Executive Briefing · Tax Governance
Tax Governance for Large Companies: Making Tax Risk Visible to the Board
A tax governance framework clarifies who identifies tax risk, who decides, and how decisions are documented.
PrimeTax Editorial Team
Large Taxpayer Advisory
Tax Advisory for Large Taxpayers and Corporate Groups
Executive-level tax advisory for large companies and multi-entity groups — focused on governance, risk visibility, and well-documented positions on material matters.
Who this is for
Typical Clients
CFOs and Finance Directors
Leaders who need tax risk presented clearly for board-level decisions.
Tax Directors and tax managers
Teams seeking a second opinion or additional capacity on complex matters.
Corporate groups
Groups with several Indonesian entities and inconsistent processes between them.
Common issues
What Typically Needs Attention
- Visibility of tax risk
- Management needs a consolidated view of exposure across entities and tax types.
- Material transactions
- Restructurings, acquisitions, and new business lines need tax analysis before execution.
- Audit intensity
- Larger companies are subject to closer supervision and more frequent enquiries.
- Interpretive positions
- Positions that rely on interpretation need documentation that can be relied on later.
Self-assessment
Questions for Your Finance Team
If any answer is uncertain, it may be worth a focused review.
- 01
Does management receive a regular, consolidated view of tax risk?
- 02
Are escalation thresholds for tax matters defined?
- 03
Are significant tax positions documented with their basis and assumptions?
- 04
Are processes consistent across group entities?
- 05
Is the group ready for an audit of its most significant positions?
Engagement process
How We Work
- 01
Understand
Clarify the business question, the decision timeline, and the agreed scope of review.
- 02
Assess
Review facts, contracts, filings, and records against applicable regulations.
- 03
Advise
Present findings, options, and risks in writing, with a clear recommendation where appropriate.
- 04
Support
Assist with agreed implementation steps or follow-up questions from management and auditors.
FAQ
Frequently Asked Questions
Is this service only for companies registered at a Large Taxpayer Office?
No. 'Large taxpayers' here describes companies of significant size and complexity. Formal registration at a Large Taxpayer Office (KPP Wajib Pajak Besar) is an administrative classification by the Directorate General of Taxes and is not a requirement for this service.
Can you work alongside our in-house tax team?
Yes. Engagements are typically scoped to complement the in-house team — for example, second opinions, specific reviews, or additional capacity during audits.
Related
Related Services and Insights
01
Tax Advisory
Structured review, planning, and written opinions that help management understand tax positions before material decisions are made.
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PrimeTax Editorial Team
Request a Tax Risk Diagnostic.
Share the context of your matter. We will propose a scope and approach for an initial discussion.