M Putrawal Utama

Putrawal is a Manager at DDTC, boasting over a decade of professional experience. He possesses considerable expertise in transfer pricing compliance, litigation, and advisory. Additionally, he has managed several valuation projects and provided corporate finance advisory.

Putrawal actively contributes as a speaker at various events organized by DDTC, private institutions, and educational establishments. He is also engaged as a writer for numerous publications within the transfer pricing domain.

He holds an Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation (CIOT) in the United Kingdom and is a licensed tax attorney in Indonesia. Furthermore, he has been nominated as a 2025 Transfer Pricing Advisory Rising Star for the Asia-Pacific region by the International Tax Review (ITR).

• Structured a profit-sharing model for an innovative digital services of a leading telecom group. Combined two TP methods at once to ensure compliance and scalability in the digital economy landscape.
• Structured a royalty framework for the Indonesian affiliate of a Korean logistics and IT group. Validated IP ownership and applied ex-ante TP principles to ensure compliance and defendability.
• Designing a robust and defensible intra-group loan arrangement involving 64 entities for major real estate business group in Indonesia. Develop a structured and commercially viable intra-group loan arrangement that legally sound, economically justified, and tax-compliant intra-group loan model.

Transfer pricing

• Business model optimisation
• Business restructuring
• Compliance
• Litigation
• Specific issues in financial and intangible transactions
• TP policy design
• TP risk management

Sector expertise

• Automotive
• Financial services
• Food and beverage
• Insurance
• Media
• Oil and gas
• Pharmaceutical 
• Real estate
• Technology and telecommunications

• Bachelor's degree in Financial Management, Universitas Padjajaran    
• Advance Diploma in International Taxation, the Chartered Institute of Taxation - UK

• Licensed Tax Consultant
• Member of Indonesian Tax Consultant Association

• Licensed Tax Attorney of Indonesian Tax Court