Sengketa Pajak! Begini Cara Penyelesaiannya! | Wiston Manihuruk

Summary

This video script discusses the resolution of tax disputes in Indonesia. It outlines the mechanisms for settling tax disputes as stipulated in Articles 16, 26, and 36 of the tax regulations, which involve administrative corrections, abstract resolution by the Directorate General of Taxes, and legal actions such as appeals and lawsuits. The script differentiates between tax disputes arising from legal interpretations, proof issues, and administrative errors. It also explains the steps taxpayers can take, from administrative objections to court appeals, to resolve their tax disputes, including the possibility of seeking reduction or cancellation of tax assessments under certain conditions.

Takeaways

• 📚 The speaker is working on a book about resolving tax disputes in Indonesia but has not yet published it.
• 🏛️ Tax disputes in Indonesia are resolved through administrative mechanisms and legal actions, as outlined in Articles 16, 26, and 36 of the tax regulations.
• 📜 The resolution process includes administrative corrections, abstract resolution by the Directorate General of Tax, and legal actions such as appeals and lawsuits.
• 🤝 Alternative dispute resolution (ADR) methods are simpler ways to resolve tax disputes outside of court.
• 📝 A tax dispute arises when there is a disagreement between the tax authority and the taxpayer regarding tax calculations or the imposition of taxes.
• 🔍 Disputes can be of a legal nature, involving differences in the interpretation of tax laws, or of an evidentiary nature, where the taxpayer cannot provide sufficient proof for reported aspects.
• ⚖️ If a taxpayer disagrees with a tax assessment, they can initiate legal actions such as objections, appeals, and lawsuits.
• 🏢 The Directorate General of Tax handles administrative resolution, while tax courts handle legal actions like appeals and lawsuits.
• 📉 If a taxpayer's objection is not accepted, they can further appeal to the tax court, which will review the case and invite both parties to provide arguments and evidence.
• 🛑 There are specific steps and legal actions that a taxpayer can take if they disagree with a tax assessment, including administrative corrections, appeals, and lawsuits up to the Supreme Court.

Q & A

What is the main topic discussed in the video script?

The main topic discussed in the video script is the resolution of tax disputes in Indonesia, including the mechanisms and legal processes involved.

Which sections of the Indonesian tax law are mentioned in the script as being related to tax dispute resolution?

The script mentions sections 16, 26, and 36 of the Indonesian tax law as being related to tax dispute resolution.

What are the two types of administrative tax dispute resolutions mentioned in the script?

The two types of administrative tax dispute resolutions mentioned are corrections of tax data and abstract dispute resolutions handled by the Directorate General of Taxes.

What is the term used for tax disputes that are taken to court in Indonesia?

Tax disputes that are taken to court in Indonesia are referred to as 'upaya hukum' which includes 'upaya banding' (appeals) and 'gugatan' (lawsuits).

What is the difference between 'upaya banding' and 'gugatan' in the context of tax disputes?

'Upaya banding' refers to the appeal process within the tax court system, while 'gugatan' refers to lawsuits that can be filed against decisions made by the tax authorities.

What is the term for tax disputes that arise from disagreements over the calculation or imposition of taxes?

The term for tax disputes arising from disagreements over the calculation or imposition of taxes is 'sengketa pajak'.

How does the script describe the process of 'upaya keberatan' in tax disputes?

The script describes 'upaya keberatan' as the process where a taxpayer disagrees with a tax assessment and appeals to the Directorate General of Taxes. If the appeal is not accepted, the taxpayer can further escalate the dispute through 'upaya banding' or 'gugatan'.

What is the significance of 'pasal 16' in the context of tax dispute resolution?

In the context of tax dispute resolution, 'pasal 16' is significant as it allows for the correction of tax assessment errors that are purely clerical without involving any dispute over the basis of tax imposition.

What does the script say about the process for resolving tax disputes that cannot be processed through 'keberatan'?

The script explains that if a taxpayer's request is formally rejected and never issued as a decision of 'keberatan', they can still apply for a resolution under 'pasal 36' for the reduction or cancellation of the tax assessment.

How does the script differentiate between 'sengketa yuridis' and 'sengketa pembuktian' in tax disputes?

The script differentiates 'sengketa yuridis' as disputes over the legal basis for tax imposition, while 'sengketa pembuktian' refers to disputes over the proof or evidence provided by the taxpayer to support their reported tax aspects.