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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Dinda Anna Zatika
Program Studi Hukum Bisnis Institut Informatika dan Bisnis Darmajaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia Dinda Anna Zatika
Formosa Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i8.5738

Abstract

The tax that is collected by a state to its people should be fair because one of the state’s goals is to create a just and prosperous society. Based on this, it is necessary to make a regulation that could provide justice to all parties by obtaining tax dispute resolution through existing legal or existing procedures. The principle of taxation adopted by Indonesia is self-assessment, which is a tax collection system that gives the authority, trust and responsibility to taxpayer to calculate, pay and report the amount of tax that should be paid themselves. When there is a tax dispute being filed to the Tax Court that is a process in the tax law that is expected to provide justice, both for the taxpayer and to the Government as a tax collector. The main issues to be discussed in this research are the fulfillment of the principle of justice in the settlement of tax dispute through self-assessment and legal protection for taxpayers in the settlement of tax disputes.
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