{
    "success": true,
    "data": {
        "id": 1980045,
        "msgid": "expert-discrepancy-in-export-import-data-a-red-flag-but-must-be-proven-1789444412",
        "date": "2026-09-15 10:08:04",
        "title": "Expert: Discrepancy in Export-Import Data a Red Flag, but Must Be Proven",
        "author": "Erik Purnama Putra",
        "source": "REPUBLIKA",
        "tags": "",
        "topic": "Trade",
        "summary": "The government's discovery of discrepancies between Indonesia's crude palm oil (CPO) export data and importing countries' records has been welcomed as an early signal of potential irregularities in the strategic commodity trade. However, an analyst cautions that such discrepancies alone do not prove transfer pricing or underinvoicing. The government must distinguish between initial indications and legal conclusions, with assessments grounded in the arm's length principle under PMK No. 172 of 2023.",
        "content": "<p>REPUBLIKA.CO.ID, JAKARTA \u2013 The government\u2019s finding regarding\ndiscrepancies between crude palm oil (CPO) export and import data should\nbe appreciated as an early signal of potential irregularities in the\ntrade of a strategic commodity. However, the difference in transaction\nvalues cannot automatically be taken as proof of transfer pricing or\nunderinvoicing practices.<\/p>\n<p>Everything must therefore be supported by complete evidence. \u201cThe\ndifference in values between Indonesia\u2019s export data and the import data\nof destination countries is indeed a red flag, but it does not\nautomatically prove that manipulation has occurred,\u201d said Ade Holis,\nHead of Research at NEXT Indonesia Center, in a press statement in\nJakarta on Tuesday (15\/9\/2026).<\/p>\n<p>According to Ade, the government needs to draw a firm distinction\nbetween initial indications and legal conclusions. In the context of\ntransfer pricing, he said, the core issue is not merely the existence of\na price difference, but whether the transaction prices between related\nparties satisfy the arm\u2019s length principle.<\/p>\n<p>Ade noted that transfer pricing is not automatically an illegal\npractice. A violation occurs when prices set in transactions influenced\nby special relationships do not comply with the arm\u2019s length principle\nand applicable tax regulations. He said the provisions on the arm\u2019s\nlength principle set out in PMK Number 172 of 2023 must serve as one of\nthe foundations for assessing these allegations.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/expert-discrepancy-in-export-import-data-a-red-flag-but-must-be-proven-1789444412",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}