{"id":291,"date":"2019-08-01T13:01:18","date_gmt":"2019-08-01T13:01:18","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=291"},"modified":"2024-09-18T11:21:49","modified_gmt":"2024-09-18T11:21:49","slug":"new-tax-audit-guideline-on-the-related-party-transactions","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2019\/08\/01\/new-tax-audit-guideline-on-the-related-party-transactions\/","title":{"rendered":"New Tax Audit Guideline On The Related Party Transactions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"291\" class=\"elementor elementor-291\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-257211f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"257211f2\" 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-2598535a\" data-id=\"2598535a\" 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-6a7494c0 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"6a7494c0\" 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\tNew Tax Audit Guideline On The Related Party Transactions\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-76157560 de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"76157560\" 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\">1 8 \u6708, 2019<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa2ce17 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"4aa2ce17\" 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=\"1000\" height=\"667\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-2.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-2.png 1000w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-2-300x200.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-2-768x512.png 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-2-18x12.png 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\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-290e5ac2 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"290e5ac2\" 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\":292,\"width\":750,\"height\":500,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><!-- \/wp:image --><!-- wp:paragraph --><\/p>\n<p>Effective 1 July 2013, Indonesia issues a new tax audit guideline, PER-22\/PJ\/2013 (PER-22), towards taxpayers which have transactions with related parties. This regulation superseded the former regulation KEP-01\/\/PJ.07\/1993.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>PER-22 provides directions to the tax officers on how to carry out an audit of related party transactions, commonly called a transfer pricing audit. In principle, this audit examines the arm\u2019s length principles on transactions with affiliated parties, including but not limited to sale, purchase and\/or transfer of tangible assets, intra-group services, transfer and\/or use of intangible assets, interest payments and sale and\/or purchase of shares. The significance of PER-22 for taxpayers is to better assist them in preparing for tax audits in Indonesia. Tax audits will be more likely to be conducted in Indonesia as Directorate General of Taxation (DGT) has increased its tax collection target through audit or examination in 2013 by 40% or approximately USD1.8 billion.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Some key issues that are relevant to the taxpayers are as follows:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true} --><\/p>\n<ol>\n<li>More detailed information is required in a form template to be provided during a transfer pricing audit. Such forms are as follows:<\/li>\n<\/ol>\n<p><!-- \/wp:list --><!-- wp:table {\"className\":\"is-style-regular\"} --><\/p>\n<figure class=\"wp-block-table is-style-regular\">\n<table>\n<thead>\n<tr>\n<th>No.<\/th>\n<th>Form<\/th>\n<th>Required Information<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Transactions with related parties<\/td>\n<td>Similar to appendix 1771-3A CITR.<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Segment information<\/td>\n<td>Financial information by segments.<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Supply chain management analysis<\/td>\n<td>Identification of companies within the tax payer\u2019s group that perform a determined function in the overall value chain of the group and the net operating income of those companies.<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Functions, assets and risks analysis<\/td>\n<td>A detailed checklist of functions, assets, and risks.<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Business characteristics<\/td>\n<td>Statement of business characteristics, similar to the business sector the taxpayer is in, based on functions, assets, and risks.<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Comparability analysis<\/td>\n<td>Details on the comparability of the selected comparable companies.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><!-- \/wp:table --><!-- wp:list {\"ordered\":true,\"start\":2} --><\/p>\n<ol start=\"2\">\n<li>Supply chain analysis is now required as described in 1). A taxpayer is required to provide information on the value chain relevant to the tax payer\u2019s business and its group as a whole, including the foreign entities. Additionally, it is also required to provide information on net operating income for each entity involved in the value chain.<\/li>\n<li>The use of multiple year data to avoid distortion.<\/li>\n<li>Methods used in transfer pricing audit are Comparable Uncontrolled Price (CUP), Resale Price, Cost Plus, Transactional Net Margin, and Profit Split. The Profit Split method is being discussed in more detail in the guidance. Therefore, given more vivid guidance in applying this method, it is likely that the government tax auditors will apply this method during the tax audits.<\/li>\n<li>Continuously focus on segment data.<\/li>\n<\/ol>\n<p><!-- \/wp:list --><\/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-109c04fa\" data-id=\"109c04fa\" 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-7ce11a7e de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"7ce11a7e\" 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 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.elementor-divider__text{direction:rtl}.e-container>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow,0)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0262bd de_scroll_animation_no elementor-widget elementor-widget-elementskit-post-list\" data-id=\"3b0262bd\" data-element_type=\"widget\" data-widget_type=\"elementskit-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items ekit-post-list-wrapper\">\n\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/30\/new-administrative-standard-for-companies-a-closer-look-at-minister-of-law-regulation-no-49-of-2025\/\" >\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\">New Administrative Standard for Companies: A Closer Look at Minister of Law Regulation No. 49 of 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\t30 4 \u6708 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\/zh\/2026\/04\/21\/kap-drs-bernardi-rekan-bagian-dari-reanda-international-memperkuat-kemitraan-dengan-rekanan-bni-sejak-2018\/\" >\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\">KAP Drs. Bernardi &amp; Rekan, bagian dari Reanda International, Memperkuat Kemitraan dengan Rekanan BNI Sejak 2018<\/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\t21 4 \u6708 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\/zh\/2026\/04\/21\/kap-drs-bernardi-rekan-dengan-afiliasi-reanda-internasional-meraih-klasifikasi-grade-a-rekanan-bank-mandiri\/\" >\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\">KAP  Drs. Bernardi &amp; Rekan, dengan Afiliasi Reanda Internasional, Meraih Klasifikasi Grade A Rekanan Bank Mandiri<\/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\t21 4 \u6708 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\/zh\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/\" >\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\">Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax 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 4 \u6708 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\/zh\/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 3 \u6708 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\/zh\/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 2 \u6708 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\/zh\/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 2 \u6708 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\/zh\/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 12 \u6708 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\/zh\/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 12 \u6708 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\/zh\/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 11 \u6708 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>Effective 1 July 2013, Indonesia issues a new tax audit guideline, PER-22\/PJ\/2013 (PER-22), towards taxpayers which have transactions with related parties [&#8230;]<\/p>","protected":false},"author":1,"featured_media":292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=291"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/291\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/292"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}