Preparation of Master File
The global blueprint for your group. We draft a high-level Master File that describes your global business model, intangibles, and financing in a way that aligns with Indonesian disclosure standards.
- Group-Wide View: Comprehensive global organizational structure.
- Intangible Focus: Documentation of global IP and DEMPE functions.
- MoF Compliant: Formatted specifically to meet Indonesian PMK-172 rules.
About
The Master File (Dokumen Induk) provides the “context” for your local operations. It details the group’s global supply chain, profit drivers, and financial arrangements. We ensure this document is consistent with the files submitted by your HQ in other jurisdictions while satisfying local Indonesian language and content mandates.
Why Choose Our Master File Preparation?
Inconsistencies between the Master File and Local File are the #1 trigger for audits. We perform a “Consistency Check” to ensure that the global story told at the HQ level matches the local economic reality in Indonesia.
Benefits of Our Service
Consistency: Eliminates contradictions between global and local reporting.
Technical Depth: Expert descriptions of group-wide financing and IP ownership.
Compliance: Meets the “ready by year-end” requirement for Indonesian tax filing.
FAQ for Master File
Does the Master File need to be in Indonesian?
Can we use the HQ’s English Master File?
How often is it updated?
Is a "Consolidated Financial Statement" required?
Does it include individual salary info?
What is the penalty for not having one?
Do we submit it to the tax office?
Who signs the Master File?
Does it cover intercompany loans?
Is it the same as a CbCR?
Country Lead / M&A Indonesia Operation
Other Services
Legal precision in two languages. We provide certified, technically accurate translations of your global Master Files and Local Files into Bahasa Indonesia, as required by the Ministry of Finance.
- Technical Accuracy: Translating "TP Jargon" correctly for Indonesian law.
- Certified Quality: Sworn translation services where required.
- Regulatory Compliance: Meeting the strict Bahasa Indonesia requirement of PMK-172.
Rapid, data-driven profit testing. We perform targeted benchmarking searches to find “market price” ranges for companies that don’t need full TP Docs but still need to prove their pricing is fair.
- Database Precision: Access to Orbis, Bloomberg, and local databases.
- Fast Turnaround: Quick range calculations for price-setting.
- Cost-Effective: Professional testing without the full three-tier report cost.
Your primary line of defense. We create a detailed, transaction-level Local File that justifies your Indonesian entity’s profitability through functional, risk, and economic analysis.
- Transaction-Level Detail: Deep dive into specific intercompany deals.
- FAR Analysis: Detailed breakdown of Functions, Assets, and Risks.
- Local Benchmarking: Indonesian-centric data for maximum credibility.
WTC 5, 12th floor. Jl. Jenderal Sudirman No.Kav. 29-31, RT.8/RW.3, Kuningan, Karet, Kecamatan Setiabudi,
Kota Jakarta Selatan, Daerah Khusus Ibukota
Jakarta 12920
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