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All Journal Greenation International Journal of Economics and Accounting
Dani Roberto Simanjuntak
Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
Economics, Econometrics & Finance

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Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model Dani Roberto Simanjuntak; Basyiruddin Nur; Ahalik Ahalik; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1116

Abstract

This study addresses the legal uncertainty in distinguishing bona fide administrative disputes under the Arm’s Length Principle (ALP) from criminal tax fraud in transfer pricing practices in Indonesia. Utilizing a juridical-normative approach combined with comparative legal analysis, this paper evaluates four landmark judicial precedents (PT Astra International Tbk, PT Asian Agri Group, PT Adaro Indonesia, and PT Kaltim Prima Coal) against PMK 172/2023, OECD DEMPE standards, and international corporate criminal liability doctrines. The findings indicate that the boundary between administrative adjustments and criminal prosecution relies on substantiating economic substance and corporate intent (mens rea), rather than nominal tax correction thresholds. This paper contributes three conceptual frameworks: (1) the Four-Layer Transfer Pricing Fraud Test, (2) the Corporate Mens Rea Reconstruction Model, and (3) the Forensic Early Warning Framework. Grounded in utilitarian theory and the ultimum remedium principle, the study advocates for prioritizing restorative administrative sanctions to maximize state revenue recovery while safeguarding the national investment climate.
Co-Authors Ahalik Ahalik Atik Budi Paryanti Basyiruddin Nur Karsam Karsam Solihin Solihin