Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002

Abstract

Tax disputes between taxpayers and fiscal authorities are a frequent issue in tax
administration practices in Indonesia. These conflicts typically arise from mismatched
perceptions in determining the amount of tax payable, which often leads to objections,
appeals, and even judicial reviews. This study aims to examine the legal framework for
how the tax dispute resolution system is regulated and implemented based on the
provisions of Law Number 14 of 2002 concerning the Tax Court. The method used is a
normative-juridical approach by examining laws and regulations, legal doctrine, and
several Tax Court decisions. The results show that the number of tax disputes has
continued to increase over the past five years, dominated by disputes related to VAT and
Income Tax. Furthermore, procedural and substantive legal obstacles remain that
hinder optimal protection of taxpayers' rights. The Tax Court plays a crucial role in
ensuring justice by correcting tax authorities' decisions that do not meet the principles
of legality and justice. This study emphasizes the need for reform of the objection
system, increased tax legal literacy, and regulatory improvements in response to the
dynamics of the digital economy.