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All Journal Indonesian Tax Justice Review
Raja Parsaoran Sihombing
Universitas Sumatera Utara

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Transfer Pricing Disputes and Tax Justice: Lessons from Indonesian Court Decisions Lucas Jonathan Prasetya; Raja Parsaoran Sihombing
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/0tvwrz72

Abstract

Transfer pricing disputes are central to tax justice debates in developing countries due to their implications for revenue allocation and corporate accountability. This paper analyzes selected Indonesian tax court decisions involving transfer pricing disputes to evaluate judicial approaches to enforcing the arm’s length principle. Using doctrinal case law analysis, the study examines evidentiary standards, judicial reasoning, and institutional constraints. The findings reveal that limited access to comparable data and information asymmetries disadvantage tax authorities in disputes with multinational enterprises. Judicial reliance on formal documentation often weakens substantive assessments of economic reality. The global contribution of this paper lies in demonstrating how domestic judicial capacity shapes the effectiveness of international tax rules. Indonesia’s experience provides comparative insights for emerging economies facing similar challenges in transfer pricing enforcement. The study contributes to global tax justice literature by emphasizing that legal transplantation of international standards must be accompanied by institutional strengthening to ensure fair outcomes.
Co-Authors Lucas Jonathan Prasetya