Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Susila Wibawa, Muhammad Ikhwanurrohiim Septenta
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Feasibility Analysis Of Implementing Alternative Dispute Resolution In Tax Dispute Settlement In Indonesia Sa'adah, Nabitatus; Budi Ispriyarso; Susila Wibawa, Kadek Cahya; Susila Wibawa, Lery Kristofer Panjaitan; Susila Wibawa, Muhammad Ikhwanurrohiim Septenta
Pandecta Research Law Journal Vol. 19 No. 2 (2024): December, 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v19i2.9593

Abstract

The number of cases and the backlog of tax disputes in Indonesia underline the need to reform the dispute resolution system. To avoid prolonged dispute resolution and minimize the backlog, other dispute resolution areas, particularly civil disputes, recognize the non-litigation route known as Alternative Dispute Resolution (ADR). What are the opportunities for ADR in resolving tax disputes? ADR is less suitable for resolving tax disputes. This is due to the nature of tax disputes, which fall under public law, where the state's tax collection is based on norms established by law. If ADR is implemented, it may create opportunities for discretion on the part of tax officials, leading to the potential for abuse of authority.
Co-Authors Budi Ispriyarso Kadek Cahya Susila Wibawa Sa'adah, Nabitatus Susila Wibawa, Lery Kristofer Panjaitan