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COO Dispute Settlement through Tax Court in Indonesia

Customs disputes related to Certificate of Origin (COO) submitted to the Indonesia Tax Court had increased each year. In 2013, disputes regarding the use of COO had increased dramatically and were ranked second in terms of case numbers. Of the total 500 appeals on COO, 319 were granted. This article, designed as legal research, aims to explain the causative factor. Primary data were collected from interviews and focus group discussions. The respondents were frontline customs stipulation makers, the reviewers of customs objection, customs officers who attended tax court trials, the policy makers at the customs head quarter, judges and tax attorneys. After analyzing the regulation, the law and the understanding of the officers, suggestions were made. Indonesia Directorate General of Customs and Excise should strengthen evidence quality, compose guidance to analyze COO, perform verification visits, present experts in the trial and contribute towards increasing the judges’ knowledge concerning FTAand COO.