COS Fields

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COS provides an extensive variety of practice area. We believe there was something wrong in the legal word so that we commit on areas where we have in-depth experience and are able to add value. When particular issues become dispute, clients need attorney who will fight their corner intelligently and in a cost effective way. We do things differently, we handle a wide range of expertise so that we know and how to go legal. Our team are well-trained to the highest standards in their specialty area and are dedicated to following best practices to ensure that we offer legal services that not only satisfy but delight our clients.
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COS offers an advocacy capability to apply economic modelling to a wide range of policy and business needs. We are proud to represent companies in various sectors of economy. Business organization and management are often complicated and may cause conflict when it's not properly prepared. The obligations and responsibilities of the contracts in the business might be affected. We help companies to identify possible legal issues, review legal document and complete legal research as needed for a company. We also stay on the pulse of the latest trends in the wider economy with outcomes in the particular markets, sectors and global areas.
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COS public policy practice is in a class by itself with an in-depth understanding of how government institutions work, think and act. Unraveling government process is not an easy task. The political agenda, regulatory and legal environment can be complicated and complex, its creating more business challenges. The shifting tension between private sector and government oversight is areal threat no matter, and in this high stake stage you require a coordinated approach to anticipate, translate and influence legislative and regulatory developments. COS is here to help clients advocate for favorable solutions.
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About COS
The company, founded by Endruw Samasta in Jakarta, has been transformed since 2012 after experiencing several changes in company and member names, finally in 2020 it was rebranded as Citro Oetomo Syndicate.

he name Citro Oetomo is derived from the Javanese language which means the prime view. Based on this philosophical concept, Citro Oetomo proudly presents this philosophy as the company's goal to provide an ultimate point of view or way of thinking. We continue to pursue Citro's goal of developing what was originally an individual thought into a collective primary understanding. We believe with this strong value, it will eventually grow into Citro Oetomo that will become a reference for everyone.

We offer a wide range of expertise, namely tax & customs, investment, energy sector, mining industry, corporate, litigation, business management, and relevant areas.

For more than a decade, COS has been recognized for providing the highest quality services and has been a leader for several major companies in Indonesia and globally. COS collaboratively works with syndicates and clients, in resolving legal and business issues, researching, learning, leading and continuously adapting to get the best results. Quality legal, economic and public policy advisory services and has been a leader for several major companies in Indonesia.
Meet The Founder
For over 15 years of experience as a Tax Counselor and Attorney, Endruw has handled many cases in a wide range of industries both local and multinational companies. He is very conversant in transfer pricing issue, business restructuring, tax treaties and bilateral investment treaty and domestic tax law such as income tax, VAT and local region tax. He also has been embroiled in myriad prestigious cases in mining, oil and gas, palm industries, smelting, insurance and financing companies with gratifying results.
Endruw Samasta



Endruw obtained his undergraduate degree with the title "Bachelor of Laws" from the University of Indonesia, Jakarta, Indonesia, majoring in Business Law. Prior to law school, he graduated from STAN (State Accounting College), Jakarta, Indonesia, majoring in Accounting (Taxation).

Shortly after graduating from the University of Indonesia, he took the Transfer Pricing and International Tax Law, ITC course from the University of Leiden, Leiden, the Netherlands. He decided to continue his study to deepen his understanding and knowledge in the field, he continued his further study on Master Program on Energy Law and Business, to deepen carbon tax from Padjajaran University, Bandung, Indonesia. He is currently continuing his Doctoral Program to deepen the topic of sustainable taxation.

Endruw has served for almost 15 years as a tax specialist, lawyer and legal advisor to leading companies in Indonesia and the world. As such, he gained real-world experience that is critical to understanding what clients face in legal, economic and public policy matters. The various industries he has served include oil/petroleum, gas, energy, heavy manufacturing, industrial, tax and customs, and business management.

Prior to establishing Citro Oetomo Syndicate, Endruw was most recently a Director in one of France's leading manufacturers of natural raw materials and a Partner in a leading Law Firm in Indonesia. As a strong and diverse professional, his values and track record of past and current work define him and are at the core of what he does.

COS Team of Expert


Aditya Handoko

Tax Expert

Brings 30 years of experience to his works as a tax consultant for international non-governmental organization, manufacturing and consumer good industries. Aditya experts in handling tax dispute resolution and tax litigation. He obtained Brevet C from Association of Indonesian Tax Consultant, known as IKPI. In 1994 he graduated from University of Indonesia, majoring in taxation, fiscal administration. At the same college he has gained experience teaching as a lecturer in Accounting Diploma Program, faculty of Economics, University of Indonesia.


Fuad Wahdan

Economist - Public Policy Management

Fuad leads the public policy management and economics efforts of the firm. He is particularly conversant with business management and certified to perform coaching, counseling and mentoring. He is professionally trained in leadership and Achievement Motivation, Problem Solving method, Operation Planning and Product supply and a certified International of Internal Quality Audit (CIIQA) by Quantum HRM International. He earned his Bachelor's degree from Bogor Agricultural University (IPB), Bogor, Indonesia, majoring in Aquatic Product Technology, Faculty of Fisheries and Marine Science. He pursued further study of master's program at the same University and  received a Master's degree in Management and Business in 2017.


Satria Pranata

Economist - Public Finance

Satria is COS primary public finance economist. He graduated from STAN (Indonesian State College of Accountancy), Jakarta, Indonesia, majoring in accounting with specialization in government accounting, public finance & Administration and taxation. He worked with BPKP-RI as a Government Auditor for 5 years and gained his career in private sector and consulting firm for several years. Satria has passed several levels of professional certification. He is a certified Tax Consultant, certified Government Accounting Associate (CGAA) and a licensed Capital Market of Investment Manager Representative (WMI) & Broker Dealer Representative  (WPPE).


Windy Virdinia

Legal Counselor

Windy holds a bachelor of Law from University of Jendral Soedirman, Purwekerto, Indonesia and earned her graduate degree with honors with a 3.9 GPA. For over 2 years she joined J. Satrio Apprentice and did research on the jurisprudence of the supreme court of the Republic of Indonesia related to the writing of his book. In 2010 she worked as Junior Associate and held responsible in representing the buyer in the conditional share purchase agreement, representing the borrower in credit agreement amounting to US$, and all related,. Windy gained her career in one of largest company in Jakarta where she held position of Assistant Legal Manager for several years and is experienced in producing legal documentation of all corporate action of the organization and subsidiaries, taking care of general licenses and all corporate documents. During her career she has handled investment transaction and financing agreement for over 450 million US$.


Windyta Roshanty

Tax Accounting Advisor

With over 12 years of professional accounting, finance and taxation experience, Dyta has been able to broaden her skills. She has recently served in the role of Senior Accounting and Tax manager. Because of the trusted Tax Accounting Advisor role, she has had the opportunity to lead Accounting and tax in telecommunication company, coordinate with other department such as IT and Finance to collaborate new system and system implementations, sit at the table for strategic planning and meeting with clients. She has focused on finance, accounting, tax, planning and strategy. Dyta holds a master degree in administration of tax policy from University of Indonesia, Jakarta, Indonesia, a bachelor degree in economy from Trisakti University, Jakarta, Indonesia, and an active member of Indonesian Fiscal Club.

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Adhitiya Gema Pratama


Gema is a professional tax specialist, who had more than 16 (sixteen) years as Tax Officer and Auditor in the Government of Indonesia, with expertise across all aspects of tax audit, planning, advisory, accounting, as well as tax compliance and tax dispute resolutions. Gema graduated and received his Associate and Bachelor’s Degree from State College of Accountancy (STAN). Prior joining to Citro Oetomo Syndicate, Gema was a tax auditor in Government of Indonesia, that served in Bogor and KPP Wajib Pajak Besar Tiga that handles all tax aspects of Group Companies and State-Owned Enterpries (SOEs).

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Maulana Fattah

Management Strategic Expert

Maulana Fattah began his academic journey at the State College of Accountancy (STAN) with a Baccalaureate Degree in Accounting Taxation, after which he continued his education at Makassar Islamic University by taking the same major, namely Accounting. He completed his bachelor's degree with a sum-cumlaud and graduating in 2011. After that, he spent almost 13 years working as an accountant and tax at PT Semen Tonasa, a prestigious private company in Makassar. Besides working in the professional field, he is also active in organizations that focus on strategic management. Later he pursued a career in corporate strategy management, one of which was as head of the Legal and Labor Department at the Semen Tonasa Workers Union Alliance. In addition, he has also served as head of Business Administration, Business Planning, and Management Consulting.

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Ike Dewi P


Ike has worked for more than 5 years at several companies in different industries. Working for more than 5 years in different industries provides a lot of valuable experience that helps solve projects and cases that are quite difficult. As an Associate at COS, Ike has so far managed to handle several big cases and attract public attention, which were resolved by providing the best solution for all parties. Ike completed her education as an undergraduate / bachelor degree in accounting at STIE Ahmad Dahlan with a Cum Laude Predicate, and has several professional certifications, including Brevet AB & C, Certified Tax Technician, and Certified Professional Tax Technician. Having knowledge in the fields of accounting and tax, allows Ike to be more comprehensive in understanding the fields of taxation, accounting, and business in general.

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Rahayu Nur Asri


Rahayu earned an accounting degree from the University of Nusa Bangsa with a Magna CumLaude predicate of 3.97 GPA. Beside her outstanding educational background, Rahayu holds professional certifications in Accounting Technician Levels 5  from the National Professional Certification Agency, Tax Brevet Levels AB and C, Certified Tax Technician (CTT), and Certified Professional Tax Technician (CPTT). Rahayu previously worked as a finance  for a multinational startup and an IT company before joining COS. Rahayu has been involved in many projects and cases in construction, energy manufacturing, and services since 2022, when she joined COS as an associate, and has handled one of Indonesia's largest banks with value cases exceeding 1 trillion rupiah.

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