Tag
#Affiliated Transaction
Showing 1-8 of 8 items
articleCredit Rating vs Quotation: Should We Choose One?
Pressure in the financial market and a decline in credit ratings can affect bond yields and corporate borrowing costs. This article compares the credit rating and quotation approaches in assessing the arm’s length nature of interest on debt securities or bonds, particularly in intercompany loan transactions for transfer pricing analysis purposes.
Mar 13, 2026
articleDGT to Gather Corporate Taxpayer Group in One Tax Office
The government is reportedly drafting a regulation that allows the Directorate General of Taxes (DGT) to centralize corporate taxpayer groups in Indonesia in the same Tax Office (KPP).
Jul 30, 2024
articlePMK 172/2023 Reorganizes VAT on Related-Party Transactions, DGT Authorized to Adjust Selling Price
Through Minister of Finance Regulation (PMK) Number 172 Year 2023, the Directorate General of Taxes (DGT) is now authorized to make adjustments to the selling price or replacement value, as the basis for imposing Value Added Tax (VAT), in transactions affected by special relationships.
Jan 18, 2024
articleGovernment Regulation Number 55 Year 2022, State Legitimacy "Meddling" in Taxpayer Special Relations
Government Regulation (PP) Number 55 of 2022 on Adjustment of Regulations in the Income Tax (PPh) Sector is the latest legitimization for the state to "interfere" in the special relationship of taxpayers, as well as supervise affiliated transactions influenced by these relationships.
Feb 14, 2023
articleConfirmation of Secondary Transfer Pricing Adjustment as Dividend
This confirmation is contained in Article 36, paragraph (6) Government Regulation (PP) Number 55 of 2022. This policy is a derivative of Article 18 paragraph (3) of the Law concerning Harmonization of Tax Regulations (HPP Law), which has not been detailed in explaining the definition of a dividend.
Feb 13, 2023
articlePreventing Tax Avoidance, PP 55/2022 Adopts New Borrowing Cost Provisions
This method will compare earnings before deducting interest, taxes, depreciation and amortization (EBITDA) or Earning Stripping Rules (ESR). This method is also known by other terms, such as Fixed Ratio, Interest-to-Profits Ratio.
Feb 1, 2023
articleUnderstanding Three New Transfer Pricing Methods in Government Regulation Number 55 of 2022
How to determine the fairness of a special relationship transaction is now increasingly diverse, after the government released three new transfer pricing methods in Government Regulation (PP) Number 55 of 2022.
Jan 25, 2023
articleThe End of the LIBOR Era and Its Impact on Affiliated Transactions
The business world needs to anticipate the impact of the London Interbank Offered Rate (LIBOR) termination as the benchmark interest rate on financial transactions between affiliated companies.
Oct 14, 2021
