The Pseudo-Judiciary to Increase Investor Interest in the Settlement of Tax Disputes in Indonesia Case Study of PT ABC Jakarta

In the implementation of tax regulations there are often tax disputes between taxpayers and tax officers. Tax disputes usually arise due to differences in interpretation between taxpayers and tax authorities or differences in views over evidence found in the field. Tax disputes can occur at various levels. After the submission of the Annual Tax Return, usually the tax authority will conduct a test of the tax report submitted by the taxpayer through a tax check. The results of the examination may cause disputes if the taxpayer does not agree with the results of the examination. The research in this paper is a legal research that is precritative and applied. The purpose of this research is to find out the legal efforts that taxpayers must take to resolve tax disputes in Indonesia before appealing to the tax tribunal. Tax disputes are resolved at the objection level but if the taxpayer has not been able to accept the result then the tax dispute proceeds to the appeal level in the Tax Tribunal. The research in this paper is a legal research that is precritative and applied. The source of the material used is primary legal material and secondary technical legal material, through library/document studies, interconnected legal analysis techniques for conclusion. The purpose of this research is to find out the legal efforts that must be taken by the taxpayer to resolve the DISPUTE of PT ABC with the tax officer before appealing to the tax tribunal.