While research on trust has made significant development in recent decades, it has frequently been advanced independently at separate levels, with a focus on either trust in individuals or organisations (e.g., Zaheer et al., 1998, Stahl et al., 2011, Dyer and Chu, 2003). Despite the inherently multilevel nature of trust, there is a noticeable shortage of trust research that combines multiple levels of analysis (Fulmer and Dirks, 2018, Fulmer and Gelfand, 2012). Moreover, there is a lack of research specifically examining the dynamics of trust involving three different parties engaged in trust relationship among each other, particularly in the context of inter-organisation. To address this research gap, we conducted a qualitative and interpretive case study on transfer pricing dispute resolution in Indonesia, involving a relationship between three distinct organisations: the taxpayers, the tax authority, and the tax court. To gather data, we conducted 35 semi-structured interviews with the key stakeholders and participant observations within the dispute resolution process, which were then analysed using the thematic analysis method suggested by Braun and Clarke (2006). The study advances current research on inter-organisational trust by examining the reciprocal nature of trust between taxpayers and the tax authority concurrently in the context of tax disputes, both at the individual and organisational levels, through the integration of multi-level analysis. Additionally, the study takes into account the involvement of the tax court, shedding light on an additional facet of trust involving three distinct entities with multi-directional trust.