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Mediation For Indonesian Tax Disputes: Is It Potential Alternative Strategy For Resolving Indonesian Tax Disputes?, Khoirul Hidayah, Suhariningsih Suhariningsih, Istislam Istislam
Mediation For Indonesian Tax Disputes: Is It Potential Alternative Strategy For Resolving Indonesian Tax Disputes?, Khoirul Hidayah, Suhariningsih Suhariningsih, Istislam Istislam
Indonesia Law Review
Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia through administrative law. OECD has suggested taxpayers and revenue body to build positive connection through the changing of confrontation to the collaborative relationship. Mediation is a solution to encourage this positive bond in solving the dispute. It is successfully implemented in Australia. The similar way is strongly recommended for the Indonesian Government to develop a good relationship between taxpayers …