by Aditya | Aug 13, 2022 | Transfer Pricing, Umum
It is interesting to see how the terms “related-party” and “transactions affected by a related party” are further defined in the Minister of Finance Regulation (Peraturan Menteri Keuangan – PMK) Number-22/PMK.03/2020, which...
by Aditya | Mar 28, 2022 | Transfer Pricing
Penjelasan lebih lanjut selain dari Undang-Undanga PPh maupun Undang-Undang PPN tentang Hubungan Istimewa ternyatajuga diatur lebih detail dalam Peraturan Menteri Keuangan Pasal 4 ayat (1) PMK No. 22/PMK.03/2020. Hubungan Istimewa merupakan keadaan ketergantungan atau...