The Korea Tax Centre(KTC) held the Knowledge Exchange and Training Program (KETP) for the Directorate General of Taxes of the Indonesia Ministry of Finance in Bali, Indonesia, 15-17 July 2025. The programme focused on the Transfer Pricing for Indonesian tax authorities, covering the overall concept of the Transfer Pricing and discussing the cases of Indonesia, referring to the real practices. 

The program was attended by 32 tax officials from the Indonesian Ministry of Finance. The speakers included Ms. Melinda Brown (OECD), Anthony Clark(HMRC), Stephen Denyer(HMRC). 

On the first day of the workshop, Mr. Inwoong Hwang, Director-General of KTC, gave an opening speech to kick off the event.

The speakers had various experience in the topic of Transfer Pricing and ensured that the participants gained the practical and applicable knowledge. 

In the following session, transfer pricing issues related to intangibles were discussed and also transfer pricing aspects in business restructurings were thoroughlyexamined.

On the Day 2, discussions on the prior topic, transfer pricing aspects in business restructurings continued, and the application of the Profit Split Method was also extensively analysed.

On the Day 3, the discussion on the topic of application of the Profit Split Method was continued and the role of risk in delineating transactions were examined. The operational guidance from the HMRC in this matter was also provided.

Over the course of the three-day programme, the speakers examined the transfer pricing issues related to the business areas such as hotel and mining, providing participants with hands-on and practical information in the field.

In addition, in-depth discussions were conducted throughout the programme between partiticpants and the speakers.

The officials of Directorate General of Taxes of Indonesia contributed to more valuable and in-depth discussions through pre-prepared case presentations.