Legal Representation in Tax Court: Only Advocates Can Accept Power of Attorney Indonesia’s evolving tax landscape presents complex challenges for businesses, particularly in disputes involving tax authorities. Among the most scrutinized areas are transfer pricing and tax valuation, where authorities rigorously examine intercompany transactions, pricing methodologies, and compliance with the arm’s length principle. Resolving such disputes requires not only strong legal expertise but also a deep understanding of taxation, finance, and corporate valuation to effectively challenge tax authority adjustments. Following Constitutional Court (Mahkamah Konstitusi/MK) Decision No. 26/PUU-XXI/2023, the Tax Court will be......

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