International Journal of Scientific and Research Publications

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


A Comparison of Transfer Pricing Methods and Its Adoption in Disputed Tax Cases in Indonesia
      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 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: http://dx.doi.org/10.29322/IJSRP.11.01.2021.p10955
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