Tag
#Transfer Pricing Documentation (TP-Doc)
Showing 1-6 of 6 items
articleMUC Professional Nendi Bahtiar Presents TP Documentation Strategies to UI Students
Nendi Bahtiar from MUC Consulting shared insights and strategies on preparing Transfer Pricing Documentation (TP Doc) with students of Universitas Indonesia during the 2025 Tax Seminar.
Oct 24, 2025
articlePMK 172/2023 Updates Local Document Content in TP Documentation
Through Minister of Finance Regulation (PMK) No. 172/2023 on the Application of the Arm's Length Principle (PPKU), the Indonesian Government has updated the aspects that must be included in the preparation of the Local File, as part of the Transfer Pricing Documentation (TP Doc) report.
Feb 16, 2024
articleConsolidating Transfer Pricing-Related Regulations, Check Out the Comprehensive Overview of PMK 172/2023
The Indonesian government through the Minister of Finance on 29 December 2023 stipulated a new regulation related to transfer pricing, namely Minister of Finance Regulation (PMK) Number 172 Year 2023 on the application of the arm's length principle in transactions affected by special relationships (PMK 172/2023).
Jan 31, 2024
articlePMK 172/2023 Changes the Threshold Reference for Consolidated Gross Revenue Related to CbCR
Through the Minister of Finance Regulation (PMK) Number 172 of 2023, the reference for determining the threshold of the consolidated gross revenue of business groups for determining the obligation to prepare and report Country by Country Report (CbCR) is amended.
Jan 25, 2024
articlePMK 172/2023 Details Industry Analysis Provision on PKKU
Provisions regarding industry analysis related to the arm's length principles (PKKU) are regulated in more detail in Minister of Finance Regulation (PMK) Number 172 of 2023 which took effect on 29 December 2023.
Jan 22, 2024
articleExamining the Deadline of TP Doc Availability in PMK 172/2023
The enactment of Minister of Finance (PMK) Regulation No. 172 of 2023 on the Application of Arm's Length Principles (PKKU) in Transactions Affected by Special Relationships has changed the provisions related to the obligation to provide Transfer Pricing Documentation (TP Doc).
Jan 19, 2024
