Audit Simulation — Banking Client
Full-cycle audit walk-through for hypothetical Tier-2 bank: planning memo, substantive testing, financial statement assertions. Output: 45-page audit working paper.
Leon Kristanto Nainggolan
Accounting Graduate · Tax & Audit Analyst
About
Accounting graduate from Universitas Brawijaya (GPA 3.78) with hands-on experience in tax planning, financial audit, and PSAK/IFRS implementation through internships at PwC Indonesia and DDTC. Combining strong technical foundation with a practical, detail-oriented approach to financial analysis and compliance.
Experience
- Jul 2024 - Sep 2024
PwC Indonesia
Tax & Audit Intern
Based in Jakarta, Indonesia
Joined audit team at KAP Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia affiliate) — supported top-5 Indonesian banking client engagement through walk-through testing, sample selection for substantive procedures, and PSAK 71 (financial instruments) compliance review. Drafted 12 working paper sections under senior associate supervision.
- Jan 2024 - Jun 2024
DDTC Consulting
Tax Consultant Assistant
Based in Jakarta, Indonesia
Researched corporate tax planning structures at Danny Darussalam Tax Center (DDTC) for 4 multinational clients. Drafted tax memos on PPh 23/26 withholding rules, prepared transfer pricing documentation drafts under senior consultant review. Published 1 brief in DDTC newsletter.
- Sep 2023 - Dec 2023
Accounting Laboratory — FEB Universitas Brawijaya
Junior Lab Assistant
Based in Malang, East Java
Mentored 40+ undergraduate students through accounting simulation lab — guided journal entry exercises, financial statement preparation, and Accurate/MYOB software practical sessions. Updated lab module content for IFRS convergence.
Additional Experience
- Aug 2023 - Jul 2024
Himpunan Mahasiswa Akuntansi (HIMAKSI)
Head of Treasury
FEB Universitas Brawijaya, Malang
Managed organizational budget IDR 85M across 12 program events for 350+ members. Implemented digital cash-flow tracking system using Excel + Google Sheets templates, achieving 100% audit-trail compliance for the first time in HIMAKSI history.
- Mar 2023 - May 2023
Brawijaya Accounting Fair (BAF) 2023
Member, Technical Committee
Brawijaya University, Malang
Co-organized the largest accounting student competition in East Java — 240+ participants from 18 universities. Coordinated case study development, judging logistics, and finance workshop sessions for 4 industry speakers from PwC, EY, and PPATK.
- Mar 2022 - Aug 2022
Relawan Pajak — Direktorat Jenderal Pajak
Volunteer Tax Educator
Malang Tax Office (KPP Pratama)
Assisted 60+ MSME taxpayers with annual income tax return filing (SPT 1770 SS / 1770 S). Provided one-on-one consultation on PPh deduction, PTKP calculation, and DJP Online platform navigation.
Skills
Financial Modeling
Tax Preparation
Financial Audit
IFRS / PSAK
Tools / Techstack
Microsoft Excel / VBAPower BISAPAccurateMYOBPythonTableauQuickBooks
Selected Works
View Project
Tax Planning Case Study — Multinational
Comparative analysis of corporate restructuring options for hypothetical Indonesian-Singapore subsidiary. Covered PPh 23/26, transfer pricing, BEPS implications.
Financial Dashboard — Power BI
Interactive monthly KPI dashboard built in Power BI for hypothetical retail company: revenue tracking, expense categorization, ratio analysis with drill-downs.