TAX DISPUTE

(Sengketa pajak )
Group 5
ARL Jonathan 1506305120
Ni Wyn. Sarasati Pramudia Wanami P. 1506305079
Ayu Nikita Vira 1506305159
 Tax Dispute ( Sengketa Pajak )

Pasal 1 angka 5 UU Pengadilan Pajak :

sengketa yang timbul dalam bidang

perpajakan antara WP atau penanggung
Pajak dengan pejabat yang berwenang
sbg akibat dikeluarkannya keputusan yg
dapat diajukan Banding atau Gugatan
kepada Pengadilan Pajak berdasarkan
peraturan perundang-undangan
perpajakan
 Tax Dispute ( Sengketa Pajak )

EVERY DECISION

TAXPAYER TAX COURT

NOT TAX DSPUTE ( PENGADILAN
SATISFIED PAJAK )
As long as :
May be filed an
appeal ( banding ) or
lawsuit ( gugatan)

could finished first at DJP

Judical reiew ( peninjauan kembali) di
MK 3
 Tax Dispute and Tax Objection and
Lawsuit Objects pa 23 Reduction or cancellation Settlement
KUP of tax assessment
Through
Direktorat
Jendral
Pajak

TAXPAYER

Tax Dispute

Lawsuit Objets
article no. 23
 BPSP
And
MPP
BPSP TAX COURT
(PENGADILAN
PAJAK )
Thus, pursuant to UU No. 17 of 1997 established the Badan
As the
Penyelesaian development
Sengketa Pajak (BPSP),of therules concerning
direction and objectives of
taxes
BPSP isOn institution
and
as follows.
these increasing
Altough byitLaw
considerations, No.
the
is not 5Government
of 1959
potential
thecontrary to was
forofchanged
Law tax
No.the
a. BPSP duty toto examine
Majelis and decide
Pertimbangan
14 of 1970, theBPSP
taxPajak
disputes,
in suchatask
whose
fact not as: is to
disputes,
Republic
1. appealgive
ofMPP
against
Indonesia
the
is considered
passed
decision of
Law
the
inadequate
No. 14
competent
of 2002in
authority
concerning ajudicial
the decision
Tax Court on the
institution
(pengadilan thatletter
pajak of
culminating
) (UU appeal
No.
the resolution
implementation; of tax disputes. Therefore,
2. 14 of
lawsuit
examination
2002).
against in the
Definition
the
of ofstate
Supreme the
implementation
taxes
Court
taxof ( and
court local
Mahkamah
described
taxation
taxes.
legislationinin
theUnder
governmentLaw No. felt the
6 of 1983, need MPPto form a
the fieldArticle
of billing.
2, thatAgung ). Therefore,
" Pengadilan Pajakwe needimposed
adalah a tax
badan as
judicial
b. peradilan
BPSP institution
judicial
decision is instituton
court
final in
and inof taxation
are legitimate
Indonesia
has the power which
which
of and more
able does not
to and
eksekutorial
yang melaksanakan kekuasaan kehakiman
has same
bagicomprehensive
legal
Wajib
domicile
conflict
Pajak with
create
atau and
in common
the established
with
judicial
justice
penanggung
another
andauthority
the through
court
as which
certainty
pajak yang in hasin
stated
mencari
had permanent Law legal
No. force.
14 oflegislation
1970. sengketa
keadilan theterhadap
settlement of
. tax pajak
disputes.
c. An appeal or lawsuit to BPSP is the last legal effort for
taxpayers and the decision cannot be sued to the general courts or
the Peradilan Tata Usaha Negara ( PTUN ).
 Settlement
Through
Tax Dispute and
Tax Objection
Lawsuit andpa 23
Objects
BPSP
Reduction or KUP
cancellation Appeal and Lawsuit And
of tax assessment ( Banding dan Gugatan )
Pengadilan
Pajak

TAXPAYER PENGADILAN PAJAK

If the taxpayer
not satisfied
with the appeal
Tax Dispute APPEAL ( BANDING ) decisions
Taxpayer can
apply for
judical review (
Lawsuit Objets LAWSUIT peninjauan
article no. 23 kembali ) to MK
 CONTROVERSY
OF PTUN

Historically, both when he was named Raad van beroep

in Belastingzaken until changed its name to Majelis
Pertimbangan Pajak in the 1950s, the level of dispute
resolution (the decision) MPP shall be final and binding
on both parties, both DJP and the taxpayer.

However, after the enactment of Law (UU) No. 5 of

1986 about Peradilan Tata Usaha Negara (PTUN) dated
December 29, 1986, The new controversy arose
concerning the status of MPP. Decision MPP is final and
binding the WP and DJP, given the opportunity to be
sued again by WP through the PTUN.
So, what is
the
problem ?
Explanation of the article has created a
dualism, even more appropriately
called pluralism institutions to handle
tax matters in Indonesia. Pluralism
arose because, taxation disputes in
Indonesia is handled by a variety of
different agencies.
The negative effect of this dualism of
institution

2. Surat paksa
3. In addition, there cant
is alsobemore
functioning
fundamental result, this
1. It has been used by the parties of
makeeffectively,
the creation because
of unfairthetreatment
PTUN maybetween
issue a the parties
taxpayer for reject taxation liabilities.
statement
that have to delaying
a tax problem. thematter
This implementation
occurred, since
Some taxpayer petition of tax objection
of Surat
taxpayer may Paksa. As pointed
file a lawsuit to theout by the
PTUN DJP,are
if they
that rejected by MPP, and then can
the malfunction
dissatisfied against theofdecision
the MPPofand MPP.Surat
However, on the
appealed to the PTUN with MPP as the
Paksa,
other hand the makesDJPnumbers
can not do of tunggakan
the same thingpajakwhen MPP
First Defendant and DJP as second
increasing.
decision This matter
not beneficial to thealso
DJP.give
MPP anasimpact
a part of Badan
Defendant.
on state
Tata Usaha revenues.
Negara also give the psychological impact,
because then MPP tend to choose "the safe way " which is
with more give the win decision to tax payer against DJP ".
 Appeal and Lawsuit
Tax Dispute and Tax Objection ( Banding dan
Lawsuit Objects pa and Reduction or Gugatan )
23 KUP cancellation of
tax assessment

Judical
PENGADILAN Review
PAJAK To
Mahkamah
TAXPAYER Agung
APPEAL ( BANDING )

Tax Dispute

Lawsuit Objets LAWSUIT

article no. 23