Bayu Andikara

Transfer pricing analyst Indonesia Director General of Taxes

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COVID-19 may impact taxpayers using Indonesia’s APA programme

Businesses making a loss during COVID-19 may be unable to use Indonesia’s advance pricing agreement (APA) programme because of the operating profit threshold but the wording does allow some opportunities. Bayu Andikara, TP analyst at the Indonesia Directorate General of Taxes (DGT) explains.

Bayu Andikara, August 04 2020