Transfer Pricing Audit Policy Design Toward A Fair Tax System In Indonesia
Ginda Togatorop,
Haula Rosdiana,
Milla Sepliana Setyowati
Abstract:The execution of transfer pricing (TP) audit policies, aimed at deterring tax evasion activities and ensuring adherence to the arm's length principle (ALP) among affiliated parties, is scrutinized in this investigation. This study adopts a qualitative research approach encompassing post-positivism and constructivism, employing data analysis methodologies like triangulation techniques and utilizing NVivo tools such as Coding. The research seeks to elucidate and scrutinize the enforcement of transfer pricing aud… Show more
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