Feasibility Analysis Of Implementing Alternative Dispute Resolution In Tax Dispute Settlement In Indonesia
DOI:
https://doi.org/10.15294/pandecta.v19i2.9593Keywords:
ADR, Tax, Dispute settlementAbstract
The number of cases and the backlog of tax disputes in Indonesia underline the need to reform the dispute resolution system. To avoid prolonged dispute resolution and minimize the backlog, other dispute resolution areas, particularly civil disputes, recognize the non-litigation route known as Alternative Dispute Resolution (ADR). What are the opportunities for ADR in resolving tax disputes? ADR is less suitable for resolving tax disputes. This is due to the nature of tax disputes, which fall under public law, where the state's tax collection is based on norms established by law. If ADR is implemented, it may create opportunities for discretion on the part of tax officials, leading to the potential for abuse of authority.
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