TAX DISPUTE SETTLEMENT MEDIATION ARRANGEMENTS IN THE FUTURE TAX COURT

AFIYATI, Ruwaidah and /, Sudarsono and ANSHARI SETIA NEGARA, Tunggul and KOESWAHYONO, Iwan (2022) TAX DISPUTE SETTLEMENT MEDIATION ARRANGEMENTS IN THE FUTURE TAX COURT. International Journal of Legal Sciences, 10 (17-18). pp. 84-95. ISSN 2545-4927

Text Justicia Nr.17-18-84-95.pdf Download (219kB)

Abstract

Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose). Settlement of tax disputes through litigation is less useful because the process is long and lengthy, besides that tax disputes continue to increase. The existing tax dispute resolution methods do not reflect the dispute resolution process that is simple, fast, low cost, and does not provide a sense of justice and legal certainty. Alternative tax dispute resolution is through a mediation process, but in this process, there is no norm that regulates it. The purpose of this study is to find out how the mediation arrangement for tax dispute settlement in the Tax Court should be in the future. The research method used is a normative legal research method with a statutory approach, a historical approach, a concept approach and a comparative approach. The legal materials used consist of primary, secondary, and tertiary legal materials with the technique of collecting legal materials, namely through library research. The technique of analysing legal materials is carried out by qualitative juridical methods. The results of the study indicate that the settlement of tax disputes through mediation can be regulated in the Tax Court Law by examining the Ordinary Procedure prior to the examination of the subject matter of the dispute, and mediation can be carried out for certain types of tax disputes, to achieve a simple, fast and low-cost dispute resolution for the taxpayers. disputing parties and can reduce the number of disputes that must be examined and decided by the Tax Court.

Item Type:	Article
Uncontrolled Keywords:	Tax Dispute, Tax Court, Mediation.
Subjects:	K Law > K Law (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Law
Depositing User:	Unnamed user with email zshi@unite.edu.mk
Date Deposited:	27 Oct 2022 12:11
Last Modified:	27 Oct 2022 12:11
URI:	http://eprints.unite.edu.mk/id/eprint/1036

Actions (login required)

View Item