Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 2 No. 8 (2023): August 2023

The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia

Dinda Anna Zatika (Program Studi Hukum Bisnis Institut Informatika dan Bisnis Darmajaya)

Article Info

Publish Date
30 Aug 2023

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.

Copyrights © 2023




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Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...