Efforts to Settle Tax Disputes Through the Submission of Objections by Taxpayers Based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 202 / PMK.03 / 2015

Concerning Amendments to the Minister of Finance Regulation Number 9 / PMK.03 / 2013 concerning How to Submit and Settle Objections

Abstract

Tax disputes can arise if there are differences in interpretation of the implementation of certain tax provisions and / or differences in tax calculations between taxpayers and the Directorate General of Taxes. The problems discussed are the legal arrangements for tax disputes by taxpayers according to positive law in Indonesia, efforts to resolve tax disputes through the submission of objections to the Minister of Finance Regulation on procedures for filing and resolving objections, legal protection for taxpayers in resolving tax disputes through objections. The research method used is descriptive analytical, the type of research used is normative juridical, the data collection tool uses Library Research. Data analysis uses a qualitative method that produces descriptive-analytical data. In Indonesian tax law, the provisions on objections are regulated in several tax laws, namely the KUP Law and the Minister of Finance Regulation on procedures for filing and resolving objections. In essence, objection is an ordinary legal remedy outside the Tax Court as a result of differences in interpretation and stance on legal provisions in the field of taxation on a particular case submitted by the taxpayer intended to request justice against losses for taxpayers. Objection efforts are submitted and resolved by the field of objections, appeals and reductions under the scope of the directorate general of taxation. In practice, the objection process is often considered one-sided and unfair by taxpayers.