Transfer Pricing and Growth Navigation Sales in a Dynamic Tax Environment in Indonesia

This study focuses on the relationship between transfer pricing and sales growth in a dynamic tax environment in Indonesia. Transfer pricing is an important issue for multinational companies in determining transaction prices between affiliated companies in various countries, including Indonesia, which has complex tax regulations. Transfer pricing practices are often used to optimize a company's tax burden by taking advantage of differences in tax rates between countries. However, the implementation of this strategy is not free from strict supervision by the Indonesian tax authorities, who continue to update policies and regulations to prevent tax avoidance. Along with the growth of the company's economy and sales, the challenges in navigating transfer pricing are increasing. Companies are faced with the need to maintain compliance with tax regulations while still focusing on sustainable sales growth. The dynamic tax environment in Indonesia requires companies to continue to adapt to changes in policies, which can affect their transfer pricing structure. Therefore, understanding the impact of ever-changing tax policies on transfer pricing strategies is an important key for companies that want to grow sustainably and avoid the risk of tax disputes with the authorities.

Authors

Institutions

Publication Details

Journal
Asian Journal of Applied Business and Management
Published
2024-11-28
DOI
https://doi.org/10.55927/ajabm.v3i4.12112
Citations
1
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.95
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Transfer Pricing and Growth Navigation Sales in a Dynamic Tax Environment in Indonesia

Sri Sundari, Amalia Indah Pratama Mallisa, Syamsuddin Syamsuddin, Angela Batara Sapa'
1 citations
Asian Journal of Applied Business and Management
Corporate Taxation and Avoidance
0.95
article

Transfer Pricing and Growth Navigation Sales in a Dynamic Tax Environment in Indonesia

Sri Sundari, Amalia Indah Pratama Mallisa, Syamsuddin Syamsuddin, Angela Batara Sapa'
article en
1 citations

Abstract

This study focuses on the relationship between transfer pricing and sales growth in a dynamic tax environment in Indonesia. Transfer pricing is an important issue for multinational companies in determining transaction prices between affiliated companies in various countries, including Indonesia, which has complex tax regulations. Transfer pricing practices are often used to optimize a company's tax burden by taking advantage of differences in tax rates between countries. However, the implementation of this strategy is not free from strict supervision by the Indonesian tax authorities, who continue to update policies and regulations to prevent tax avoidance. Along with the growth of the company's economy and sales, the challenges in navigating transfer pricing are increasing. Companies are faced with the need to maintain compliance with tax regulations while still focusing on sustainable sales growth. The dynamic tax environment in Indonesia requires companies to continue to adapt to changes in policies, which can affect their transfer pricing structure. Therefore, understanding the impact of ever-changing tax policies on transfer pricing strategies is an important key for companies that want to grow sustainably and avoid the risk of tax disputes with the authorities.

Asian Journal of Applied Business and ManagementVol. 3(4)
Hasanuddin University (ID)
Openalex Percentile: Top 18%
Corporate Taxation and Avoidance
0.95
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Transfer Pricing and Growth Navigation Sales in a Dynamic Tax Environment in Indonesia — Sri Sundari, Amalia Indah Pratama Mallisa, et al. · Asian Journal of Applied Business and Management (2024) | TGRS Research Map | TGRS