Transfer Pricing Documentation

Indonesia has adopted the OECD BEPS Action 13 regarding Transfer Pricing Documentation and Country-by-Country Reporting in PMK 213/PMK.04/2016 (“MoFR”). The MoFR has fundamentally renewed the concept and the approach of the previous regulation, e.g., the three-tiered Transfer Pricing Documents: Local File, Master File and Country-by-Country Report (CbCR), minimum information required,  and the deadline for the preparation.

Further, a significant change is related to the ex-ante analysis, expecting taxpayers to perform the arm’s length analysis based on the information available at the time of the transaction. Therefore, the documents are expected to demonstrate the arm’s length nature of the pricing policies set by taxpayers for its related parties transactions. The approach differs from the ex-post which is widely adopted by jurisdictions

consultant-giving-advice-bonded-zone-application-taxprime

Related Awards

Our team will help you to prepare the transfer pricing document as required by the Indonesian regulations i.e. the application of ex-ante analysis.

Our unique approach in assessing the arm’s length nature of the transactions will increase the level of compliance and, thus, mitigate unnecessary disputes.

Our Related Content

Understanding Hostage-Taking as the Implementation of Ultimum Remedium in Tax Collection

In legal terminology, there is a principle called Ultimum Remedium, which means that criminal law should be used as a last resort in enforcing the law. This principle is also adopted in Indonesian Tax Law.

Understanding Taxation for Influencers

Through Social Network Analytics (SONETA) system, DGT can view and compare PPh and VAT data on social media. DGT also optimizes DGT Enterprise search to analyze taxpayers, such as family members, assets to company ownership.

Things to Consider Before Filing a Tax Dispute Resolution

Currently, Indonesia still implements a self-assessment tax collection system, which gives taxpayers the authority and trust to calculate, pay, and report their own tax obligations.

Meet the experts

Senior Advisor
dewo@taxprime.net
Partner
chalik@taxprime.net
Partner
abdurahman@taxprime.net
Partner
saut@taxprime.net
Partner
ariesprasetyo@taxprime.net
Advisor
prio@taxprime.net

More Services

How Can We Assist You?

Log In

Forgot password?

Forgot password?

Enter your account data and we will send you a link to reset your password.

Your password reset link appears to be invalid or expired.

Log in

Privacy Policy

Add to Collection

No Collections

Here you'll find all collections you've created before.

×