Transfer Pricing Cases on Intangibles Performed by Manufacturing Industry Based on Tax Court Decisions 2015-2019 in Indonesia

Business & Economics

• Transfer Pricing 74%
• Intangibles 70%
• Multinational Enterprises (MNEs) 47%
• Manufacturing Industries 47%
• Indonesia 46%
• Payment 43%
• Audit 39%
• Tax 38%
• Dispute 30%
• Value Creation 26%
• Tax Assessment 23%
• Tax Audit 21%
• Competitiveness 19%
• Global Value Chains 17%
• Intangible Assets 15%
• Auditing 13%
• Subsidiaries 13%
• Multinationals 12%
• Fiscal 11%
• Authority 9%

Social Sciences

• Tax courts 100%
• manufacturing industry 78%
• court decision 60%
• pricing 59%
• taxes 53%
• Indonesia 51%
• audit 35%
• transaction 22%
• dispute 19%
• Intangible assets 17%
• value chain 14%
• auditing 14%
• competitiveness 11%
• economy 7%
• interpretation 7%
• regulation 7%