This analysis examines Indonesia's transfer pricing regulations and their implications for domestic audits.
This article delves into Indonesia's comprehensive transfer pricing regulations, which mandate the preparation of transfer pricing documentation and the application of the arm's length principle for both cross-border and domestic affiliated transactions. It explores the rationale behind these regulations, their implementation and the implications of domestic related-party adjustments in transfer pricing audits.
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Tambunan et al. (2025) studied this question.
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