The complexity of multinational business models and ambiguous interpretation of tax regulation have made transfer pricing disputes over cross-border transactions in Indonesia increasingly inevitable. The limited ability of tax audit teams to comprehend and process transfer pricing data further complicates the issue. A strategic approach to transfer pricing, especially implementing the Arm’s Length Principle, is fundamental to addressing such challenges.
跨国商业模式的复杂性和对税收法规的模糊解释 税收法规的解释模糊不清，使得印尼跨境交易中的转让定价争议日益不可避免。在印度尼西亚，跨国交易的转让定价争议越来越不可避免。有限的 税务审计团队理解和处理转让定价数据的能力有限 使问题进一步复杂化。转让定价的战略方法 特别是执行公平交易原则，是应对这些挑战的基础。应对这些挑战的根本。
跨国业务模式的复杂性以及税收法规解释的模糊性，使得印度尼西亚跨境交易中的转让定价争议日益不可避免。税务稽查团队在理解和处理转让定价数据方面能力的有限性进一步加剧了这一问题。采取战略性转让定价方法，尤其是实施“独立交易原则”，对于应对这些挑战至关重要。
The outcomes of tax audits from an Indonesian perspective are nothing but a failure to capture the perspective of one multinational company's global value chain. This may result in taxpayers bearing the burden of double taxation. A more integrative approach is needed, considering the interests of both countries involved in cross-border transactions. The Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 172 of 2023, as the latest transfer pricing regime in Indonesia, provides the framework required to resolve any possible international tax disputes and prevent future double taxation in any affiliated transaction. This regulation can be viewed as a fair outcome needed for taxpayers.
从印尼的角度来看，税务审计的结果只不过是未能从一家跨国公司的全球价值链的角度出发。这可能导致纳税人承担双重征税的负担。考虑到参与跨境交易的两个国家的利益，需要采取更具综合性的方法。财政部 2023 年第 172 号法规（Peraturan Menteri Keuangan / PMK）是印尼最新的转让定价制度，它提供了解决任何可能的国际税务纠纷所需的框架，并防止未来在任何关联交易中出现双重征税。该法规可视为纳税人所需的公平结果。
从印尼的角度来看，税务稽查的结果往往未能反映一家跨国公司全球价值链的全貌。这可能导致纳税人承受双重征税的负担。需要一种更具整合性的方式，综合考虑跨境交易涉及的两国利益。作为印尼最新的转让定价制度，《2023年第172号财政部长条例》（Peraturan Menteri Keuangan/PMK）为解决可能出现的国际税收争议以及防止未来双重征税提供了必要的框架
The PMK-172 is sort of an aggregation of previous transfer pricing regulations in Indonesia, under PMK-213, PMK-22, and PMK-49.
PMK-172 是印尼以前的转让定价法规（PMK-213、PMK-22 和 PMK-49）的总和。
PMK-172 可以看作是对印尼此前转让定价法规（包括 PMK-213、PMK-22 和 PMK-49）的整合
Mutual Agreement Procedure (MAP) is an instrument regulated under PMK-172, which is in line with the OECD regulation of the initiative of eliminating double taxation. Any particular tax assessment letter (Surat Ketetapan Pajak / SKP) will be negotiated between the Directorate of General Taxes (DGT) and the competent authority of the affiliated parties' involved country.
相互协议程序（MAP）是根据 PMK-172 制定的一项文书，符合经合组织（OECD）关于消除双重征税倡议的规定。任何特定的税务评估函（Surat Ketetapan Pajak / SKP）都将由税务总局（DGT）与关联方所在国的主管当局进行协商。
相互协商程序（Mutual Agreement Procedure, MAP）是 PMK-172 规定的一项工具，与经合组织（OECD）消除双重征税的倡议相一致。任何特定的税务评估通知书（Surat Ketetapan Pajak, SKP）都将由印尼税务总局（DGT）与相关方所在国家的主管机关进行协商解决
By involving both parties, MAP facilitates discussions that lead to agreements preventing double taxation and ensuring compliance with international tax rules. This provides legal certainty for taxpayers and increases transparency and accountability in resolving cross-border tax disputes.
通过双方的参与，MAP 可促进讨论，从而达成防止双重征税和确保遵守国际税收规则的协议。这为纳税人提供了法律确定性，并提高了解决跨境税务纠纷的透明度和问责制。这不仅为纳税人提供法律确定性，还在解决跨境税收争议方面提高了透明度和问责性。
Four parties can submit MAP requests:
四方均可提交 MAP 申请：
A resident taxpayer can initiate a MAP request when a corresponding adjustment is necessary. This adjustment is made to transfer pricing material following determinations by the tax authority.
当需要进行相应调整时，居民纳税人可提出 MAP 申请。这种调整是在税务机关确定后对转让定价材料进行的。