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Original Research

LEGAL REMEDIES FOR TAX DISPUTE RESOLUTION IN INDONESIA

MINOLLAH

Vol 18, No 07 ( 2023 )   |  DOI: 10.17605/OSF.IO/EV5XR   |   Author Affiliation: Faculty of Law Mataram University, St. Majapahit No. 62 Mataram, West Nusa Tenggara, Indonesia.   |   Licensing: CC 4.0   |   Pg no: 294-305   |   Published on: 11-07-2023

Abstract

Tax disputes are one of the complex issues in tax law that often arise between taxpayers and tax authorities. Tax dispute resolution ensures fairness and legal certainty in the tax system. This abstract illustrates the general approach used in tax dispute resolution. This abstract discusses several necessary steps or legal remedies in resolving tax disputes. First is the informal approach stage, where taxpayers and tax authorities seek to reach an agreement through dialogue and negotiation. This approach involves meeting between the disputing parties to find a solution acceptable to both parties. This informal approach is an essential first step to avoid escalating disputes. Furthermore, the informal approach does not work. In that case, the disputing party may apply for tax dispute resolution to a more formal dispute resolution body, in this case, the Tax Court or the Tax Dispute Resolution Body. These institutions have structured dispute resolution procedures conducted by independent and neutral parties. This process involves the presentation of legal arguments and evidence from both parties as well as how the application of tax law applies in the field.


Keywords

Remedy, Settlement, dispute, tax