{"id":281,"date":"2019-07-30T11:45:29","date_gmt":"2019-07-30T11:45:29","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=281"},"modified":"2024-09-18T11:21:33","modified_gmt":"2024-09-18T11:21:33","slug":"the-changing-landscape-of-transfer-pricing-in-indonesia","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/id\/2019\/07\/30\/the-changing-landscape-of-transfer-pricing-in-indonesia\/","title":{"rendered":"The Changing Landscape Of Transfer Pricing In Indonesia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"281\" class=\"elementor elementor-281\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44d6ae92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44d6ae92\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1fb761ab\" data-id=\"1fb761ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e9e1d91 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"4e9e1d91\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tThe Changing Landscape Of Transfer Pricing In Indonesia\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19a587db de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"19a587db\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">Juli 30, 2019<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214492a4 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"214492a4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"665\" height=\"442\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-1-1-e1663766635841.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-1-1-e1663766635841.png 665w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-1-1-e1663766635841-300x199.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-1-1-e1663766635841-18x12.png 18w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c872925 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"5c872925\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p><!-- wp:image {\"id\":289,\"width\":498,\"height\":374,\"sizeSlug\":\"full\",\"style\":{\"color\":{}}} --><\/p>\n<figure class=\"wp-block-image size-full is-resized\"><\/figure>\n<p><!-- \/wp:image --><!-- wp:paragraph --><\/p>\n<p>Transfer pricing has entered a more mature stage since 2009 with more rigorous regulations and enforcements. Since then the transfer pricing audit has become more daunted for taxpayers. Transfer pricing itself is not a new issue in Indonesia. It was already introduced in the 1983 Income Tax Law issued by the Indonesian Tax Office (ITO). However, it was never enforced in practice until 2009 with the issuance of Government Regulation (PP) 80 on 28 December 2007, effective on 1 January 2008, which required taxpayers engaging in transactions under common control to maintain transfer pricing documentation.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>In 2009, the ITO started to demand more by requiring taxpayers to submit a special appendix that contains related party transactions along with the submission of CITR. In 2010, Indonesian transfer pricing had strong grounds with the issuance of PER-43\/PJ\/2010 (PER-43), the first specific transfer pricing guidance, followed by PER-48\/PJ\/2010 (PER-48) on the Mutual Agreement Procedure, and PER-69\/PJ\/2010 (PER-69) on the Advance Pricing Agreement. PER-43 was amended in November 2011 by PER-32 in order to provide clarity with respect to domestic transactions between related parties.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Previously under PER-43, all domestic related party transactions were subject to transfer pricing documentation requirements. With PER-32, the documentation requirements are only for domestic transactions between related parties that are effectively not taxed on the same basis. Another notable change is the replacement of the hierarchy of transfer pricing methods with the most appropriate method approach in line with the OECD transfer pricing guidelines. PER-32 adopted a strict hierarchy in the selection of transfer pricing method of which comparable uncontrolled prices (CUP) method must be considered first, followed by adjusted CUP method, then by one of the two gross margin methods, i.e. resale price method (RPM) or cost plus method (CPM). Net-profit-based methods, such as the transaction net margin method (TNMM), may be applied only if there are \u201cdifficulties\u201d in applying one of the more direct pricing methods. Another change is the increased exemption limit from transfer pricing documentation from previously IDR 1 million (approx. the US $110) to IDR1 million (approx. the US $110).<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>In November 2012, new regulations regarding the conduct of transfer pricing documentation and audits were being drafted and are expected for release immediately in 2013. The highlights of key potential changes TP guidelines of the upcoming regulations are discussed below.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true} --><\/p>\n<ol>\n<li>Expanded definition of related party<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>The current definition includes the following:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Share participation of 25% or more through direct, indirect or shared)<br \/>Control through management or technology; or<br \/>Family relationships.<br \/>The upcoming regulations are likely to include parties involved in Production Sharing Contracts and Contracts of Work. Another major change is the inclusion of major customers and\/or vendors which could potentially create disputes in international taxation cases given that this is different from OECD\u2019s ruling.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true,\"start\":2} --><\/p>\n<ol start=\"2\">\n<li>Increased threshold for TP Documentation requirements<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>The proposed exemption limited would be taxpayers with sales or purchase transactions amounting to more than IDR 50 billion (approx. USD 5.5 million) and related party transactions more than IDR 5 billion (approx. USD 550,000) per fiscal year.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true,\"start\":3} --><\/p>\n<ol start=\"3\">\n<li>Amended TP documentation requirements<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>The new regulation will likely to require TP documentation only for domestic transactions involving taxpayers subject to different tax profiles, such as taxpayers who are subject to different tax rates, taxpayers who are subject to a different tax system (e.g. final tax), transactions that are subject to Luxury Goods Sales Tax, taxpayers reporting significant\/abnormal losses, and transactions with oil and gas contractors.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>The selection of the transfer pricing method is still likely to apply the \u201cmost appropriate method\u201d approach. Although the new upcoming regulations would emphasize that the most appropriate method should not disregard the hierarchy of the methods, meaning CUP would always be preferable.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true,\"start\":4} --><\/p>\n<ol start=\"4\">\n<li>Revised Mutual Agreement Procedure (MAP)<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>The key revision of the MAP regulations is that the MAP application can be processed simultaneously with the domestic dispute resolution process in Indonesia.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true,\"start\":5} --><\/p>\n<ol start=\"5\">\n<li>Revised Advance Pricing Agreement (APA)<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>Currently, APA \u2013 an arrangement where the taxpayers and the ITO agree in advance, on an acceptable transfer pricing result for three years- is not commonly pursued in Indonesia as a way out to tax disputes as APA is not a replacement of a tax audit. Therefore, the new regulations are designed to encourage taxpayers to negotiate APA.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true,\"start\":6} --><\/p>\n<ol start=\"6\">\n<li>More clarity in intellectual property (IP) transfers<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>In practice, TP audits have been focusing on related party transactions, in particular, royalty payments to related parties. The general rule is that a taxpayer must be able to show that the royalty payments meet the three-step test, i.e. verified ownership of the IP, verified benefits from the ownership of the IP, and lastly, the payments meet the arm\u2019s length test. The new regulations, therefore, provide more clarifications in determining the arm\u2019s-length nature of IP transfers among related parties.<!-- \/wp:paragraph --><\/p>\n<ul><!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3090faa\" data-id=\"3090faa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25696c82 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"25696c82\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading 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Consultants<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t02 Apr 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/03\/30\/late-tax-filing-no-administrative-penalties-until-april-30-2026\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Elementor #6477<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 Mar 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/02\/10\/reanda-international-signs-memorandum-of-understanding-with-china-construction-steel-structure-to-promote-international-business-cooperation\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International Signs Memorandum of Understanding with China Construction Steel Structure to Promote International Business Cooperation<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 Feb 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/02\/10\/reanda-international-partnered-with-gpipc-green-partnership-of-industrial-parks-in-china-and-chongqing-international-investment-consultation-group-cicc-to-bring-chinas-green-park-solutions-to-belt-and\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International partnered with GPIPC (Green Partnership of Industrial Parks in China) and Chongqing International Investment Consultation Group (CICC) to bring China\u2019s Green Park Solutions to &quot;Belt and Road&quot; countries<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 Feb 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/12\/30\/elementor-6395\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Government Issues KBLI 2025: Key Implications for Businesses and Taxpayers<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 Des 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/12\/08\/reanda-bernardi-and-bca-successfully-hold-tax-seminar-the-dual-edge-of-tax-managing-risks-and-capturing-savings\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda Bernardi and BCA Successfully Hold Tax Seminar \u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 Des 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6346\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Building Business Collaboration &amp; Sustainability at Reanda Regional Meeting 2025<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/06\/24\/indonesia-to-launch-the-worlds-9th-largest-floating-lng-facility-in-west-papua\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia to Launch the World\u2019s 9th Largest Float`ing LNG Facility in West Papua<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t24 Jun 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Transfer pricing has entered a more mature stage since 2009 with more rigorous regulations and enforcements. Since then the transfer pricing [&#8230;]<\/p>","protected":false},"author":1,"featured_media":300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/comments?post=281"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/281\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media\/300"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media?parent=281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/categories?post=281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/tags?post=281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}