Generative AI for Transfer Pricing Documentation in Indonesia:

On 16 October 2025, DDTCNews reported that generative artificial intelligence (GenAI) is being applied to transfer‑pricing documentation in Indonesia. Tools such as ChatGPT and TPGenie can automatically produce Local Files, Master Files and Country‑by‑Country Reports (CbCR).

GenAI refers to AI systems that create new text by processing input data with machine learning and natural language processing techniques. This capability allows the conversion of transaction data into transfer‑pricing documents that meet regulatory standards, improving speed and accuracy. Nevertheless, Indonesia’s digital infrastructure remains limited and no specific AI regulation exists beyond the existing PMK 172/2023.

Strengthening infrastructure and issuing clear AI rules could lower administrative burdens and error risk for multinational firms. The government is expected to upgrade digital tax platforms and adopt AI guidelines similar to those used in India, the European Union and the United States. Read the full source at news.ddtc.co.id (https://news.ddtc.co.id/review/analisis/1814484/ai-generatif-dalam-dokumentasi-transfer-pricing-bagaimana-ri-bersiap).