Tax Dispute Settlement Analysis On The Implementation Of Transfer Pricing in Transactions Between Affiliated Companies Using Advance Pricing Agreement (APA) Or Mutual Agreement Procedure (MAP) In Indonesia

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.

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Desiana, Wardiyana (2021); Tax Dispute Settlement Analysis On The Implementation Of Transfer Pricing in Transactions Between Affiliated Companies Using Advance Pricing Agreement (APA) Or Mutual Agreement Procedure (MAP) In Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11565