In determining transfer pricing, it is important for companies to pay attention to local files and master files. In this article, we will further explain the overview of local files and master files.

Based on its definition, tax fraud refers to the intentional violation of tax laws with the purpose of reducing the amount of tax that should be paid. On the other hand, tax evasion is defined as a violation of taxation by engaging in tax evasion schemes. Tax evasion involves reducing the amount of tax owed or even evading payment altogether through illegal means.

audit planning is one of the most important thing to do before you conduct an audit. In this article, we will discuss more further about the significance of audit planning and how to properly perform an audit for companies.

In maintaining business stability, companies are not only focused on achieving profit targets, but also required to maintain trust and reputation in the eyes of consumers. One of the efforts made by companies to establish a good business identity is by publishing a sustainability report.

Key audit matters (Key Audit Matters "KAM") are matters which, in the auditor's professional judgment, are the most important matters in an audit of an entity's financial statements. This article also discusses the trend of Key Audit Matters in the Asia Pacific region.