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About

BAT Consultant is a registered consulting firm founded by experienced partners with backgrounds in private companies, banking, financial institutions, and the Directorate General of Taxes. We have a proven track record in handling service, trading, and industrial companies, particularly in the fields of accounting and taxation.

We serve clients in fulfilling tax obligations for both domestic and cross-border transactions. With a team of international graduates, we communicate effectively in both Indonesian and English. Beyond tax and accounting compliance, we also provide planning services, problem-solving, tax & accounting consultation, and other financial solutions.

With a combination of practical experience and technical expertise, BAT Consultant serves as a strategic partner — helping companies meet their obligations, improve efficiency, and achieve their business goals sustainably.

Tax Consultant License
No. KEP-589/P.B/PJ/2015
Adi Dariswan

Accounting Service License
361/KM.1/PPPK/2023
Adiarsyah

In the implementation of information technology, we are fully supported by our partner:

PT.Strategi Satu Media Teknologi

Focusing on Information Technology and Software Development

Services


Taxation

Assist you to fulfill tax obligations according to applicable tax laws.

Financial Accounting

Assist you prepare financial statements, conduct reviews, and perform financial statement analysis.

Information Systems

Assist you in designing financial and accounting information systems.

General Administration

Assist you with company legality, bank credit applications, and outsourced accounting staff.

General Audit of Financial Statements

In collaboration with our Associate Public Accountant Firm.

Taxation

Taxation

Tax Administration

We provide comprehensive tax administration services to ensure all processes run accurately, efficiently, and in accordance with applicable regulations. Scope of services:

  • Registration for Taxpayer Identification Number (NPWP)
  • Registration for VAT number (PKP)
  • Application for tax payment correction (PBK)
  • Bookkeeping in foreign languages and currencies
  • Application for VAT centralization
  • Application for tax exemption certificate (SKB)
  • Other tax administration services

Tax Refund

We assist with the structured recovery of tax overpayments in accordance with applicable regulations, ensuring our clients can obtain their entitlements optimally.

  • Consultation and preparation of required documents
  • Application for tax refund
  • Assistance during tax audit for refund purposes

Tax Compliance

Late or negligent filing of monthly and annual tax returns can result in administrative penalties and even criminal risk. We assist clients in ensuring all tax obligations are prepared and reported accurately, on time, and in compliance with regulations.

We also assist clients in responding to clarification requests from tax authorities, and facilitate effective communication between businesses and tax officers.

Tax Review

We provide tax review services to comprehensively evaluate clients' tax policies and strategies, offering an objective second opinion grounded in current regulations. We also identify potential risks and areas that may give rise to tax findings in the future, to support better decision-making.

Tax Planning

We assist clients in designing efficient and effective tax strategies to optimise their tax burden and manage tax risk on an ongoing basis.

  • Tax transaction analysis
  • Identification of tax efficiency opportunities
  • Recommendation of alternative transaction schemes
  • Strategies based on tax regulations and accounting standards

Assistance in Tax Examination & Tax Disputes

A tax audit is a process to assess a taxpayer's level of compliance with applicable tax regulations. It is generally conducted in the context of a refund application or based on the internal policy of the Directorate General of Taxes.

  • Briefing and document preparation prior to tax audit
  • Assistance during the on-site audit process
  • Follow-up on tax audit results

Transfer Pricing Documentation (TP.DOC)

Non-compliance with transfer pricing documentation requirements may lead to tax disputes in the future. If documents are not submitted, tax authorities are entitled to determine the arm's length price unilaterally.

We assist in preparing the following documentation:

  • Local file
  • Master file
  • Country by Country Report (CbCR)

All documentation is prepared in accordance with the OECD Guidelines and the Minister of Finance Regulation No. 213/PMK/2016.

Tax Consultation

Ongoing consultation or consultation on specific tax issues currently faced by your business. Consultations can be conducted via email, fax, phone, teleconference, or in person with our consultation team.

Financial Accounting

Financial Accounting

Preparation of Financial Statements

Preparation of periodic financial statements in line with the latest applicable accounting standards.

  • Compilation of monthly/annual comprehensive financial statements
  • Compilation of monthly/annual consolidated financial statements

Review of Financial Statements

Review of in-house financial statements for accuracy, compliance, and accountability of presentation.

  • Review and analysis of accounting standards (PSAK) application
  • Review of accounting transaction journals
  • Preparation of review reports
  • Presentation of financial statements post-review

Analysis of Financial Statements

Analysis of financial statement elements as a basis for decision-making.

  • Financial Ratio Analysis
  • Horizontal Analysis (comparative)
  • Vertical Analysis (percentage)
  • Analysis Report
Information Systems

Information Systems

Design and development of information systems for accounting, financial, and related business needs.

  • Planning and compiling a Chart of Accounts (COA)
  • Compilation of Finance Standard Operating Procedures (FSOP)
  • Planning and development of accounting software
  • Planning and implementation of Desktop, Web, and Mobile-based accounting and financial information technology
General Administration

General Administration

Assistance & Preparation for Bank Credit Applications

With over 20 years of experience in banking institutions, our team can help you by providing advice, arranging, preparing, and assisting throughout the bank credit application process.

  • Review of Financial Data and Documents
  • Business Projection & Risk Analysis
  • Consultation & Assistance

Company Legal Documents

  • Handling company legality such as: Deed, Online Single Submission (OSS), SBU, SIUJK, ISO, and others.
  • BPJS Health & Employment: membership registration, employee data updates.

Outsourced Accounting Staff

Providing accounting staff employed full-time at the client's office, not intended as permanent employees of the company.

Audit of Financial Statements

General Audit of Financial Statements

For audit engagements, we work in partnership with our registered Associate Public Accountant Firm (KAP).

Professional
Expertise

  • Adi Dariswan, S.E., Ak., BKP
  • Adiarsyah, S.E., Ak., CA
  • Dedi Rusydi, S.E., Ak.
  • Leonardo Zulkarnain, M.Ak, MBA, CMA, BKP
  • Putri Sri Indrahayati, S.E., Ak.
  • Oktavia Chairul, S.E., Ak.
  • Donny Emilson, S.E., Ak.
  • Cepi Kusnandar, S.E.
  • S Setiko, S.E.
  • Andiko Wijaya, S.E.
  • Consultant Team

Taxation & Accounting in Legal Aspects

Any failure, negligence, or manipulation in the administrative bureaucracy system, whether intentional or not, will eventually lead to legal consequences in the future. The impact is not only limited to fines or sanctions, but can also disrupt the stability and performance of management—both current and new—especially in situations of merger or acquisition.

Often, problems do not arise suddenly. They grow from poorly organized systems, from processes that seem "just fine" but actually hide unmeasured risks. The real value lies in recognizing these risks early, measuring them accurately, and anticipating them before they become a real burden.

Building a Foundation, Not Inheriting Problems….

In the business world, every administrative step, no matter how small, always leaves a trace. The problem is, today's messy traces often turn into legal burdens in the future. Whether due to unintentional negligence or an untidy system, the impact is real: damaging management performance and draining company resources.

Imagine a company that has just merged or been acquired. Without thorough due diligence, the new management may not only receive assets, but also a "time bomb" in the form of undetected sanctions.

What should we all be aware of?

  1. Financial Statements that "Tell the Wrong Story"

    When accounting processes are not carried out properly and proportionally, financial statements no longer reflect the true condition of the company. This can have serious consequences—legally, in business, and for reputation. In short, management can make wrong decisions based on incorrect data. This also undermines the trust of investors, banks, and business partners because transparency is questioned. From a regulatory perspective, such practices may violate laws such as the Company Law and Capital Market Law, which can result in administrative sanctions, fines, or even criminal charges. In addition, tax risks increase because inaccurate reports can be seen as attempts at tax avoidance or evasion. During audits, this can result in negative opinions or even disclaimers, further damaging the company's image. Ultimately, the company's performance appears artificial and, if left unchecked, can lead to a serious crisis or bankruptcy, along with reputational damage that is difficult to repair.

  2. Small Gaps in Tax Administration

    Tax withholding, remittance, and reporting are often considered mere technicalities. However, if not carried out seriously in accordance with applicable laws, administrative fines are waiting at the end of the road. This is a waste that we should be able to prevent from the start.

One thing to remember: Legal problems do not disappear just because a company ceases operations or changes hands. The potential for sanctions will continue to exist until they are fully resolved.

Don't Let Administrative Negligence Become a Legacy Burden for Your Company

Small mistakes in today's bureaucracy are legal risks in the future. For companies that have just undergone a merger or acquisition, "administrative neatness" is the foundation. Without it, new management will only inherit problems, not achievements.

At BAT Consultant, we try to help you see the big picture now. With a careful perspective, we assess risks and provide solutions that make sense both legally and economically. We believe that preventing leaks early is far more valuable than fixing damage later.

Warm Regards from BAT Consultant,

Adi Dariswan SE,Ak,BKP
Partner

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