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.