This study examines the causes of remuneration disputes over excessive marketing expenditures that enhance marketing intangibles value and suggests solutions for fairly remunerating such excessive marketing activities. Based on existing literature, this study investigates the causes of disputes using four factors that affect the effectiveness of transfer pricing audits. This study employs a qualitative method using case studies of Indonesia’s tax court decisions from 2020 to 2023. The primary and secondary data are collected through interviews and existing data support and validated further using triangulations. Findings reveal that the disputes are mainly caused by weak proof of the correction made by the tax authority. Applying the arm's length principle became highly subjective due to the unclear transfer pricing regulations, inadequate assessment of the company's business complexity, and lack of comparable data. The tax authority should improve domestic regulations on transfer pricing and disclose taxpayers' nominative list of promotional expenses to implement appropriate corrections in this case. Empirically, this study has novelty by using the perspective of tax court’s judges and is based on tax court decisions in Indonesia. Practically, this research is useful in examining the amount of arm’s length remuneration for excessive marketing activities. © 2024, null. All rights reserved.