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

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
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article

Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia

Maria R.U.D. Tambunan
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia

Maria R.U.D. Tambunan
article en

Abstract

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.

International Transfer Pricing JournalVol. 32(5)
Openalex Percentile: Top 61%
Corporate Taxation and Avoidance
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Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia — Maria R.U.D. Tambunan · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS