Indonesia

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav 28-30 Jakarta Pusat, 10350

Indonesia

Tel: +62 21 2992 3100 (ext: 33869)

Fax: +62 21 2992 8303

Email: yhardyana@deloitte.com

Website: www.deloitte.com/id

Yan Hardyana, Deloitte Indonesia, is a partner with more than 12 years of experience in taxation with Deloitte and other Big 4 firms. Yan has extensive experience serving a broad range of multinational enterprises, private equity firms and state-owned enterprises from various industries including telecommunication, advertising, manufacturing, and construction.

Yan is extensively experienced in tax consulting, and M&A projects, which include projects that comprise the taxation merit for inbound and outbound investments.

Yan holds both the tax consultant and tax court practice licenses, which enable him to assist clients in dealing with the Indonesian tax authorities and Tax Court. As part of Deloitte Indonesia's tax disputes team, Yan has achieved a number of successes in assisting with tax dispute processes, tax refund processes, tax private ruling applications, tax facilities applications, and many other assignments.

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl.M.H Thamrin Kav 28 – 30

Jakarta 10350

Indonesia

Tel: +62 21 29923100 ext. 33620

Fax: +62 21 29928303

Email: canavarro@deloitte.com

Website: www.deloitte.com/id

Carlo L Navarro, Deloitte Indonesia, leads the transfer pricing practice and specialises in transfer pricing, international corporate restructuring and planning, cross-border taxation, and tax effective supply chain transformations. Before Deloitte, Carlo led the transfer pricing and international tax practices of a Big 4 firm. He has more than 19 years of experience working in various jurisdictions in Southeast Asia as an international tax and transfer pricing practitioner.

Carlo has assisted clients in various phases of transfer pricing engagements, from planning, documentation and audit defence to negotiating APAs and MAPs. He has an excellent reputation in handling transfer pricing audits and bilateral negotiations.

He has published various articles in international tax journals, covering issues on permanent establishments, taxation and transfer pricing aspects of business restructuring, and the latest developments in the area of transfer pricing in Southeast Asia.

Carlo completed his postgraduate studies at Harvard Law School, Harvard University, Cambridge, Massachusetts, US and his law and political science degrees with honours from the University of the Philippines.

In 2011, 2013 and 2015, he was listed as a leading Indonesian transfer pricing adviser in Euromoney's Transfer Pricing Expert Guide. He was recognised by World Tax (2013) for his market leading transfer pricing abilities. Under his leadership, Deloitte Indonesia was cited as a leading transfer pricing firm in Indonesia by World Transfer Pricing in 2013, 2014 and 2015. In 2014 and 2015, he was also recognised as one of the tax controversy leaders in Indonesia by International Tax Review.

Under his leadership, Deloitte Indonesia was awarded as the 'National Transfer Pricing Firm of the Year' in 2016 in recognition of its pioneering contributions to the transfer pricing landscape in Indonesia.

He leads a strong transfer pricing practice at Deloitte, consisting of foreign and local specialists that combine international and local experience. His team has an impeccable reputation for technical knowledge and precision, responsiveness and negotiation skills.

Deloitte Indonesia

The Plaza Office Tower 33rd Floor

Jl MH Thamrin Kav 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2992 3100

Fax: +62 21 2992 8303

Email: csukiman@deloitte.com

Website: www.deloitte.com/id

Cindy Sukiman, Deloitte Indonesia, is a partner with more than 15 years of experience in taxation.

Cindy has extensive experience serving a broad range of multinational and large national clients, energy and resources companies, manufacturing companies, consumer business companies and services companies. He has been substantially involved in various restructuring and tax planning projects in Indonesia. His tax advisory roles have covered a broad range of tax services including tax dispute/tax audit resolutions for various industries and acted as a legal proxy for appeals before the Tax Court. In particular, Cindy has been regularly involved in undertaking various tax reviews and due diligence projects.

Cindy is a licensed tax adviser and licensed proxy for the Tax Court. He has completed the Indonesian tax consulting exam, certificate C level. He is also a frequent speaker at conferences nationally and abroad focusing on mergers and acquisitions (M&A) and energy and resources (E&R). Cindy is Deloitte Indonesia's M&A tax specialist, and E&R tax leader.

Cindy holds a Master of Business Administration in Finance qualification from Michigan State University, US and a bachelor of science degree in agricultural engineering from Bogor Agricultural University (IPB).

PwC Indonesia

Plaza 89

Jl. HR Rasuna Said Kav. X-7/6

Jakarta 12940

Indonesia

Tel: + 62.21.52890328

Fax: +62.21.5213946

Email: otto.sumaryoto@id.pwc.com

Website: www.pwc.com/taxcontroversy

Otto Sumaryoto is a director at PwC Indonesia and has been a tax consultant since 2011, providing tax advice to a variety of multinational and domestic enterprises.

In 1994, Otto started working as a tax officer under the Directorate General of Taxation for about 17 years. During the course of his career, he has gained comprehensive experience and technical knowledge relating to tax audits, tax objections and tax litigation, as well as drafting proposed tax legislation.

With respect to the tax court proceedings, Otto is well established in handling tax controversy and dispute resolution. Otto is a licensed proxy of the Indonesian Tax Court.

Otto specialises in the taxation of mining companies. He has extensive experience in a wide range of tax matters relating to their business operations and has in-depth knowledge of contracts of work. He provides on-going advice to several leading mining companies operating in Indonesia, including the largest private mining company and the largest coal mine in Indonesia, and also other companies or permanent establishments in various industries.

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav 28 – 30

Jakarta 10350

Indonesia

Tel: +62 21 29923100 ext. 33886

Fax: +62 21 29928303

Email: hsupriyanto@deloitte.com

Website: www.deloitte.com/id

Heru Supriyanto, Deloitte Indonesia, is a partner in the tax solutions department with more than 25 years of experience in tax, which includes five years as a government tax auditor and 20 years as a tax consultant with a Big 4 firm.

Heru has extensive experience serving a broad range of multinational and large national clients in different industries including manufacturing and consumer goods, media/entertainment, and telecommunication.

Heru's tax advisory roles cover a broad range of tax services including restructuring, mergers and acquisitions, tax consulting projects, tax compliance and tax dispute resolutions (i.e. tax audits, objections and appeals). In particular, he has been regularly involved in undertaking various tax reviews and due diligence projects. Heru's experience also includes assisting clients with discussions with local tax and land/building tax authorities.

Heru holds a post-graduate degree in tax administration, bachelors degree in economics (accounting) and a bachelors degree in law. He is a certified Indonesian tax consultant and is a member of the Indonesian Tax Consultant Association. In addition, Heru is a registered Tax Court attorney.

PwC Indonesia

Plaza 89,

Jl. HR Rasuna Said Kav. X-7 No. 6

Jakarta 12940

Indonesia

Tel: +62 21 52890375

Fax: +62 21 5213946

Email: turino.suyatman@id.pwc.com

Website: www.pwc.com/taxcontroversy

Turino Suyatman is a partner at PwC Indonesia with experience as a tax consultant since 1993, providing tax advice to a variety of multinational and domestic enterprises. He has in-depth knowledge of the full range of Indonesian tax issues including corporate income tax, VAT, withholding taxes, taxation of employees and special tax regimes. He also has experience with corporate tax restructuring, tax planning with respect to loans and bond issuances, and the full process of tax controversy.

Turino has extensive litigation experience in litigating tax disputes at the Tax Court. He represents several leading mining companies operating in Indonesia, including the two largest private mining companies, and other companies or permanent establishments in various industries.

Deloitte Indonesia

The Plaza Office Tower 32nd Floor

Jl. M.H. Thamrin Kav. 28-30

Jakarta 10350

Indonesia

Tel: +62 21 2312381 ext. 33891

Fax: +62 21 3852776

Email: tturmanto@deloitte.com

Website: www.deloitte.com/id

Turmanto, Deloitte Indonesia, is a partner who has extensive experience in serving a broad range of multinational clients in various industries including energy companies, pharmaceuticals, manufacturing and services companies. He has worked for more than 24 years in the taxation and customs consulting world with several other Big 4 firms.

Turmanto is the national VAT and customs services leader of Deloitte Indonesia. Aside from leading these tax services, Turmanto has performed substantial work on tax and customs advisory, corporate tax compliance, tax due diligence reviews, tax diagnostic reviews, and various other tax and customs review to identify tax and customs exposures. Turmanto provides clients with optimum solutions and alternatives as part of the review of clients' potential tax and customs exposure.

Turmanto has extensive experience in mergers and acquisitions projects in Indonesia, representing clients in various corporate income tax, VAT and customs dispute resolution cases before the Indonesian Tax Court.

Turmanto is a graduate in fiscal administration from the University of Indonesia. His professional affiliations include the Indonesian Tax Court–licensed proxy, completed tax consulting exam–brevet C level, Deloitte international corporate tax school and workshop, and he is also a certified customs expert.