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Income Tax Dispute Settlement With Justice Perspective

A material dispute or commonly referred to as a material dispute occurs when there is a difference in the amount of tax owed or a difference in the amount of excess tax according to the tax authorities listed in the tax assessment, with the amount according to the calculation of the taxpayer. These differences of opinion may involve differences of opinion regarding the legal basis that should be used, different perceptions regarding a tax regulation provision, and a dispute or a certain transaction or it could be due to other reasons. All of these, can result in the amount of tax determined by the tax authorities to be different from the amount according to the calculation of the tax authorities with the taxpayer which is a material dispute. The research specifications in this study were carried out by means of a normative juridical approach, namely testing and reviewing secondary data. With regard to the normative juridical approach used, the research was carried out through two stages, namely library research and field research which was only supporting, the data analysis used was qualitative juridical analysis, namely the data obtained, then compiled in a systematic, comprehensive and integrated manner to achieve clarity of the problem to be discussed. The result of this study is that the tax dispute resolution procedure can only be resolved through the tax court, considering that the tax court is an instrument that can be used as a means for justice seekers to obtain justice. Tax dispute is a dispute that arises in the field of taxation between the taxpayer and the tax authorities as a result of the issuance of a decision that can be appealed or sued to the tax court based on the tax laws and regulations.