Pendampingan Pemeriksaan Pajak. Strategic analysis of Surat Perintah Pemeriksaan (SP2), data reconciliation, rigorous defense at SPHP (Surat Pemberitahuan Hasil Pemeriksaan), and closing conference negotiations.
- SP2 Data Room Preparation
- Quality Assurance (QA) Hearing
Preliminary Investigation
Pemeriksaan Bukti Permulaan (Bukper). Specialized defense when tax authorities allege criminal tax indications under Article 8(3) UU KUP. Early mediation, documentation defense, and mitigation of potential escalation.
- Bukper Summons Support
- Article 8(3) Voluntary Settlement
Tax Investigation Defense
Penyidikan Tindak Pidana Perpajakan. Authoritative advocacy during full criminal tax inquiries by DJP civil service investigators (PPNS). Protection of taxpayer rights, legal counsel, and invocation of Article 44B settlement remedies.
- PPNS Interrogation Accompaniment
- Article 44B UU KUP Resolution
Tax Objection Filing
Pengajuan Surat Keberatan Pajak. Formal objection to assessments (SKPKB, SKPLB, SKPN) submitted directly to the Regional Tax Office (Kanwil DJP). Rigorous legal and accounting argumentation countering erroneous audit determinations.
- Objection Brief Drafting
- SPUH & Kanwil Oral Hearing Defense
Tax Court Appeal
Banding ke Pengadilan Pajak Republik Indonesia. Complete legal representation by Certified Tax Court Attorneys. Preparation of Surat Banding, Surat Bantahan, evidential submissions, and oral cross-examination of tax authority witnesses.
- Full Attorney-at-Law Court Mandate
- Counter-Rebuttal (Bantahan) Filing
Tax Lawsuit (Gugatan)
Gugatan Pajak against wrongful administrative acts, disputed collection notices (Surat Paksa, Sita, Lelang, Pemblokiran Rekening), or decisions outside objection jurisdiction under UU No. 14/2002.
- Asset Seizure & Freeze Halts
- Administrative Malpractice Defense
Judicial Review (PK)
Peninjauan Kembali ke Mahkamah Agung Republik Indonesia. Exceptional judicial review against unfavorable Tax Court verdicts based on Novum (newly discovered evidence) or evident judge judicial error (kekhilafan hakim).
- Novum Discovery & Sworn Authentication
- Memori Peninjauan Kembali Drafting
Counter Memo of PK
Kontra Memori Peninjauan Kembali. Defending favorable Tax Court rulings when the Director General of Taxes appeals to the Supreme Court. Establishing irreproachable legal validity to uphold taxpayer victories.
- 30-Day Strict Counter Submission
- Preservation of Court Verdict
5-Stage Procedural Defense Roadmap
Tax controversies follow rigid statutory deadlines under Indonesian law. Here is how EMB & Partners structures tactical defense at every procedural milestone.
Notice & Audit Review
Upon receipt of SP2, we establish a secure data room, audit accounting ledgers, conduct preliminary tax risk analysis, and establish protocol for all auditor communications.
SPHP & Closing Defense
Review of preliminary tax findings (SPHP), submitting formal written rebuttal within 7 business days, followed by vigorous representation at the Closing Conference and Quality Assurance panel.
Administrative Objection
Drafting and lodging the formal objection petition to the Regional DJP Office (Kanwil) within 3 months of SKP issuance. Attending oral clarification sessions and defending positions before the review committee.
Tax Court Trial
Filing formal lawsuit or appeal petition to the Tax Court (Pengadilan Pajak) within 3 months of the objection decision. Full trial advocacy with sworn expert witnesses and comprehensive rebuttal briefs (Surat Bantahan).
Supreme Court PK
Peninjauan Kembali (Judicial Review) at Mahkamah Agung RI. Preparation of Memori PK or Kontra Memori PK against adverse rulings or tax office challenges to secure final, binding (inkracht) closure.
Other Tax and Accountancy Services .
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Tax Compliance
Staying compliant in today's ever-changing tax landscape is crucial but challenging. At EMB & Partners, we simplify the complexities of tax compliance, ensuring your business meets all regulatory requirements with precision and ease. Trust us to keep you on track, so you can focus on what matters most—growing your business.
Tax Advisory
Informed decisions start with insightful advice. At EMB & Partners, our tax advisory services go beyond numbers, offering strategic guidance that aligns with your business goals. We help you navigate the complexities of taxation, optimizing your tax position and unlocking opportunities for growth.
Transfer Pricing
Navigating transfer pricing regulations can be complex, but it's essential for global business success. At EMB & Partners, we provide expert guidance on transfer pricing strategies to ensure compliance and optimize intercompany transactions. Let us help you manage risks and enhance value with precision and clarity.