IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]
Gupto Andreantoro, Deva Agung Mahendra
A related party between an entity that has the power to influence the entity either directly or indirectly, such as equity participation, family relationships, management control and technology. This study aims to analyze the related party tax based on Indonesian law and the Indonesian tax treaty with Japan. Researchers used a qualitative explanative research type in this study. To obtain the required data, researchers conducted data by means of study literature, observation and documentation.