@article{MAKHILLRJAS2019141010201,
    title = {Evaluating the Regulation of Indonesian Tax Dispute Resolution: Study Comparative in
United Kingdom},
    journal = {Research Journal of Applied Sciences},
    volume = {14},
    number = {10},
    pages = {322-329},
    year = {2019},
    issn = {1815-932x},
    doi = {rjasci.2019.322.329},
    url = {https://makhillpublications.co/view-article.php?issn=1815-932x&doi=rjasci.2019.322.329},
    author = {Khoirul,Suhariningsih and},
    keywords = {Tax dispute,alternative dispute resolution,Indonesian tax dispute resolution,tax administration,breakthrough,mediation},
    abstract = {Statistical data in the tax court shows the
increasing tax dispute in Indonesia. Taxpayers spend over
3 years waiting for the legal certainty. The regulation of
Indonesian tax dispute resolution are in The Law No. 16
of 2009 concerning General Provisions and Tax
Procedures (UU KUP) and the Law No. 14 of 2002
Concerning Tax Court. Based on the evaluating in the
regulation of Indonesian tax dispute resolution, the
objection need 12 month and litigation process need 15
month. OECD has given a notion on the importance of
cooperation between taxpayer and tax administration.
Enhancing the relationship with the taxpayer has been
implemented by some countries by giving quick tax
dispute resolution service through alternative dispute
resolution such as mediation. ADR is expected to be able
to create a good relationship right after the dispute ended.
Indonesia is able to make a legal breakthrough on the tax
dispute resolution using ADR. ADR has the chance to
control tax dispute resolution in Indonesia through
administrative effort in form of objection. Discussion with
the taxpayer, concerning the objection is expected to
provide win-win solution in reaching an agreement
regarding to the obligation of tax payment.}
    }