MENYOAL PENERAPAN JUDICIAL PRAGMATISM PADA KASUS PENENTUAN HARGA TRANSFER DI PENGADILAN PAJAK

Arvie Johan; Dahliana Hasan

doi:10.24246/jrh.2022.v6.i2.p143-160

Authors

Arvie Johan Departemen Hukum Pajak, Universitas Gajah Mada
Dahliana Hasan Departemen Hukum Pajak, Universitas Gajah Mada

DOI:

https://doi.org/10.24246/jrh.2022.v6.i2.p143-160

Keywords:

Judicial Pragmatism, Transfer Pricing, Tax Court

Abstract

Judicial pragmatism is a system of jurisprudence that tests the validity of a decision by its tendency to achieve market efficiency actively. The article examines the scope and limitations of judicial pragmatism in three transfer pricing cases in the Tax Court, namely Tax Court Ruling Number: 61601/2015, Number: 63364/2015, and Number: 089897.15/2018. The three decisions have the same positive correction of net income from royalties and stem from a discussion of the existence of the beneficiaries of intangible assets/obtaining services, the existence of economic benefits, and the similarity of transaction values. It is found that the application of judicial pragmatism was limited to the aspect of economic benefits in Tax Court Ruling Number: 61601/2015 and Number: 63364/2015. In this aspect, the judge did not analyse the economic benefits of the intellectual property on which the product was made. Therefore, the application mentioned shows that the judges did not appropriately implement judicial pragmatism.

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