<![CDATA[This research is motivated by the lack of synchronization between das sollen (the ideal law) and das sein (the reality) in the implementation of administrative sanctions during tax objection and appeal processes. Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP) introduced reforms to enhance compliance and fairness, yet its application often raises issues of legal uncertainty and potential injustice for taxpayers. The study aims to examine how taxpayer protection against administrative sanctions in the objection and appeal process can be implemented fairly. Using a normative juridical method with statutory, conceptual, and comparative approaches, this research analyzes primary legal sources (laws and regulations), secondary materials (literature and journals), and tertiary materials as support. The analysis employs descriptive-analytical techniques with deductive reasoning. The findings reveal that the administrative sanctions under the HPP Law still create justice-related problems, particularly concerning legal certainty and the protection of taxpayers’ rights. Although intended to enforce compliance, these sanctions may burden taxpayers seeking justice. Therefore, a more proportional and transparent protection mechanism is required to align sanction enforcement with the principles of justice and fairness, balancing the interests of the state and taxpayers in resolving tax disputes. Metode penelitian yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan (statute approach), pendekatan konseptual (conceptual approach), dan pendekatan perbandingan (comparative approach). Bahan hukum primer berupa peraturan perundang-undangan terkait, bahan hukum sekunder berupa literatur dan jurnal hukum perpajakan, serta bahan hukum tersier digunakan sebagai pendukung analisis. Teknik analisis yang digunakan adalah deskriptif-analitis dengan penalaran deduktif untuk menarik kesimpulan. Hasil penelitian menunjukkan bahwa sanksi administratif dalam proses keberatan dan banding sebagaimana diatur dalam UU HPP masih menyisakan problematika keadilan, baik dari sisi kepastian hukum maupun perlindungan hak wajib pajak. Di satu sisi, sanksi administratif dimaksudkan sebagai instrumen penegakan kepatuhan. Namun, di sisi lain, penerapannya dalam konteks keberatan dan banding berpotensi membebani wajib pajak yang sedang memperjuangkan haknya. Oleh karena itu, diperlukan perlindungan WP terhadap sanksi administratif yang lebih proporsional, transparan, dan konsisten dengan asas keadilan, sehingga dapat menciptakan keseimbangan antara kepentingan negara dalam pemungutan pajak dan hak wajib pajak untuk memperoleh keadilan dalam sengketa perpajakan.]]>
