International Journal of Scientific and Research Publications

About Us
Editorial Board

Online Publication

Review Process
Publication Ethics

Call For Papers

Call for Research Paper


Online Submission
Paper Submission Guidelines
Online Publication Charge
Print Publication Charge
How to publish research paper
Publication Certificate
Research Catalogue


Join Reviewer Panel
Reviewer Guidelines

IJSRP Publications

Print Journal


IJSRP Paper Format

Contact Us

Feedback Form
Contact Us
Site Map

IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]

      Anto, Moina

Abstract: In most countries including Indonesia, entities are given liberty to use their own discretion in deciding the most appropriate methods in measuring transfer prices. Consequently, it leads to a non-uniformity on methods applied to similar arm’s length transactions by entities from similar industries. The loopholes in this area has been susceptible to tax avoidance practices since a few decades ago.This paper aims to compare the available methods for transfer pricing measurement. In addition, disparities in methods adopted by Indonesian multinational enterprisesacross similar transactions will be analysed.There are three steps involved in this study.

[Reference this Paper]   [BACK]

Ooops! It appears you don't have a PDF plugin for this barrPostingser. you can click here to download the PDF file.

Reference this Research Paper (copy & paste below code):

Anto, Moina (2021); A Comparison of Transfer Pricing Methods and Its Adoption in Disputed Tax Cases in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(1) (ISSN: 2250-3153), DOI:



About Us
Editorial Board
Call for Paper

Call for Research Paper
Paper Status
IJSRP Paper Format
Join Us

Download e-journal
Join Forum
Invite Friends
Get Social with Us!

Copyright © 2011-2021, IJSRP Inc., All rights reserved.