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Nasikh
Universitas Negeri Malang
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Journal : Educoretax

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Analysis of interest expense deduction in transfer pricing dispute in Indonesia Nasikhudin, Nasikhudin; Supriyadi, Supriyadi
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1115

Abstract

This study provides a comprehensive examination of interest expense disputes within the context of transfer pricing in Indonesia. Multinational enterprises frequently employ transfer pricing mechanisms to reduce their tax obligations, often leading to legal challenges in tax courts. The research employs a qualitative methodology, focusing on a detailed analysis of several tax court verdicts related to interest expense disputes. The primary dataset comprises appellate verdicts available from the official tax court repository. The study identifies key factors influencing the outcomes of such disputes, including the strength of the evidence presented, the consistency between recorded contracts and actual economic conditions, coherence between transfer pricing documentation and real-world practices, the legitimacy and rationality of the loan arrangements, utilization of reliable comparability data, and substantive arguments concerning the applicability of the Debt-to-Equity Ratio (DER) for assessing interest expense reasonableness. Furthermore, the research underscores crucial considerations for taxpayers, such as the role of DER in determining expense reasonableness, the regulatory framework governing interest-free loans, methodologies for applying the arm’s length principle in interest expense transactions, and the importance of meticulous documentation in transfer pricing files (TP Documentation).
Co-Authors Abdul Aziz Dwi Putra Abdulloh Adha, Ahmad Ridlotul Afrianda, Teguh Agung Haryono Agus Hermawan Agus Sumanto Agustina, Silvia Nurlaili Ahmad Zainudin Akbarti Na'ima Akhmad Al Ittikhad Akhmad Al Ittikhad Albadi’ah, Ida Vaeruza Ali, Marlina Alias, Yatimah Binti Alif Syaiful Adam Andhika Widianto Rahardjo Andhika Widianto Rahardjo Annisa Dwi Wulandari Ari Priharta Arif Amrullah Artanti, Kafa Pramitha Anggraini Indhira Atika Sari Puspita Dewi Aturroifah, Nuviya Illa Muthi Azizah, Puspa Dewi Bachrodin, Hanis Bagus Dwi Krismono Cahayana, Monika Ruth Chusnana Insyaf Yogiyanti Dhea Paradita Dian Fatma Supriyanti Dinda Indrianingrum Donni Pratama Dwikky Alfandi Irianto Emma Yunika Puspasari Etty Soesilowati Faiq Nur Saidah Febriani, Candra Putri Fikri, Ahmadani Darul Fina Nur Azizah Fiyardi Dwi Laksono Grisva Agustin Grisvia Agustin Gumilar, Aris Hadi Sumarsono Haidar Ali Hanik Munaddifah Hartatiek, Hartatiek Hartatiek, Hartatiek Heri Soesanto Hidayah, Ade Siyanti Nurul Ida Vaeruza Albadi’ah Irawan, Ivan Danar Aditya Islamiyah, Muizzatul Jatri Endah Nur Muliyanawati Jewaru, Aurelia Astria L. Joko Sayono Joko Utomo Joko Utomo Komariyah, Ana Yuli Lely Jayanti Lia Yuliati Lia Yuliati, Lia Ludi Wishnu Wardana Lustina Fajar Prastiwi Luthfiyah, Ishmah Markus Diantoro Meevasana, Worawat Miftahul Fauziyah Hanifah Moh. Hafidhuddin Karim Mohd Al-ikhsan Ghazali Mualim, Rahmat Mubarak, Bagja Rahmat Muchammad Harly Mudinillah, Adam Muh. Irshan Sachrir Muhammad Adryan Okuputra Muhammad Zunaidi Muntholib Muttaqijn, Imam Nandang Mufti Ni Putu Kumara Shanti Nisa’, Khoirun Nur Asriyani Nur Wahid Ramadhan Nurmayanti, Nadea Catur Nurul Lathii Fatul Chamidah Okuputra, Muhammad Adryan Parno Parno Parno Putri, Febi Rafidah, Farah Ramesh T. Subramaniam Retno Tri Wulandari Revan Ilyaza Risa Suryana Riska, Fati Matur Riski, Dita Suci Novia Rudi Hartono Safitri, Yustina Sahatta, Mahendra Dwianggana Saparullah Saparullah Sefia Kharen Gilar Tiana Sentot Kusairi Silvi Rahmawati Wibowo Siti Khusnul Rofiah Siti Markhamah Sri Rahayu Lestari Sriarianie, Sriarianie Sugeng Hadi Utomo Sujito Sujito Sulikah Sulikah Supriana, Edi Supriyadi Supriyadi Sutopo Sutopo Ulwiyatus Sa’adah Wahjoedi Wahjoedi Wahjoedi Wardani, Vindi Kusuma Wening Patmi Rahayu Wulandari, Annisa Dwi Wulandari, Dwi Wulansari, Nur Iva Yudyanto Yudyanto Yunani Yunani Zunaidi, Muhammad