HAK DAN KEWAJIBAN WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PERPAJAKAN DI PENGADILAN PAJAK

The tax dispute resolution at the Tax Court generally begins with the issuance of Directorate General of Taxes Decision. Dispute resolution efforts comprise of two different arenas: appeal agains the Objection decision and lawsuit against Decisions related to the tax collection and Decisions other than objection decision. To some extend, it is clear that the rights and obligations of the Taxpayer are not protected. The limitation on the absolute competence may result in the Decision of Tax Court which stated that the application cannot be considered or processed further. Different Laws on the procedures (compared to the Procedures in Administrative Court) may result in the legal uncertainty and give an impression that the dispute resolution effort at the Tax Court is separate and exclusive from the Administrative Court. Furthermore, further legal effort, i.e appeal to the Supreme Court is also impossible because the only legal effort available after the tax Court Decision is only Reconsideration at the Supreme Court.