Abstract: The purpose of this research is to analyze the application of the Mutual Agreement Procedure (MAP) and / or Advance Pricing Agreement (APA) in Indonesia. This research will discuss about international tax disputes, the process of agreement or appeal (domestic settlement), the process of Mutual Agreement Procedure (MAP) and / or Advance Pricing Agreement (APA). Based on data obtained by the Directorate of International Taxation, it can be concluded that the minimum number of taxpayers who take advantage of the Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA).