Transfer Pricing Report - Indonesia
Take Control of Transfer Pricing Indonesia for Tax Clarity & Total Tax Compliance.
Indonesia’s Transfer Pricing regime, governed by Article 18(3) of Income Tax Law No. 36 of 2008 and PMK-213/PMK.03/2016, requires related-party transactions to comply with the arm’s-length principle.
Taxpayers must prepare and maintain Local File, Master File, and Country-by-Country Report (CbCR) documentation aligned with OECD BEPS Action 13.
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Still Have Questions?
Is Transfer Pricing documentation mandatory in Indonesia?
Yes, Indonesia requires Transfer Pricing documentation under PMK-213 and related tax regulations.
A complete Transfer Pricing Study ensures compliance with Indonesia’s arm’s length requirements.
Does Indonesia follow OECD Transfer Pricing Guidelines?
Yes, Indonesia aligns its TP framework with OECD principles for methods and comparability.
This ensures Transfer Pricing in Indonesia is globally consistent yet locally compliant.
Which transactions require a Transfer Pricing Study in Indonesia?
Cross-border related-party transactions in goods, services, financing, and intangibles must be documented.
A Transfer Pricing Study supports defensible pricing for businesses operating in Indonesia.
What documentation obligations apply in Indonesia?
Indonesia mandates Local File, Master File, and CbC Reporting for qualifying taxpayers.
Accurate Transfer Pricing documentation ensures timely compliance in Indonesia.
How does benchmarking work under Indonesia’s TP rules?
Benchmarking compares Indonesian controlled transactions with independent regional and global comparables.
This ensures Transfer Pricing outcomes in Indonesia reflect arm’s length pricing.
What penalties apply for TP non-compliance in Indonesia?
Indonesia imposes penalties, adjustments, and interest for missing or inaccurate documentation.
Robust Transfer Pricing documentation reduces audit exposure in Indonesia.
How often should Transfer Pricing documentation be updated in Indonesia?
Annual updates or revisions after material business changes are recommended.
Regular reviews keep Transfer Pricing compliance accurate in Indonesia.
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