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.