When Strategy
Meets Compliance

Ardy Santoso is the Managing Partner of MARC Tax Management Center and a registered tax consultant holding the USKP-C qualification (the highest level of Indonesian tax consultant certification). He has extensive experience and expertise in tax compliance, tax audit, tax dispute, and tax planning, with a focus on resolving tax issues in a practical and comprehensive manner.

With experience assisting taxpayers through clarification requests, audits, objections, and appeal proceedings, Ardy has a strong understanding of tax administration and audit processes. He is also experienced in preparing Annual Tax Returns, asset disclosure, and resolving various Income Tax (PPh) and VAT (PPN) issues.

In carrying out his role at MARC, Ardy prioritizes a solution-oriented, communicative approach centered on business needs, helping clients understand tax issues while determining the right steps to manage risk and fulfill tax obligations.

Rifky Wardana is an experienced practitioner in corporate restructuring, business strategy, and international taxation. He holds a Bachelor of Law degree, graduated as a top accounting student from STAN (State College of Accountancy), and earned a Master of International Tax from The University of Melbourne.

With more than 15 years of experience at the Directorate General of Taxes (DJP) as a regulation maker, tax auditor, and APA-MAP negotiator, Rifky was also involved in drafting the HPP Law (Harmonization of Tax Regulations Law) and various other strategic tax regulations. This experience gives him deep insight into how the tax authority formulates, interprets, and applies regulations.

By combining a regulator's and a practitioner's perspective, Rifky helps clients design solutions to restructuring, transfer pricing, international tax, and tax dispute issues that are practical, commercially sound, and defensible.