印尼转让定价监管已迈入严格执法新时期。 在MOF-172/2023法规实施满一年之际，税务总局（DGT）的工作重心已从政策普及转向实质审查。 虽然部分跨国企业已完成文档体系优化并更新定价分析，但仍有众多企业固守传统做法，正面临不断升级的审计风险。

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