Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia
This article delves into Indonesia's comprehensive transfer pricing regulations, which mandate the preparation of transfer pricing documentation and the application of the arm's length principle for both cross-border and domestic affiliated transactions. It explores the rationale behind these regulations, their implementation and the implications of domestic related-party adjustments in transfer pricing audits.
Authors
- Maria R.U.D. Tambunan (ORCID: https://orcid.org/0000-0002-4759-0250)
Publication Details
- Journal
- International Transfer Pricing Journal
- Published
- 2025-09-29
- DOI
- https://doi.org/10.59403/ydtv9n
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00