Tjoa Le Fie



Le Fie is an Associate Partner of HBMS Consulting. She has been working as a secretary of Indonesia Tax Consultants Association for the Head Office from 2009 to 2014 and up to now as the team member of IKPI Head Office membership department.


She obtained Certified Tax Consultants with Brevet A,B and C Indonesian Taxation issued by Ministry of Finance and also graduated from Bachelor of Science (BSc.), majoring in Accounting, spring 1986, San Francisco State University, San Francisco, California, USA.


Moreover, she has ever attended various tax seminars such as : “Investasi di Indonesia Dalam Perspektif Politik, Ekonomi, dan Dunia Usaha”, “Essential of Risk Management”, “Anggaran Kas Sebagai Sarana Manajemen Kas Strategic”, “Transfer Pricing : Navigating the Next Challenge” and various tax seminars.


  • 2008 - Now     Team member of  Ikatan Konsultan Pajak Indonesia (IKPI).
  • 2003 - 2007    PT Lautan Luas Tbk. Executive Manager, Head of Tax & Insurance Department.
  • 2001 - 2002     PT Arota Mas Textile Industries. Financial Controller.
  • 1997 - 2001       PT Aneka Kimia Raya Tbk. Corporate Tax and Insurance Coordinator.
  • 1996 - 1997       PT Aneka Kimia Raya Tbk. Corporate Budgeting, Tax and Insurance Officer.
  • 1995 - 1996       PT Yasulor Indonesia (L'Oreal). Cost Controller supervising and controlling the accounting system is complied with L'Oreal Manual and Indonesian Accounting Principle. 
  • 1991 - 1995        KPMG Hanadi Sudjendro & Rekan. Tax Supervisor (Indonesian and United States of America Tax)  handling various tax returns for individuals, international executives, and corporations in a wide range of industries (oil, mining, banking, airlines, manufacturing, etc.)
  • 1988 - 1991        KPMG Hanadi Sudjendro & Rekan. Senior Auditor.
  • 1986 - 1987       Franciscan Shops, San Francisco State University, San Francisco, United States of America. Accounts Payable Staff.