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Transfer Pricing Documentation Preparation - Local and Master File

According to The Ministry of Finance decree no. 213/PMK.03/2016, a Taxpayer who transacts with a party with a transaction value exceeding Rp for tangible assets and more than Rp. for intangible assets in 1 (one) year for each counter-party transaction in the previous fiscal year, then the Taxpayer should prepare the documentation of the said transaction. ET Consultant has been involved in Local and Master file creation for years, and thus we are eager to assist you in your affiliation transaction documentation. In addition, we will also help with fair pricing strategies in case you are going to perform a rearrangement for profit maximization. Of course, these decisions are still within the safe corridor of taxation rules of law.

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Let’s discuss your business and investment opportunities in Indonesia. We will assist you in navigating your business with the most recent regulatory updates.


We are established as an Indonesian Advisory Group – Consulting Firm that provides local and multinational clients support for start-up and managing business operations in Indonesia.

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