Practice Areas

At Leks&Co, our tax practice is built to help clients navigate the intricacies of Indonesian tax law with precision, foresight, and commercial awareness. We provide strategic and comprehensive legal services across a wide range of tax matters, supporting both domestic and international clients in structuring their business transactions efficiently while ensuring full compliance with prevailing tax regulations.

Our services encompass tax advisory tailored to the specific commercial and operational context of each client. We assist in developing optimal tax structures for corporate transactions, mergers and acquisitions, financing, and cross-border arrangements. Our advice is grounded in a detailed understanding of applicable tax legislation, supported by experience in advising clients across various industries including real estate, construction, manufacturing, retail, and digital services.

Beyond planning and structuring, we actively represent clients in contentious tax matters. Our team regularly handles tax dispute resolution processes, including filing objections with the Tax Office, pursuing appeals before the Tax Court, and representing clients in judicial review proceedings at the Supreme Court. We approach each case with careful legal analysis, strategic advocacy, and a clear focus on achieving fair and favorable outcomes for our clients.

We also advise on transfer pricing compliance, a growing area of regulatory focus in Indonesia. Our services include drafting and reviewing transfer pricing documentation, advising on arm’s length pricing, and assisting in risk mitigation strategies. This is particularly important for clients engaged in intra-group transactions and international operations.

In addition, we provide legal opinions and policy guidance related to tax implications of regulatory developments. Our recent publications reflect our ongoing engagement with legal reform and current tax trends, such as: 

• Executive Summary of Minister of Finance Regulation No. 66 of 2023, analyzing changes affecting tax administration and compliance.
• Tax Application of Electronic System Trade Transaction, which explores the evolving tax treatment of digital platforms and e-commerce.
• Changes on Provisions of Income Tax for Sales of Very Luxurious Goods and Sales Tax on Luxury Goods in Residence Sector, offering insights on tax implications in high-value property transactions.

By combining legal expertise with a commercial mindset, Leks&Co delivers practical, solution-driven tax advisory services. Whether addressing tax planning, regulatory obligations, or litigation, we are committed to supporting our clients in achieving tax efficiency while upholding transparency and legal integrity in every transaction.