MEDIASI SEBAGAI ALTERNATIF PENYELESAIAN SENGKETA PAJAK

Abstract

Tax disputes between tax collectors (fiscus) and taxpayers in Indonesia are a phenomenon that occurs in the process of collecting taxes by the government of the Republic of Indonesia represented by the Ministry of Finance through the Directorate General of Taxes. Tax disputes generally start from tax inspections, objections to the results of the examination, appeals and reviews of appeal decisions in the Supreme Court.  Thus, in almost every process of verification, examination, tax objections where it is a process and procedure for collecting taxes by the fiscus there is a potential for disputes with the taxpayer.  For this reason, an efficient and effective dispute resolution process is needed in the sense that it is in accordance with the principle of tax collection that is simpler, faster, cheaper and provides a sense of justice for taxpayers. For this reason, an efficient and effective dispute resolution process is needed in the sense that it is in accordance with the principle of tax collection that is simpler, faster, cheaper and provides a sense of justice for taxpayers. This can be done if there is a breakthrough and "political will, especially for the government or tax authorities in this case the Ministry of Finance represented by the Director General of Taxes.  Considering that there has been tax reform with the issuance of Law No.7 of 2021  regarding the Harmonization of Tax Regulations with various implementing regulations, it is also necessary to reform tax dispute resolution in the future considering that the development of tax dispute resolution in various countries has been socialized by the issuance of tax dispute resolution regulations through mediation, which in Indonesia has not implemented this. The effectiveness of resolving disputes through mediation in general in various European, African and Asian countries has shown good results in state revenue from taxes, although there are still some obstacles.  The writing of this thesis uses the library method and observations in the field of interactions that occur between fiscus and taxpayers both at the stage of tax inspection, objections and lawsuits or appeals and pays attention to several practices of resolving tax disputes through mediation in various countries outside Indonesia, especially in Australia and the United Kingdom with alternative settlements called Alternative Dispute Resolution (ADR). In this thesis, it is conveyed about the rights and obligations of taxpayers regarding the steps and procedures that must be taken in the process of examination, objections and appeals / lawsuits, as well as proposals and alternatives to resolving tax disputes through mediation. Alternative dispute resolution (ADR) known as Mediation in Indonesia needs to be researched, especially by the Government, Taxpayers and researchers to then be applied in the process of resolving tax disputes in Indonesia as has been applied in general  courts where before a trial is carried out Mediation efforts can be taken before the trial process is carried out.  This mediation is proposed because each party will focus on resolving tax disputes that are faster, cheaper and achieve a win win solution for both taxpayers and taxpayers