ISSN 2394-5125
 

Research Article 


ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH

Jamilah, Gatot Soepriyanto, Meiryani.

Abstract
The purpose of this study is to analyze the fairness of Indonesian Tax Court verdicts which was measured by Modified Singaporean Justice Scorecard according to existing transfer pricing regulation in Indonesia. Using all verdicts published in Indonesian tax court website; we find that the court decisions have been considered as fair with a low percentage of incompliance. The findings are important for taxpayers, regulator and policymakers, as they signal the effectiveness of tax court process.

Key words: Tax Court, Transfer Pricing, Royalty, Tax Court Fairness


 
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Pubmed Style

Jamilah, Gatot Soepriyanto, Meiryani. ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. JCR. 2020; 7(9): 898-904. doi:10.31838/jcr.07.09.167


Web Style

Jamilah, Gatot Soepriyanto, Meiryani. ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. http://www.jcreview.com/?mno=112597 [Access: April 24, 2021]. doi:10.31838/jcr.07.09.167


AMA (American Medical Association) Style

Jamilah, Gatot Soepriyanto, Meiryani. ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. JCR. 2020; 7(9): 898-904. doi:10.31838/jcr.07.09.167



Vancouver/ICMJE Style

Jamilah, Gatot Soepriyanto, Meiryani. ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. JCR. (2020), [cited April 24, 2021]; 7(9): 898-904. doi:10.31838/jcr.07.09.167



Harvard Style

Jamilah, Gatot Soepriyanto, Meiryani (2020) ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. JCR, 7 (9), 898-904. doi:10.31838/jcr.07.09.167



Turabian Style

Jamilah, Gatot Soepriyanto, Meiryani. 2020. ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. Journal of Critical Reviews, 7 (9), 898-904. doi:10.31838/jcr.07.09.167



Chicago Style

Jamilah, Gatot Soepriyanto, Meiryani. "ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH." Journal of Critical Reviews 7 (2020), 898-904. doi:10.31838/jcr.07.09.167



MLA (The Modern Language Association) Style

Jamilah, Gatot Soepriyanto, Meiryani. "ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH." Journal of Critical Reviews 7.9 (2020), 898-904. Print. doi:10.31838/jcr.07.09.167



APA (American Psychological Association) Style

Jamilah, Gatot Soepriyanto, Meiryani (2020) ANALYSIS OF TRANSFER PRICING CASES IN RELATION TO ROYALTY EXPENSE IN INDONESIAN TAX COURT: A FRAMEWORK FOR COURT EXCELLENCE APPROACH. Journal of Critical Reviews, 7 (9), 898-904. doi:10.31838/jcr.07.09.167