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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
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Journal : Dinasti International Journal of Economics, Finance

 1 
Analysis of Tax Court Decisions Over the Deemed Interest Revenue Dispute From Intragroup Interest-Free Loans Handayani, Dian Tri; Alfansuri, Lith; Mayangsari, Sekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4066

Abstract

This research aims to explore tax disputes related to Deemed Interest Revenue of interest-free intra-group loans; an issue that has persisted over time due to regulatory inconsistencies. In 2023, tax revenue contributed significantly to Indonesia’s state income, with 67% of total revenue sourced from taxes. Despite the positive growth in tax collection, the self-assessment system in Indonesia creates opportunities for non-compliance, leading to tax audits by the Directorate General of Taxes (DJP) to ensure legal adherence. However, tax audits often result in disputes between taxpayers and the DJP, particularly over the interpretation of tax regulations. One recurrent dispute involves the tax treatment of interest-free loans, which lacks clear regulatory guidance. Previous studies show a high rate of DJP losses in court over these cases, raising concerns about the effectiveness of the current legal framework. This research will analyze court rulings, comparing the DJP’s and taxpayers’ perspectives on Deemed Interest Revenue of interest-free loans to identify factors that contribute to DJP’s success or failure in tax disputes. The findings aim to provide recommendations to improve DJP’s strategies in court, reduce the number of disputes, and enhance tax compliance.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Pebrianti, Risky Nila Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi