Navigating the New Indonesian Transfer Pricing Guidelines (MoFR-172/2023): Updates, Impacts, and Regional Perspectives

  • January 26, 2024
  • 09:00 WIB to 11:00 WIB
  • Zoom Live
TaxPrime PMK 172 Tahun 2023

We are excited to announce the upcoming webinar, highlighting the long awaited PMK 172/2023 or Minister of Finance Regulation Number 172 of 2023 (MoFR-172), or as we call, The New Indonesian Transfer Pricing Guidelines.

🔍 Indonesia’s transfer pricing landscape is poised for a transformation with MoFR-172 (PMK 172/2023). This pivotal regulation, centered on the Implementation of the Arm’s Length Principle (Prinsip Kewajaran dan Kelaziman Usaha/PKKU), marks a strategic response to recent amendments in the Income Tax Law and the General Provisions and Procedures of Taxation Law. These are aligned with the harmonization of Tax Regulations Law, further defined by GR-50 and GR-55 of 2022. MoFR-172 introduces vital changes in how transfer pricing, Mutual Agreement Procedure (MAP), and Advance Pricing Agreement (APA) are conceptualized and implemented, signaling a progressive step towards refining tax compliance and fairness in business practices.

Join us in an elaborative Webinar on 26 January 2024 at 9.00 WIB where we delve deeper into MoFR-172. Discover the changes, their impacts, and gain international perspectives on these pivotal shifts in transfer pricing guidelines. This is your opportunity to understand the nuances of the regulation and its implications for your business.

We look forward to welcoming you to an enlightening discussion and providing valuable insights into Indonesia’s evolving tax landscape.


Emanuel Dewo Adi Winedhar
Managing Partner
Transfer Pricing Compliance & International Tax Division

Muhamad Noprianto
Senior Manager
Transfer Pricing Compliance & International Tax 

Bayu Rahmat Rahayu
Transfer Pricing Compliance & International Tax

Bobby Savero
Transfer Pricing Compliance & International Tax

Yuri Numata
KPMG Japan

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