Welcome to KAN & MOFARS
Taxation Services and Accounting
KAN & MOFARS is a firm that provides Administrative, Accounting, Business, Finance and Taxation services that supports an enterprise or company can carry out the planning, management and business development more effectively and efficiently, so that it can grow rapidly and optimally.
The business entity or company we serve include all forms of companies ranging from small businesses, micro and medium enterprises (SMEs) to medium to large in national and/or multinational scale (company, parent company, group of companies) both within an individual or private company as well as public companies that run a variety of business activities and trade industry, services, mining and international trade.
Being a professional partner in tax and accounting to the effective planning, management and development of micro businesses, national and regional.
Supporting the company to grow and develop with the focus in its business activities.
- TAXATION SERVICES
- Tax Service
Assisting clients in implementing tax obligations, covering the process; prepare, calculate, cut / picks, pay and report any kind of tax on a periodic basis. These services can be done inhouse inplant outsorcing service and outsourcing service, covering all types of taxes from the central tax government (Corporate income tax, income tax article 21/29, VAT report, withholding tax articel 21/26, article 22, article 23/26, article 15, article 4/2, article 24, 25/29, article 26, and Stamp duty) and from the regional tax government (PBB, BPHTP, pajak hotel, reklame, pariwisata, hiburan dan restoran) also tax and other retribution, including international tax aspect (tax treaty).
- Tax Review
Assist in searching our clients and evaluate the implementation of the rights and tax obligations that have been undertaken by the company in the period and then adapt them to the statutory provisions applicable tax. The scope of the tax review aims to provide an overview of the potential benefits (tax benefit) and the potential burden of taxation accrued (tax exposure) by a company in a certain period of time and give suggestions, feedback and improvement efforts in the future.
- Tax Management and Planning
Membantu klien dalam memilih dan memilah strategi, merencanakan dan mengendalikan suatu transaksi, kontrak/perjanjian ataupun aksi korporasi yang terkait dengan aspek-aspek perpajakan agar dapat diperoleh penghematan beban pajak (tax burden) yang mungkin timbul dengan memanfaatkan peraturan dan fasilitas perpajakan yang ada, atau dengan memanfaatkan hal-hal yang tidak diatur jelas (loopholes),dalam hukum pajak, atau cara lainnya untuk menghidari timbulnya beban pajak berganda (double taxation), sehingga dapat diperoleh laba dan likuiditas transaksi secara optimal yang pada saat yang sama diperoleh kepastian hukum bahwa apa yang telah/akan dilakukan perusahaan itu tidak bertentangan dengan peraturan perundang-undangan perpajakan.
- Tax Due Diligence
Assist clients in testing and evaluating whether a company that became the object of corporate actions (mergers, consolidations, acquisitions) or the company under certain conditions (in PKPU or in bankruptcy) it has implemented the rights and tax obligations in accordance with the statutory provisions applicable tax. The scope of the tax due diligence aims to provide an overview of the potential benefits (tax benefit) and the potential burden of taxation accrued (tax exposure) by an enterprise as well as to analyze the extent to which the firm's ability to manage and bear the potential benefit / risk of taxation that may arise that, in the present and in the future.
- Tax Restitution;
If there is excess tax payments, the company is entitled to recover excess taxes (restitution) after a series of research actions, verification and / or a tax audit by the tax authorities. To this end, we assist clients in preparing for all data, information, documents and arguments necessary in order that the successful filing of tax refunds.
- Tax Audit Assistance;
As a consequence of the application of the system of self-assessment in tax collection, the government (tax authorities) are authorized to examine whether the obligations that have been undertaken by the company in accordance with applicable laws and regulations, and test the correctness / fairness by conducting a series of research, verification counseling and acts of tax audits (tax audit). In this context, we are helping / assisting clients in facing and dealing with these processes, either in the form of mentoring (assistance) and / or the granting of a special power of authority in order to protect the rights / obligations of the company from the administration and defend the legal interests that correspond to rights in taxation. Included in the scope of tax audit services are assistance or advisory in terms of the taxpayer was being done;
1) Examination of initial evidence (bukper examination)
2) Stages of inquiry and investigation in the field of taxation.
- Tax Mediation-Dispute resolution;
Any problems / disputes in the field of taxation can be resolved through two pathways that are hierarchical, ie the path of mediation (administrative effort) and litigation (legal action). Pathways mediating an administrative effort given by tax law to every taxpayer to apply, corrections or resistance against a tax assessment letter (SKP) tax bill or letter (STP) is called to order by KPP (DGT) or KPBC (DGC) in the central of tax government or Dispenda in the regional tax government. Administrative effort may be filed by the company / proxy to the DGT as supervisory agencies (the executive branch) as a result of the issuance of SKP or STP it has harmed the interests of the taxpayer from the administration or legal interests. Filed in the form of administrative effort;
1) Application for Reduction / Elimination of Sanctions
2) Application for Reduction / Cancellation of Tax Assessment
3) Application for Tax Refund Excess Introduction
4) Application for Tax Interest Rewarding
5) Application for Tax Correction
6) Application for Tax Payment Installment
7) Application for Tax Objection
- Tax Litigation;
Hiking litigation is a legal remedy provided by tax law to every taxpayer to apply resistance against a tax assessment letter (SKP) tax bill or letter (STP) is called to order by KPP / KPBC / Dispenda. Legal remedies may be filed by the company / attorney of the tax to the judicial authorities of taxes (Tax Court and / or Supreme Court) as agency for external (judiciary) as a result have been published SKP, STP, Letter of Implementation of Tax Billing Letter Forced or Decree of the other taxes that has been detrimental to the interests or the interests of the administration of law. Legal efforts in the field of taxation proposed in the following forms;
1) Application for Tax Appeal
2) Application for Tax Lawsuit)
3) Application for Tax Judicial Review
Legal efforts in the field of taxation are differentiated on general remedies (appeals / lawsuits) filed with the Tax Court and the extraordinary legal remedy (An overview back) submitted to the Supreme Court. Settlement through this pathway more emphasis on the application of the law, although did not rule out re-examine the disputed amount in the administrative aspects in order to ensure the settlement of problems / disputes taxation to create legal certainty and provide justice in fulfillment of rights and implementation of the obligations in the field of taxation.
- Tax Service
- ACCOUNTING & MANAGEMENT SERVICE
- Accounting Service;
Includes the preparation of financial statements (either manually or through the accounting system) for the purpose;
1) Commercial form; Balance sheet, Profit & Loss) and Cash Flow Statement along with supporting data, in accordance with the applicable provisions of Accounting Standards (PSAK).
2) Fiscal form; reconcile fiscal (balance sheet and profit / loss of tax report) following the annual tax return preparation (corporate income tax report).
- Payroll Management Service;
Calculation includes salary costs, THR, transport employees, absenteeism, social security, insurance and other employee benefits as well as the calculation of income tax article 21 periodically (monthly and annually).
- Business Management & Advisory;
Includes the preparation of a business plan, budgeting, financial projection, and financial analysis and strategy / planning corporate action (IPOs, Bonds, merger, acquisition, consolidation, merger, restructuring and business/corporate valuation).
- Accounting Service;
- St. Aries Baju Nugroho,
- Ardianti, SE Partner
Sarjana Akuntansi dari Sekolah Tinggi Ilmu Ekonomi Indonesia lulus tahun 1996
Memiliki keahlian di bidang: Akuntansi, Perpajakan, berpengalaman bekerja pada level managerial dan pengambil keputusan strategis pada berbagai jenis bidang usaha.Secara khusus mendalami bidang perpajakan dengan mengikuti Brevet Pajak A,B Ikatan Akuntan Indonesia (IAI)
- Rapian Kaban, SE, Ak. BKp Partner
Sarjana Akuntansi dari Universitas Diponegoro Semarang, lulus tahun 1999.
Memiliki keahlian di bidang: Akuntansi, Perpajakan dan Audit
dan telah berpengalaman bekerja pada level managerial dan pengambil keputusan strategis pada berbagai jenis bidang usaha.
Secara khusus mendalami bidang perpajakan dengan mengikuti Brevet Pajak A,B dan C di Ikatan Akuntan Indonesia (IAI) dan telah Lulus Ujian Sertifikasi Konsultan Pajak (USKP) Brevet A dan Brevet B yang diselenggarakan oleh Ikatan Konsultan Pajak Indonesia (IKPI).
Sertifikasi & Lisensi:
1. Register Negara Untuk Akuntan No. D-29.696
2. USKP Sertifikat A
3. USKP Sertifikat B
4. Surat Izin Praktek Konsultan Pajak No. KIP-1205/IP.B/PJ/2015.
- M. Farouq S.Amd.SE.SH.SHI.BKp Professional Partner, Registered Tax Consultant - Lawyer, Advocate & Business Attourney.
He finished his formal education and obtained a degree, among others; Law degree (SH); PK-IV Department of Economic Activity Law at the University of Indonesia UI Depok, Bachelor of Economics (SE); Department of Accounting at the University of Persada Indonesia-UPI-YAI-Jakarta, Islamic Law degree (SHI); Department of Justice Religion-State Islamic University Syarif Hidayatullah State Islamic University, Jakarta, and Taxation Associate Expert (Amd); Taxation and Customs department at the Open University and UT-Jakarta. Several other informal education certification dimiliknya is; Accounting Basic, Intermediate and Advanced (UPI-YAI), Tax Brevet AB LK-UIEU, Brevet C LPLIH-UI, Customs and Export-Import (LM-Patra), Special Education and Examination Profession Advocate (PKPA-UPA PERADI), Education General insurance (Jakarta insurance Institute), Trainer for Green Business Training (ILO-Jakarta). In addition, also as a Business Trainer, Guest Lecturer, Moderator and speakers in seminars and courses in the fields above which become areas of expertise.Work experience of more than 20 (twenty) years in several fields; Administration, Accounting, Tax, Customs, Finance, General Insurance (Loss), and corporate retail Trade, Export-Import trade, Corporate Business Law, Business Development and Entrepreneurship at the Cooperative and other SMEs. Types of business they had handled, among others; Catering, inflight catering and supporting services of airport, construction services and design, service port and supporting infrastructure, financial services banking and financial institutions of non-bank, land transportation services and heavy equipment, services telecommunication provider, service general trade, export and import, property, mining (oil, gas and coal), and so forth. Professionals License that he has had, among others;
a) Tax Consultants Practice License (certified tax consultant) No. : SI-1998 / PJ / 2011, which was renewed by No. : KIP-1624 / IP.B / PJ / 2015
b) Permit Authorization in Tax and Customs Law (registered tax lawyer) No .: KEP-755 / PP / IKH / 2011, which was renewed by No. KEP-150 / PP / IKH / 2015
c) Certificate of Tax Consultants Association Membership Indonesia (IKPI, Indonesian Tax Consultants Association) No. : 1457 / PP.IKPI-B / XII / 2010, which was renewed by No. : PP-436 / IKPI-B-021-3 / I / 2016
- Consultan and Advisor Team;
Ira Rahmah el,H.A, Desi kusuma Arista, Dini Wijayanti, Leila Safira, Riska Hagni, Dessy Nurhayati, Sugiharti, David Budiman, Neneng, Yasri, Bella Nadya Putri, dan Ismet Suryo Kencono.
Gedung Arva Lantai M, Jalan RP. Soeroso 40, Gondangdia Menteng, Jakarta Pusat 10350
Telp. 021-3152081, Fax. 021-3152080
1) Jl. Sulawesi VI Blok A6 No.9, Sektor XIV Nusa Loka BSD City Tangerang 15318 Indonesia
Telp. 021-5315 7131, Fax. 021-5315 7132
2) Jl. Semeru No.66, Oro-oro Dowo, Klojen, Kota Malang, Jawa Timur 65115 Indonesia
Telp. (0341) 362-608