Analysis of Transfer Pricing Cases in Relation to Royalty Expense in Indonesian Tax Court: A Framework for Court Excellence Approach

Read the full paper from a group of researchers from Bina Nusantara University, on Analysis of Transfer Pricing Cases in Relation to Royalty Expense in Indonesian Tax Court: A Framework for Court Excellence Approach. The purpose of this study is to analyze the fairness of Indonesian Tax Court verdicts which was measured by Modified Singaporean Justice Scorecard according to existing transfer pricing regulation in Indonesia. Using all verdicts published in Indonesian tax court website; the authors find that the court decisions have been considered as fair with a low percentage of incompliance. The findings are important for taxpayers, regulator and policymakers, as they signal the effectiveness of tax court process.

Full paper can be accessed here