The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia
DOI:
https://doi.org/10.55927/fjmr.v2i8.5738Keywords:
Tax, Tax Disputes, Self-Assessment, The Principle of Justice , Legal ProtectionAbstract
The tax that is collected by a state to its people should be fair because one of the state’s goals is to create a just and prosperous society. Based on this, it is necessary to make a regulation that could provide justice to all parties by obtaining tax dispute resolution through existing legal or existing procedures. The principle of taxation adopted by Indonesia is self-assessment, which is a tax collection system that gives the authority, trust and responsibility to taxpayer to calculate, pay and report the amount of tax that should be paid themselves. When there is a tax dispute being filed to the Tax Court that is a process in the tax law that is expected to provide justice, both for the taxpayer and to the Government as a tax collector. The main issues to be discussed in this research are the fulfillment of the principle of justice in the settlement of tax dispute through self-assessment and legal protection for taxpayers in the settlement of tax disputes.
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