Last updated: November 20, 2025

<Monetary threshold for LF preparation>

​ Applicable if any of the following thresholds are met:

• Annual gross revenue is IDR 50 billion or more

• Related-party transactions involving tangible goods totaling IDR 20 billion or more

• Related-party transactions involving services, intangible assets, or other transactions totaling IDR 5 billion or more

• Transactions with related parties located in countries with lower tax rates than Indonesia

<Preparation deadline>

• Within 4 months after the end of the fiscal year.

<Submission deadline>

• Within 1 month of a request by the tax authority.

<Language>

• Indonesian

<Penalty>

• PMK-172/2023 does not stipulate specific monetary penalties.

• However, failure to submit LF upon request may lead to adjustments based on the tax authority’s own transfer pricing analysis.

  • Reference: PMK 172/2023​