TY  - JOUR
T1  - Evaluating the Regulation of Indonesian Tax Dispute Resolution:
Study Comparative in United Kingdom
AU - Hidayah, Khoirul AU - , Suhariningsih AU - , Istislam AU - Permadi, Iwan 
JO  - Research Journal of Applied Sciences
VL  - 13
IS  - 6
SP  - 341
EP  - 348
PY  - 2018
DA  - 2001/08/19
SN  - 1815-932x
DO  - rjasci.2018.341.348
UR  - https://makhillpublications.co/view-article.php?doi=rjasci.2018.341.348
KW  - tax administration
KW  -Indonesian Tax Dispute Resolution
KW  -tax payment
KW  -alternative dispute resolution
KW  -Tax dispute
KW  -obligation
AB  - 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 months and litigation process need 15 months. 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.
ER  -