Wibowo Mukti

Wibowo Mukti

Wibowo Mukti is a partner with the Tax, Trade and Customs Practice in Assegaf Hamzah & Partners.

Bonnie, as he is known to just about everybody, graduated from the State College of Accounting (STAN) in 1989, before earning his undergraduate degree in economics from the University of Indonesia in 1995, followed by a master’s degree in management, majoring in international management, from the same university in 2000.

He has held the highest tax consultant’s license (Brevet C) and a Tax Court license since 2004. He is a member of the Indonesian Tax Consultants Association and the Indonesian Customs Specialists Association. and he also a member of the Indonesian Bar Association (Peradi).

Prior to joining Assegaf Hamzah, he was President Director of PT Ambalan Handal Prakarsa, a consultancy firm affiliated to Assegaf Hamzah.

Bonnie has more than 30 years of experience in tax-dispute resolution, tax compliance and tax advisory work in the areas of corporate and personal taxation, value added tax, and property taxes and duties. This includes 13 years of experience with the Directorate General of Taxes as a government tax auditor. He spent more than four years with PricewaterhouseCoopers in Jakarta. And he also became a member of Foreign Affairs Department of Indonesian Tax Consultants Association (IKPI) since 2014.

His extensive experience includes assisting clients on a broad range of matters on both the contentious and non-contentious side. Non-contentious matters include M&A transactions, financing and investment in the form of equity and non-equity raising issues both at domestically and abroad, tax advisory work on behalf of corporate clients including international tax planning; transfer pricing; corporate restructuring; and advising clients on the tax implications of both inbound and outbound investments.

On the contentious side, resolution of tax and customs disputes arising from audits; objections/reductions or cancellations of penalties and assessments; tax appeals in the Tax Court and subsequent judicial reviews (peninjauan kembali) in the Supreme Court.



  • Diploma in Accounting, State College of Accounting (STAN) (1989)
  • Bachelor’s degree in Economic, University of Indonesia (1995) 
  • Master’s degree in Management, University of Indonesia (2000)
  • LL.B., Institute of Business Law and Management (STIH IBLAM) (2014)
  • Advocate – the Indonesian Bar Association (PERADI) (2017)
  • Tax Consultant – C License Certificate (the Highest Level) (since 2004)
  • Customs Expert License (Ahli Kepabeanan) (2009)
  • Tax Court Lawyer – Tax (since 2004)
  • Tax Court Lawyer – Customs (since 2009)


Memberships / Directorships

  • Member of the Indonesian Bar Association (PERADI)
  • Member of the Indonesian Tax Consultants Association (“Ikatan Konsultan Pajak Indonesia”/”IKPI”)
  • Member of the Board of International Affairs of the Indonesian Tax Consultants Association
  • Member of the Indonesian Customs Specialist (“Ikatan Ahli Kepabeanan Indonesia”/”IAKI”)
  • Director of Legal and Advocacy Alumni of the State College of Accounting Association (“Ikanas STAN”)



  • Legal500 Ranked as Tier 1 (2019-2020)
  • Recognized as “Leading Individuals” in Tax by Legal 500 (2019-2020)
  • Asialaw 2020: Recommended law firm for taxation (2019-2020)
  • Recognized as a full-range of tax services tax in both the contentious and non-contentious matters in domestic and cross-border transactions by Chambers and Partners (2020)



  • Aspek Perpajakan Dalam Penerbitan Surat Berharga Syariah Negara (Sukuk Negara) Ijarah – Sale & Lease Back, Jurnal Hukum & Pasar Modal Volume IV/Edisi 5 Tahun 2009. Himpunan Konsultan Hukum Pasar Modal.
  • Various AHP Client Updates in relation to Tax, Trade and Customs matters.