Tax Risk Analysis

---
name: tax-risk-analysis
description: "Analyze Indonesian corporate tax compliance risks, transfer pricing / affiliate transaction indicators (PMK 172/2023), and SP2DK audit triggers."
argument-hint: <financial_data_or_affiliate_transactions>
risk_level: HIGH
rule_type: statutory
quality_tier: expert-reviewed
allowed-tools: bash
capability:
  purpose: [tax_calculation, statutory_compliance]
  not_for: [tax_legal_opinion, autonomous_filing]
  requires: [<financial_data_or_affiliate_transactions>]
  produces: [taxAmount, effectiveRatePercent, statutoryReference, safeToUse]
  consumes: [hr.payroll_cost, context.asOfDate]
  deterministic: true
  cross_domain_relevance:
    hr: high
    finance: high
    legal: medium
---

# Corporate Tax Risk & SP2DK Trigger Analysis

Detects compliance red flags, non-deductible expense risks, transfer pricing triggers under PMK 172/2023, and DJP audit indicators.

## Primary Tax Risk Indicators & SP2DK Triggers
1. **DJP Equalisation Discrepancies**:
   - Mismatch between Turnover reported on Corporate Income Tax Return (SPT Tahunan PPh Badan) and PPN Tax Invoices reported on e-Faktur (SPT Masa PPN).
   - Discrepancy between salary expense on Income Statement and total gross wage base reported on monthly PPh 21 returns.
2. **Transfer Pricing & Affiliate Transactions (PMK 172/2023)**:
   - Transactions with related parties (*hubungan istimewa*) exceeding statutory thresholds requiring Transfer Pricing Documentation (TP Doc / Master File & Local File).
   - Royalty, management fee, or intercompany loan interest paid to offshore affiliates without Arm's Length Principle (PKPM) justification.
3. **Unusual Financial Ratios**:
   - Gross profit margin significantly lower than regional industry benchmarks.
   - Operating at a continuous fiscal loss for > 3 consecutive years while expanding operational capacity.

## Mitigation Framework
* Pre-audit document checklist (TP Doc, Bukti Potong, Equalisation Statement).
* Risk Scoring: Categorizes compliance risk into `LOW`, `MEDIUM`, or `HIGH (SP2DK Risk)`.