Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002

Indana Halwa Shabri (Universitas Islam Negeri Sumatera Utara)
Rizwani Dara Betha (Universitas Islam Negeri Sumatera Utara)
Tisda Arumni (Universitas Islam Negeri Sumatera Utara)
Tanzilul Khoir Hasibuan (Universitas Islam Negeri Sumatera Utara)
Rif’an (Universitas Islam Negeri Sumatera Utara)

ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Vol. 2 No. 2 (2025): ISNU Nine Star September 2025

Tax disputes between taxpayers and fiscal authorities are a frequent issue in tax administration practices in Indonesia. These conflicts typically arise from mismatched perceptions in determining the amount of tax payable, which often leads to objections, appeals, and even judicial reviews. This study aims to examine the legal framework for how the tax dispute resolution system is regulated and implemented based on the provisions of Law Number 14 of 2002 concerning the Tax Court. The method used is a normative-juridical approach by examining laws and regulations, legal doctrine, and several Tax Court decisions. The results show that the number of tax disputes has continued to increase over the past five years, dominated by disputes related to VAT and Income Tax. Furthermore, procedural and substantive legal obstacles remain that hinder optimal protection of taxpayers' rights. The Tax Court plays a crucial role in ensuring justice by correcting tax authorities' decisions that do not meet the principles of legality and justice. This study emphasizes the need for reform of the objection system, increased tax legal literacy, and regulatory improvements in response to the dynamics of the digital economy.