Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia

Journal
Meiliana; Tambunan, M.R.U.D.
Indonesia
International Transfer Pricing Journal 2025 (Volume 32), No. 5
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.