scholarly journals Analysis on the Tax Court Decision on the Deductibility and Armrs Length Price of Royalty Payment (Case Study of PT A and PT B)

2018 ◽  
Author(s):  
Nurfasti Dwi Nugraheni ◽  
Christine Tjen
Keyword(s):  
Court Decision ◽  
Royalty Payment ◽  
Tax Court

scholarly journals Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 12-22
Author(s):  
Muhammad Rifky Santoso
Keyword(s):  
Financial Statements ◽  
Court Decision ◽  
Literature Study ◽  
Flow Test ◽  
Directorate General ◽  
Tax Audit ◽  
Valid Evidence ◽  
Study Case ◽  
Tax Court

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

scholarly journals Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions)

2021 ◽  
Vol 3 (1) ◽  
pp. 27-36
Author(s):  
Intan Puspanita ◽  
Danny Septriadi
Keyword(s):  
Transfer Pricing ◽  
Research Topic ◽  
Qualitative Approach ◽  
Court Decision ◽  
Court Decisions ◽  
Cross Border ◽  
Definition Of ◽  
Tax Court

ABSTRACT This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions. Keywords: arm’s length price, tax dispute, trademarks   ABSTRAK Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik. Kata Kunci: harga wajar, sengketa pajak, trademarks  

scholarly journals EKSISTENSI PENGADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA

2012 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Ismail Rumadan
Keyword(s):  
Rule Of Law ◽  
Justice System ◽  
Court Decision ◽  
Judicial Power ◽  
Legal Certainty ◽  
The People ◽  
Tax Court ◽  
Sense Of Justice

The existence of the tax court in Indonesia as a judicial institution that is specialy expected to play a role in resolving settlement of tax disputes for those seeking justice. However, its existence has not been in line with the justice system one roof in Indonesia as mandated by the 1945 Constitution. Tax court over a regime of taxation law, not a regime of law on Judicial Power. There is not an appeal or cassation resulting tax court decision does not reflect the lack of legal certainty and a sense of justice for the people seeking justice. These conditions lead to the control of the implementation of the Tax Court is very weak. Keywords: Tax Court, Justice System, Rule of Law, Justice.

Discrimination in Seniority Systems: A Case Study

ILR Review ◽  
1982 ◽  
Vol 36 (1) ◽  
pp. 40-55 ◽  
Author(s):  
Maryellen R. Kelley
Keyword(s):  
Supreme Court ◽  
White Women ◽  
White Men ◽  
Organizational Structures ◽  
Supreme Court Decision ◽  
Federal Courts ◽  
Court Decision ◽  
Black Workers ◽  
Formal Rules

According to the 1977 U.S. Supreme Court decision in Teamsters v. U.S., seniority systems that have disparate impacts on women and black workers as compared to white men are not necessarily illegal. This paper uses a case study to examine what constitutes illegally discriminatory treatment in a seniority system in light of the Teamsters decision and subsequent rulings by federal courts. The empirical findings strongly suggest that as of 1976, at least with respect to promotions, the seniority system in the plant studied illegally discriminated against white women and black workers. The author concludes that the methodology used in this case can be applied more generally to other establishments where formal rules and organizational structures are important in shaping promotion opportunities.

scholarly journals Case Review of Surabaya District Court Decision No. 672/Pdt.G/2016/PN.Sby about Unlawful Sale and Purchase Agreement of Land and Building

NORMA ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 37
Author(s):  
Ramzi Maulana Arghie
Keyword(s):  
Bargaining Power ◽  
Legal Protection ◽  
Court Decision ◽  
District Court ◽  
Case Review ◽  
Legal Research ◽  
The Law

The research, entitled Case Study of Surabaya District Court Decision No. 672/Pdt.G/2016/PN.Sby about Unlawful Sale and Purchase Agreement of Land and Building aims to find out whether or not Dirk Tatipata is said to have defaulted on the Sale and Purchase Agreement (PPJB) of land, which he did with Ronald Sanjaya, how the legal protection for Dirk Tatipata as the party who was harmed by the decision of the Surabaya District Court, This is normative legal research, Based on the results of the study, it can be concluded that legally, it is clear that Dirk Tatipata does not have high bargaining power and is a seller of land and buildings on Jl. Sleep No. 103 that has been done in front and signed by Notary Anita Lucia Kendarto, S.H., M.Kn. with several letters/deeds. Thus, legal resistance is still being carried out by carrying out a lawsuit in the land and building dispute case at the Surabaya District Court, and ending his defeat coupled with a penalty of trial fees and payment for his unlawful actions harmed Ronald Sanjaya as the legal owner of the land and buildingsKeywords: Agreement, Sale, and Purchase of Land and Buildings, Against the Law

scholarly journals The Urgency of Trademark Registration for Business Actors (Case Study of Supreme Court Decision No 575 K / Pdt.Sus-HKI / 2020 Between Ruben Samuel Onsu vs PT Ayam Geprek Benny Sujono)

2020 ◽  
Vol 10 (2) ◽  
pp. 250-259
Author(s):  
Nurhani Fithriah
Keyword(s):  
Human Rights ◽  
Supreme Court ◽  
Supreme Court Decision ◽  
Court Decision ◽  
Geographical Indications ◽  
Trademark Law ◽  
Business People ◽  
The Supreme Court ◽  
Trademark Registration

Brand registration is very important for business people. A brand is one of the distinguishing entities between the business activities of business actors. The problem occurs when business actors already have a trademark which is then well known in the community but in fact they have not registered the trademark, as experienced by Ruben Samuel Onsu with his Geprek chicken business. However, in its development, it turns out that there are other business actors using the same mark but have registered the mark. This research was conducted using a normative method through a statutory approach and concepts. This research examines the Supreme Court's decision rejecting the appeal from Ruben Samuel Onsu and analyzes the urgency and procedures for trademark registration. Based on the research results, trademark law in Indonesia is regulated in Law Number 20 of 2016 concerning Trademarks and Geographical Indications. The terms and procedures for application for registration of a mark are regulated in Article 4 - Article 8 and further regulated in the Regulation of the Minister of Law and Human Rights No. registration of a mark and being recognized as the legal owner of the mark and rights to the mark are obtainedafter the mark is registered. Ruben Onsu's Bensu mark was declared invalid because Ruben Onsu was not the first party to register the mark, and the Supreme Court decided to cancel all trademark applications made by Ruben Onsu.

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