International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]


Analysis of Implementation of The Obligation Using Transfer Pricing Documentation on Domestic Transactions in Indonesia
      Daniel Belianto, Ning Rahayu
Abstract: Indonesia has adopted BEPS Action Number 13 into Regulation of the Minister of Finance Number 213/PMK.03/2016 which has been in effect since December 30, 2016. This regulation regulates the types of documents and/or additional information that must be kept by Taxpayers conducting related party transactions, and the procedures for managing them. The application of the TP Doc obligation in Indonesia has advantages and disadvantages, especially for taxpayers who only have domestic related party transactions.

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

Daniel Belianto, Ning Rahayu (2021); Analysis of Implementation of The Obligation Using Transfer Pricing Documentation on Domestic Transactions in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11554
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