IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Desiana, Wardiyana
Abstract:
The purpose of this study is to analyze the implementation of Advance Pricing Agreement (APA) Approach and Mutual Agreement Procedure (MAP) Approach to settle the tax dispute. This research is a library research. This study concludes that the APA or MAP do help the taxpayer to avoid or settle the tax dispute over transfer pricing.