who we are


Tiga Garis Terdepan (TGT) was founded with the mission to become the highest quality local accounting, tax and business consulting firm with a global approach and we help our clients brigde the gap between strategic initiaves and implementation with our high quality.

At TGT, we believe that our services should be both accessible and applicable to our clients. We aim to reach growing businesses in Indonesia.


To become trusted, reliable and growing company


To provide quality service and practical solutions through progessional strength

our service





Information Technology



Set-Up Accounting System

We offering a setup an Accounting System in Indonesia to keep a record of all your business transactions in a step-by-step manner. When setting up properly, your accounting system lets you track, summarize, classify, publish and assess your financial performance. A true and accurate representation of your finances is important for making important business decisions. Every business, especially the small ones, should consider automating their accounting process. Hence the need to set up an accounting system to provide statements of your activity during the financial year. This includes statements of your liabilites and any intermediate balance you have. All annual reports must be prepared per the accounting principles in Indonesia.



We can help to record all of your transactions in accordance with Generally Acceptable Accounting Principles, while you can allocate your resources to running and winning the business.


Financial Report

Financial reports are important documents that need to be made by companies for both internal and external needs. This report can be used as ecalation material for management to make various improvements. In addition, financial reports also need to be submitted to various stakeholders, such as inverstors, the government, and other external parties. Financial reports can be used as evaluation material in consideration of funding by investors and loans from banks and as a complete document that companies need to fulfill to state.

Various problems were found in the preparation of the financial statements, eg: Error in recording transactions, Mistakes in determining the size of the expenses borne by the company, Improper time and cost efficiency needed during the financial statements preparation process. TGT is here to help you prepare the necessary financial reports. We are ready to assist you in preparing financial reports, both monthly, quarterly, and annually.


Standard Operating Procedure Consulting

Standard Operating Procedures (SOPs) are one of the fundamental internal documents as guidelines for company activities. SOP is a guideline for companies to clarify the personnel involved, responsibilities, and quality standards required for work results. The main purpose of the SOP is to ensure that the company's activities can be done properly and smoothly. SOPs are also required in the company's accounting department. Accounting SOPs will be useful in determining the system for recording transactions, receiving, billing, and presenting reports on recording results. Accounting SOPS will ensure the responsibilities of each accountant and personnel involved to align the responsibilities and expected results of each personnel. TGT is here for you to form and plan the right accounting SOPS for the company. We are ready to help and assist you in forming SOPs, providing advice and direction with our experience to produce the right SOPS as guidelines for producing the required financial reports and following standards applicable in Indonesia.


Tax Advisory

Tax is proved to be vital and inevitable in every business transaction. Thus, careful deliberation of potential tax implication is essential before entering new business transaction to avoid your firm from future losses or improper tax execution. New business transaction is best preceded with advance tax planning, while thorough assessment is necessary to identify and mitigate tax risks for current transactions. Adding to that, the local tax regulations often have grey areas, making it even harder for taxpayers to comprehend. With our expertise in taxation and an understanding of your business specifically, tax advisory service at TGT consult is available to help you understand the implication of such tax regulations considerably lessen your burden in tax planning.


Tax Diagnostic Review

This tax service is performed to assist your corporation in identifying and assessing all potential tax exposures that might arise from a transaction, verify the correctness of tax treatment towards certain transaction and improving your current tax administration system to reduce tax risks and gain future tax optimization while at the same time ensuring that your tax activities comply with the Indonesian tax regulations.


Tax Audit and Objection

This tax service is performed to assist your corporation in identifying and assessing all potential tax exposures that might arise from a transaction, verify the correctness of tax treatment towards certain transaction and improving your current tax administration system to reduce tax risks and gain future tax optimization while at the same time ensuring that your tax activities comply with the Indonesian tax regulations.


Tax Litigation

Our tax attorneys work in teams to provide practical advice on high profile disputes. We have represented our clients in some of the most significant tax disputes in the Tax Court including tax law suit and tax appeal. We have also assisted clients in filing civil review to the Supreme Court. Through our experience in many leading tax cases, clients continue to turn to us for strategic advice.


Tax Compliance

The Indonesian Tax Office has long been scrutinizing taxpayers for timely tax return filings and payments. Aside from the strict regulatory guidance on proper reporting and payment, it also imposesrelentless penalties to those who fail to comply. Having to manage all these increasin number of complex taxation has forced many firms to continuously struggle with limited in-house resources. To minimize or eliminate such risk, Tiga garis consult can assist you in calculating and submission of the following items either on a monthly or annual basis:

  • Corporate income tax returns
  • Withholding tax returns
  • VAT returns


Due Diligence Taxation

Due diligence service is particularly important for merger and acquisition (M&A) activities. Its main objective is to help buyers identify past, present and future tax liabilities of the target company. The result of such assessment will help the purchaser to establish the appropriate purchase price and construct acceptable purchase terms and condition. Consequently, the buyers will consider the tax profile of the target company, construct the most appropriate strategy and decide when it is best to proceed with such investment and when it is best to walk away. Tiga garis consult is here to support our clients in the painstaking process of identifying and isolating deal breakers, recognizing tax risks and opportunities, advising on appropriate tax warranties and determining structuring and financing issues from tax perspective.



In an organization, payroll covers all financial records of salaries, wages, bonuses and deductions When looked from accounting perspective, payroll is considered to be vital as it can severely impact net income of most companies which consequently subject to prevailing income tax regulations. Tiga garis consult offers flexible and comprehensive payroll service to ensure that all elements considered in payroll calculation are in accordance to the applicable income tax law and regulations in Indonesia. Our services include:

  • Calculation of Income Tax Art. 21 and take home pay
  • General Ledger reconciliation to determine objects of Income Tax Art. 21
  • Calculation of relevant Employee Income Tax Return (SPT)
  • Jamsostek registration and compliance.



Customs is a specialized area which holds a key role in controlling the flow of goods to and from a country. Specifically, a strict regulation was developed to:

  • Protect the society from any incoming of harmful and hazardous products
  • Protect a certain industry within the country from unhealthy competition with similar industries overseas Eradicate smuggling
  • Conduct duties concerning traffic of goods that go beyond countries' borders
  • Maximally collect import duty and tax

Knowing what the stakes are, Indonesian Directorate General of Customs and Excise (DGCE) impose a rather strict rules and regulation that each importer/exporter must comply to Violation to such rules and regulation may result in heavy penalties and costly tax audits. To help you deal with Customs issues, Tigagaris consult offer the following services:

  • We will support you throughout customs audit, and evaluate audit techniques conducted an adjustments made by customs authority. In the case appeal, we will assist you in preparing appeal letter and defense argumentation, and represent your company in tax court trials.
  • Our specialization in customs dispute comprises the determination of amount, HS Code interpretation, and customs facilities. By applying knowledge and understanding on international customs regulations, and interpretation methods applied in Indonesia, we are certain we are able to give the best results.


Transfer pricing

Transfer pricing determination is a price determination method between related parties. It involves setting, analysis, documentation, and adjustment of charges made between related parties for goods, services, or use of property. The DGT put further pressure to its taxpayers by having to make the transfer pricing documents available upon request following submission of annual corporate tax return. This is when Tiga garis consult comes into the picture-to be a mediator between you as taxpayers and DGT. Tiga garis consult provides a full service in preparation of TP documentation pursuant to local requirements including:

  • Protect the society from any incoming of harmful and hazardous products
  • Design and implementation of Transfer Pricing policy
  • Update existing Transfer Pricing documentation
  • Benchmarking study


Financial Projection & Analysis

We help clients improve performance and position themselves for success by assessing how internal and external changes affect progress towards strategic goals, with foresight and analysis of competitive dynamics and considering the clients' key capabilities. Financial Projection & Analysis provides a complete framework of long-term financial forecasts is helping finance professionals include uncertainty in their planning and budgeting process, Improve cash positioning, forecasting and working capital with real-time visibility of cash flows and agile scenario modeling. With thorough coverage of financial statement simulation models and clear, concise implementation instruction.



In addition to financial statements, various parties require other supporting financial information in making decisions. The management requires budgeting in formulating strategic operational decisions of the company. Projections are needed to evaluate the company's prospects for funding decisions by investors and loans by banks. TGT is here to prepare other supporting reports that the company needs. We are ready to help and assist you in forming and preparing additional reports related to financial information according to your company's needs.


Marger & Accusition

Merger and Acquisition Firm in Indonesia: M&A refers to the process of one business purchasing another business and blending the two together. Merging and acquiring a business is also known as a "take over". Mergers and acquisitions and corporate restructuring represent an important aspect of the corporate finance world.

Every day, specialized firms and investment bankers around the world arrange M&A transactions, which bring separate companies together to form larger ones. When they're not creating big companies from smaller ones, corporate finance deals do the reverse and break up companies through spin-offs. The resources and knowledge that we have acquired through our experience and network place us at a top position to initiate, follow, and execute the required actions to achieve successful Mergers & Acquisitions.


General Audit

The financial statement audit has never been more important. In today's business environment there is more scrutiny and skepticism of a company's financial statements than ever before. Investors have lost faith in corporate governance and reporting and they expect more: greater reliability, more oversight and clear evidence of internal controls. Corporate management, boards and audit committees, internal and external auditors, analysts and other investment professionals all have important roles to play in rebuilding investor trust by executing their respective responsibilities, keeping in mind both legal obligations and the heightened expectations of investors. Meeting investor expectations begins with the completeness and accuracy of information contained in a company's financial statements
,br> For organizations that require an audit for statutory or regulatory reasons associated with the filing of their annual and periodic financial information, Tiga garis can provide high quality audit services.


Agree upon procedure

We performs agreed-upon procedures service related to financial informations requiring procedures to be performed, which are agreed between an entity and a third party to produce factual findings about financial information or operational processes. Such procedures can include certain tests on accounts payable, accounts receivable, purchases, sales, certain operation and/or activity, etc. The objective of such is to carry out procedures of an audit nature and report the factual findings.


Activity Regarding Application of Precautionary Principle (KPPK)

Any company domiciled in Indonesia which has foreign debt in foreign currency must submit an Activity Regarding Application of Precautionary Principle (KPPK) Report to Bank Indonesia, in accordance with Bank Indonesia Circular Letter No. SEBI.17/3/Dsta dated March 6, 2015. One of the requirements of the statute is that the fourth quarter Activity Regarding Application of Precautionary Principle (KPPK) Report of the Company has to be attested by public accountant firm. We provide such service for your regulatory needs.

our team

Director & Founder

Dimas Tirto Wijayandaru, SE, MM, CDM, CF

Graduated from the S1 Accounting study program from the University of Muhammadiyah Prof. Dr. Hamka, Jakarta. Currently completing the Master of Management program from the same university.

Has experience as an external auditor at PKF Indonesia and McMillan Woods Indonesia. In addition, he also has experience as an internal auditor at Modern Group, Linc Group, and Dima Group.

Has obtained certification in the field of marketing, namely Certified Digital Marketing (CDM).

our client

our contact



Jl. Bangka Raya Rt. 002 Rw. 005 No. 42-A. Kel. Pela, Kec. Mampang Prapatan. Jakarta Selatan 12720







Jl. Bangka Raya Rt. 002 Rw. 005 No. 42-A. Kel. Pela, Kec. Mampang Prapatan. Jakarta Selatan 12720