What is the Tax Court?

What is the Tax Court?

Tax court is a judicial body that exercises judicial power for Taxpayers or Tax Insurers who seek justice in Tax Disputes.

The government established a Tax Court based on Law Number 14 of 2002, which is tasked with resolving tax disputes between taxpayers and officials with authority in the field of taxation such as the Director General of Taxes, Director General of Customs and Excise, Governors, Regent/Mayor, or appointed officials. to implement tax laws and regulations.

A tax dispute is a dispute that arises in the field of taxation between a Taxpayer or Tax Insurer and an authorized official as a result of the issuance of a decision which can be submitted for an Appeal or Lawsuit to the Tax Court based on tax laws and regulations, including a Lawsuit regarding the implementation of collection based on the Tax Collection Law. with a Compulsory Letter.

Purpose of Establishing the Tax Court

The main objective is to resolve disputes fairly through fast, cheap and simple procedures and processes.

Functions of the Tax Court

The main function is to resolve tax disputes between taxpayers and officials in charge of taxation. Apart from that, the Tax Court also has other functions, namely: First, providing legal certainty for Taxpayers and officials in charge of taxation. Second, increasing taxpayer compliance with tax provisions. Third, maintaining fairness in resolving tax disputes. Fourth, increase public trust in the taxation system in Indonesia.

Tax Dispute Resolution Process

The tax dispute resolution process consists of several stages, namely:

1. Registration of tax dispute requests
2. The judge
3. Giving a verdict
4. Implementation of the decision.

Conclusion

The Tax Court is an institution tasked with resolving tax disputes between taxpayers and officials with authority in the tax sector. It is hoped that tax disputes can be resolved fairly through fast, cheap and simple procedures and processes. Apart from that, it also has important functions, such as providing legal certainty, increasing taxpayer compliance with tax provisions, maintaining fairness in resolving tax disputes, and increasing public trust in the taxation system in Indonesia.

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