Abstract: Statistical data in the tax court shows the increasing tax dispute in Indonesia. Taxpayers spend over 3 years waiting for the legal certainty. The regulation of Indonesian Tax Dispute Resolution are in the Law No. 16 of 2009 concerning general provisions and tax procedures (UU KUP) and the Law No. 14 of 2002 concerning tax court. Based on the evaluating in the regulation of Indonesian Tax Dispute Resolution, the objection need 12 months and litigation process need 15 months. OECD has given a notion on the importance of cooperation between taxpayer and tax administration. Enhancing the relationship with the taxpayer has been implemented by some countries by giving quick tax dispute resolution service through alternative dispute resolution such as mediation. ADR is expected to be able to create a good relationship right after the dispute ended. Indonesia is able to make a legal breakthrough on the tax dispute resolution using ADR. ADR has the chance to control tax dispute resolution in Indonesia through administrative effort in form of objection. Discussion with the taxpayer, concerning the objection is expected to provide win-win solution in reaching an agreement regarding to the obligation of tax payment.
Khoirul Hidayah, Suhariningsih , Istislam and Iwan Permadi, 2018. Evaluating the Regulation of Indonesian Tax Dispute Resolution: Study Comparative in United Kingdom. Research Journal of Applied Sciences, 13: 341-348.