SSJK Consulting has published the Indonesian Transfer Pricing Documents Guideline based on the Ministry of Finance Regulation No. 213/PMK.03/2016. Under this regulation, every taxpayer who has related party transaction should prepare 3 tiered Transfer Pricing Documentation, i.e. Master File, Local File, and Country by Country Reporting (CbCR).
Directorate General of Tax Regulation has issued a regulation No. 18/PJ/2017 (“PER-18″) regarding verification procedures of the Income Tax payment for the income on transfer of land and/or building, and the Agreement for Sale Purchase of Land and/or Building (PPJB). According to PER-18, the Tax Office will perform Formal and Material Verification to verify the payment of […]