Nofita, Efi and Nuryanah, Siti (2022) Benefit Test Analysis on Intra-Group Services Transactions in Indonesia. In: Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia.
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Abstract
Intra-group transaction of services between affiliated companies is one of the transactions that has a high transfer pricing risk. This research is motivated by a dispute between taxpayers and the tax authorities in Indonesia related to testing the economic benefits of intra-group service transactio
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:12 |
| Last Modified: | 17 Apr 2026 06:36 |
| URI: | http://eprints.eai.eu/id/eprint/38221 |
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