Lembaga Peradilan Pajak di Indonesia: Persoalan, Tantangan, dan Tinjauan di Beberapa Negara

Consisting of 5 chapters, this book starts with a historical narrative of the judiciary authorised to resolve tax disputes in Indonesia. This book subsequently discusses fundamental issues inherent to the performance of the Tax Court in seeking justice for taxpayers, including the imbalanced number of judges at the Tax Court compared to the number of tax disputes that must be resolved, minimum academic studies of court decisions, unpredictable and inconsistent decisions and taxpayers’ complaints about the extended period to obtain a court decision.

This book also reviews the tax court in Indonesia, ranging from the issue of the dualism of development, competency, organisational governance to the basic values of judicial institutions, such as transparency, independence and accountability.

This book is compiled by authors with background knowledge of taxation from renowned overseas universities and institutions. The authors also serve as practitioners and academicians experienced in tax dispute resolution at the Tax Court and the Supreme Court.