Deborah

Recognized three times as a Notable Tax Practitioner and Women in Tax Leader, Deborah is widely regarded as one of Indonesia’s most trusted tax professionals for her balanced integration of technical excellence, managerial insight, and grounded leadership.

With more than a decade of practice across international tax planning, corporate restructuring, and litigation, Deborah’s reputation has been shaped not only by her achievements but also by her thoughtful process. She believes that credibility is built through consistency, clarity, and humility, values that define her leadership at Abide Tax Consulting, one of Indonesia’s fastest-growing tax advisory firms.

Deborah holds an LL.M. in International Taxation from the Vienna University of Economics and Business (WU Vienna), where she deepened her expertise in cross-border taxation, transfer pricing, and global tax governance. Complementing this, she pursued a Master’s in Management at PPM School of Management, Jakarta, which strengthened her ability to interpret taxation through a business and strategic lens. This dual perspective allows Deborah to bridge compliance with corporate vision, seeing taxes not as a cost but as a component of long-term value creation.

Her integrated background enables her to approach complex issues holistically. In leading engagements for multinational corporations and state-owned enterprises, she combines financial acumen with managerial insight, translating regulatory frameworks into business strategies that sustain competitiveness. Her projects have included advising on high-value mergers, defending clients in tax disputes, and structuring cross-border transactions that align with OECD BEPS principles and Indonesia’s evolving fiscal policies.

Colleagues and clients alike describe Deborah as meticulous yet empathetic. She is admired for her ability to listen before advising, analyze before deciding, and guide teams with both discipline and warmth. Under her leadership, Abide has cultivated a culture of integrity, collaboration, and learning values that continue to attract both top talent and sophisticated clientele.

Deborah’s humility is matched by her commitment to professional development and mentorship. She frequently shares her insights through industry seminars and lectures, focusing on ethical tax practice, women’s leadership, and sustainable business transformation. She believes that technical expertise alone is insufficient without a broader understanding of people, purpose, and process.

Beyond her recognitions, Deborah remains grounded in the belief that success is not defined by accolades but by continuous contribution. Her guiding principle is simple: to serve clients with clarity, to lead teams with empathy, and to uphold the profession with integrity.

Her unique strength rests in seeing tax as a living part of business and an instrument for growth when managed with foresight and accountability.

With her blend of global education, managerial depth, and heartfelt professionalism, Deborah continues to shape not only tax solutions but also the next generation of ethical, strategic thinkers in Indonesia’s tax landscape.

• Strategic Advisor in the InJourney Group Restructuring One of the most defining milestones in Deborah’s professional journey was her appointment as tax advisor for the InJourney Group restructuring, a transformative national initiative in Indonesia’s tourism and hospitality sector. The project, executed under the close supervision of Danantara, the strategic holding entity for state-owned enterprises was not only complex in structure but also highly visible in its regulatory and fiscal implications. The assignment required exceptional precision, diplomacy, and multi-stakeholder coordination. Deborah’s role went beyond tax compliance, she was responsible for integrating fiscal efficiency with the broader strategic objectives of the restructuring, ensuring that every step aligned with both regulatory frameworks and business sustainability. What made this project uniquely challenging was the interplay between governance oversight, financial restructuring, and inter-company tax alignment across multiple subsidiaries. Each entity within the InJourney ecosystem carried distinct tax exposures, capital structures, and operational models. Deborah led the design of a comprehensive tax framework that not only complied with prevailing regulations but also optimized the post-merger financial position of the group. Her strength lay in translating the complexities of legal instruments, fiscal incentives, and valuation methods into practical business strategies a skill refined through her management education and years of cross-border advisory work. She engaged directly with senior executives, auditors, and regulatory stakeholders, fostering a transparent communication process that became a model for inter-agency collaboration. Under tight timelines and intense public attention, Deborah demonstrated the composure and analytical discipline that have become her hallmark. She successfully balanced the technical rigor of tax law with the sensitivity of national strategic priorities, enabling the project to proceed seamlessly through compliance reviews and fiscal audits. Colleagues who witnessed her leadership during the project often describe her as strategic yet empathetic, able to make difficult decisions with clarity and calm. The successful execution of the InJourney restructuring under Danantara’s supervision stands as a testament to her ability to navigate complexity, build consensus, and deliver measurable value without compromising ethical integrity. This landmark engagement reinforced Deborah’s reputation as a trusted advisor capable of bridging the gap between tax, strategy, and governance an advisor who views every challenge as an opportunity to strengthen both the institution and the people behind it.
  
  
• Tax Advisory Leadership in InJourney Aviation Services (IAS) M&A A landmark project in Deborah’s career was her pivotal role as lead tax advisor in the merger and acquisition (M&A) of InJourney Aviation Services (IAS) a major consolidation under the InJourney Holding Group, Indonesia’s state-owned enterprise platform for aviation and tourism. Deborah successfully guided the transaction through the book-value merger approval process (permohonan nilai buku) with the Directorate General of Taxes (DJP), ensuring that the restructuring qualified for tax-neutral treatment under MoF Regulation No. 56/PMK.010/2021, as subsequently updated by MoF Regulation No. 81/PMK.010/2024. Her rigorous analysis and ability to present both fiscal and economic justifications led to the approval of the book-value merger, achieving significant tax efficiency while maintaining full regulatory compliance. The assignment required strategic judgment and multidisciplinary coordination. Working closely with corporate finance, legal, and restructuring teams, Deborah designed a transparent and defensible transaction structure that balanced commercial objectives with the government’s accountability standards under the supervision of Danantara, the oversight body within the Ministry of State-Owned Enterprises.
  
  
• Tax Advisory Leadership in the Acquisition of Blue Sky Airport Lounge  A key milestone in Deborah’s professional journey was her role as lead tax advisor in the acquisition of Blue Sky Airport Lounge, a premium airport hospitality service operating across several major airports in Indonesia under the Blue Sky Group.  The transaction was complex, involving ownership transfer and restructuring of airport service entities operating under different regional tax and licensing regimes. Deborah led the process from tax due diligence through transaction structuring and post-acquisition integration, ensuring that every stage of the deal complied fully with Indonesia’s Income Tax Law, VAT regulations on services, and transfer pricing and BEPS 2.0 standards.  One of Deborah’s key contributions was designing a tax-efficient asset transfer and goodwill recognition mechanism aligned with Indonesia’s tax provisions for business transfers. Her approach ensured that the structure remained defensible before the Directorate General of Taxes (DJP) while meeting fair-value accounting requirements and commercial objectives.  Throughout the transaction, Deborah worked closely with legal, financial, and regulatory teams to develop a transparent and documentation-driven structure, allowing both domestic and foreign stakeholders to proceed with confidence. Her foresight in anticipating regulatory sensitivities, evaluating fiscal impacts, and integrating tax strategy with commercial goals proved vital in obtaining timely regulatory clearance.  The result was a seamless and tax-efficient acquisition that delivered measurable fiscal savings and operational synergy, while reinforcing the commercial position of the integrated airport lounge network.  This engagement showcased Deborah’s ability to combine technical accuracy with strategic insight, particularly in highly regulated sectors such as hospitality and airport services. Her professionalism, precision, and ethical leadership throughout the process further strengthened her reputation as a trusted strategic tax advisor, capable of transforming complex fiscal frameworks into compliant, value-creating business solutions.
  
  
• Successful Management of Consecutive Tax Audits for a Multinational Packaging Manufacturer Demonstrating her depth of technical expertise and composure under scrutiny, Deborah successfully led the management of three consecutive tax audits, covering fiscal years 2020, 2021, and 2022, for a multinational packaging manufacturer engaged in the production of plastic and paper-based packaging materials for fast-moving consumer goods (FMCG). The company operates as part of a larger regional group headquartered in East Asia, supplying packaging solutions to major food, beverage, and household brands across Indonesia. Given its scale and cross-border operations, the audits involved detailed reviews of transfer pricing documentation, cost-sharing arrangements, and domestic tax compliance, each requiring precision and defensible analysis. Deborah coordinated the entire audit process, serving as the primary liaison between the company, the Directorate General of Taxes (DJP), and external auditors. Her strategic preparation and data-driven approach ensured that every related-party transaction and intercompany charge was supported by robust comparability studies, arm’s-length analysis, and comprehensive contemporaneous documentation. Her guidance enabled the client to present a consistent and transparent position throughout all three audit cycles. As a result, the audits concluded without any dispute or adjustment, a rare outcome for multinational taxpayers operating in sectors under heightened transfer pricing scrutiny. Beyond procedural success, Deborah’s leadership demonstrated her ability to balance compliance with business continuity, maintaining smooth communication among stakeholders while upholding regulatory trust. The case became an internal benchmark for effective risk management and proactive engagement with tax authorities. This accomplishment reaffirmed Deborah’s reputation as a trusted advisor capable of managing complex, multi-year tax examinations with integrity, strategic foresight, and meticulous attention to regulatory detail, proving that in-depth expertise, preparation, and transparency are the cornerstones of sustainable tax governance.
  
  
• Effective Resolution of SP2DK for a Prominent Property and Leasing Group Demonstrating her expertise in strategic tax dispute management, Deborah successfully handled a formal tax clarification request (SP2DK) issued to a leading Indonesian property and leasing conglomerate known for its extensive commercial and mixed-use developments in the Senayan area of Jakarta. The case involved potential exposure related to rental income recognition, VAT on property leases, and intercompany cost allocations, which initially drew heightened scrutiny from the Directorate General of Taxes (DJP). The SP2DK carried significant risk of escalation to a full tax audit, given the complexity of the group’s leasing transactions and cross-entity arrangements. Deborah led the representation process from start to finish, bridging communication between the taxpayer and tax authorities with transparency and technical accuracy. She conducted a comprehensive review of financial and contractual documentation, reconciled inconsistencies, and presented a clear narrative supported by relevant tax provisions and precedents. Her approach combined precise technical defense with a collaborative tone, emphasizing the taxpayer’s good faith and compliance history. By proactively addressing every issue raised in the SP2DK, Deborah successfully demonstrated the validity of the client’s tax positions resulting in the case being fully resolved at the clarification stage, without escalation to a formal audit. The outcome not only safeguarded the client from potential tax adjustments and penalties but also restored the company’s cooperative standing with the tax authority, reinforcing trust and predictability in its future compliance. This engagement underscored Deborah’s strength in strategic negotiation, regulatory diplomacy, and detailed evidence management, qualities that consistently allow her to transform potential disputes into constructive resolutions. It reaffirmed her reputation as a trusted advisor adept at navigating complex real estate and leasing tax issues with professionalism, precision, and integrity.

• Compliance management: Business model optimisation, Cross-border project management, Economic modelling
• Corporate tax matters: APAs, Corporate taxes, Cost-sharing arrangements, Financial services, M&A, Restructuring, Transactions, Value chains
• Dispute resolution: Arbitration, Audit defence, Audit support, Dispute resolution, Litigation, MAPs/ADRs, Pre-litigation
• Indirect tax: Customs, VAT
• Tax advisory: International tax advisory, Tax consulting
• Transfer pricing: Arbitration, Audit defence, Audit support, Business model optimisation, Business restructuring, Controversy management, Cost-sharing arrangements, Cross-border project management, Dispute resolution, Economic modelling, International tax planning, Litigation, TP policy design, TP risk management
• Other

• Agriculture
• Aviation
• Banking
• Construction and materials
• Consumer goods and services
• Energy
• Financial services
• Food and beverage
• Forestry
• Government and public policy
• Healthcare
• Industrials
• Insurance
• Investment management
• Mining
• Natural resources
• Oil and gas
• Pharmaceutical and life sciences
• Real estate
• Shipping
• Social infrastructure
• Technology and telecommunications
• Transport

• Bachelor’s Degree in Fiscal Administration (Cumlaude), University of Indonesia, 2009
• Master’s Degree in International Taxation, Wirtschaftsuniversitat, Wien (WU, Vienna), 2013
• Master's Degree in Management, PPM School of Management, 2025

• The Indonesian Tax Consultant Association (IKPI), 2012

• Certified and Licensed Tax Consultant for A, B, and C (all completed), 2012
• Licensed Tax Attorney (completed), 2011
• Licensed Customs and Excise Attorney, 2021
• IBFD (International Bureau of Fiscal Documentation), 2023