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All Journal PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM
Nazwa Alwisyah, Ahmad
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Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Yurisdis Penyelesaian Sengketa Pajak Di Indonesia Noor Ihsan, Reza; Adisty Indallah, Salsabila; Nazwa Alwisyah, Ahmad; Ningsih, Sartika; Bayu Kencono
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/perahu.v12i1.1041

Abstract

Tax dispute resolution is a legal process that aims to resolve disputes between tax authorities and taxpayers regarding disagreements over tax obligations that arise. The administration stage involves negotiation and mediation efforts between the taxpayer and the tax authority with the aim of reaching a settlement agreement. If a settlement is not reached, the taxpayer can appeal to a court or special arbitration body appointed to resolve the dispute. In order to increase the effectiveness of tax dispute resolution, it is important to have a clear and transparent legal framework, as well as develop an efficient and fair process. This study aims to analyze the legal aspects of tax settlement in Indonesia with a normative approach. This study uses analytical methods and the results of the research show the important role of the tax authorities and the judiciary in the process of resolving tax disputes. Keywords: Taxpayers; Tax Authorities; Administration; Litigation.
Co-Authors Adisty Indallah, Salsabila Bayu Kencono Ningsih, Sartika Noor Ihsan, Reza