Information from your files:
[quote]
Efficiency n1 = Rs/(RL1 + Rs)  for transmitter side

And     n2 = RL/(RL1 + Rs)  for receiver side

Q1 = woL1/(RL1 + Rs) 

Q2= woL2/(RL2 + RL) 

But in this simulation Q1=Q2=Q

L1 and L2 can be any value:

As efficiency is 96% it implies Rs=RL= 96 ohm
RL1 and RL2 = 4 ohm = inductor coil resistance.
[/quote]
If the size of the coil is defined (in your case), the inductance is fixed,too.
L1=L2 in the above case because they are the same size.
Did you measure the inductance L of the coil?
It will be easier for me if you can provide the value for all the elements: C1, L1, C2, L2 and Vo

I have another question: Why the resistance of the coil is 4ohm if it is a single turn coil. (It is too large for a single turn coil).

May I know why you need this kind of simulation? (What it is for?)