Aditya Wicaksono

Aditya is a tax and customs Partner with more than 17 years of experience in tax, customs and business consulting. He is a licensed tax court attorney, a licensed customs court attorney and holds Indonesian Customs Expert Certification and Indonesian Tax Brevet Certification (Level C- the highest level).

In particular, he has in-depth knowledge of corporate tax, withholding tax, indirect tax, national and cross-border issues, and various customs and excise issues including dispute settlements and audits.

Throughout his professional years, Aditya has been closely engaged in various industries such as oil and gas, minings, plantations including palm oil industry and its derivatives, foods & beverages, chemical manufacturing, general manufacturing, automotive assembling, multilevel marketing, hotels, and tradings including FMCGs. His education backgrounds combination is proven to be his strong point and very versatile in understanding many industries and their production and business process in a much easier way especially when it comes to conveniently presenting and explaining to the tax and customs authorities and the Tax Court Judges.

He also has extensive and in depth knowledge and experiences in Indonesian customs and VAT. He has engaged in several tax and customs projects such as performing VAT and customs review, due diligence, obtaining tax and customs facilities such as Tax Holiday, Tax Allowance, VAT and customs refund, and Bonded Zone (BZ) and Special Economic Zone (SEZ) facility audits. Aditya also possesses many success stories in representing clients at the Tax Court for both customs and taxes dispute settlements.

• Representing the Client, a member of Japanese multinational company, in VAT case of Bonded Zone at the Tax Court as the Tax Attorney. The case is setting an important value due to the Tax Court verdict provides a reference or jurisprudence that VAT paid on the goods even though on which the Bonded Zone facility of VAT not levied is claimable so that we won the case. Considering such transaction is vastly happened in Indonesian Bonded Zone, the verdict sets a standard for claiming VAT input in Bonded Zone.
• Representing the Client, a member of USA multinational snack company, in VAT case at the Tax Court as Tax Attorney. We won the case and setting up a standard that the Tax Office should follow the principle of actori incumbit probatio, actori onus probandi (one who makes the claim should proof the claim or burden of proof) in deeming an income to a taxpayer. This is important as reference that the Tax Office cannot make a claim merely based on assumption, analysis, or approach without having supporting documents or proof.
• Representing the Client, a member of Indian multinational company, as a special proxy in obtaining the Special Economic Zone (SEZ) Tax Holiday facility. The Government recently intensifies the dormant SEZ facility by establishing numerous SEZ across Indonesia. Among the facilities in SEZ is the Tax Holiday up to 20 years to aggressively attracts investment. Considering the SEZ Tax Holiday is a quite new facility, there are very few guidelines in actual or practical application of this facility and even the Tax Officer often does not have a sufficient knowledge on the SEZ Tax Holiday. By carefully analizing and interpreting the regulations, we manage to guide the Client and convince the Tax Office to obtain the Tax Holiday. This is highly important considering the Client is among the first to obtain the Tax Holiday implementation in that SEZ location and setting up a standard for Tax Holiday application audit.     

• Corporate tax matters: Corporate taxes, M&A, Restructuring, Transactions
• Dispute resolution: Controversy management, Dispute resolution, Litigation, Pre-litigation
• Indirect tax: Customs, GST, VAT
• Tax advisory: International tax advisory, Tax consulting
• Transfer pricing: Audit support, Controversy management, Dispute resolution, Litigation

• Agriculture
• Automotive
• Construction and materials
• Consumer goods and services
• Food and beverage
• Industrials
• Natural resources
• Oil and gas
• Shipping
• Technology and telecommunications
• Transport
• Utilities

• Bachelor of Chemical Engineering, Gadjah Mada University, Indonesia, 2006
• Master of Business Administration, Gadjah Mada University, Indonesia, 2008

• Ikatan Konsultan Pajak Indonesia/IKPI (Indonesian Tax Consultants Association), 2014
• Perkumpulan Ahli Kepabeanan Indonesia/Peraki (Indonesian Customs Expert Association), 2024

• Level C Tax Consultant State Certificate (highest tax consultant certificate), 2013
• Customs Expert State Certificate, 2010