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All Journal E-JURNAL AKUNTANSI
Arifin Rosid
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Cash Pooling in Tax Dispute Perspective: Efficiency and Regulatory Challenges Denis Diastiti; Arifin Rosid
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p01

Abstract

Cash pooling is a cash management strategy that is designed to enhance efficiency. Cash pooling entails transactions with affiliated entities, that can lead to disputes with the tax authorities. The objective of this research is to identify the underlying causes of disputes and to propose strategies for the minimization of such disputes in the future. A qualitative approach was employed, utilizing a case study methodology. This entailed a content analysis of tax court decisions issued between 2021 and 2023 related to cash pooling disputes, complemented by interviews with relevant sources. The analysis identified four principal categories of causes of tax disputes over cash pooling. Disputes occur due to tax auditor factors (competence, communication, proof), taxpayers (documentation and fairness), audit methods (audit guidelines, interpretation of agreements, delineation of transactions), and the absence of domestic regulations related to cash pooling.
Co-Authors Denis Diastiti