Indonesia: Overview of transfer pricing environment
An overview of the current transfer pricing environment in Indonesia
An overview of the current transfer pricing environment in Indonesia
It has been almost 30 years since Indonesia introduced some form of transfer pricing regulations, and transfer pricing has been at the forefront of the tax authorities’ attention ever since.
Read a May 2023 report [PDF 772 KB] prepared by the KPMG member firm in Indonesia that provides an overview of the current transfer pricing environment in Indonesia, including documentation requirements, topics related to the end of the coronavirus (COVID-19) pandemic, year-end adjustments, advance pricing agreements (APAs), common challenges faced by taxpayers, and potential solutions to recurrent tax disputes.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.