The Use of Mediation as Alternative Tax Dispute Resolution

Abstract

Legal remedies that can be taken by taxpayers in the event of a tax dispute by filing an objection to the objection institution located in the Directorate General of taxes. This objection is essentially a legal remedy that is outside the Tax Court to seek justice in tax disputes. The problem is that there are several weaknesses related to fairness to objection institutions in processing objections that exist today, namely: the psychological pressure on the objection reviewer, the organizational structure that is not independent, human resource management, especially the objection review team that has not been optimal. To overcome these problems alternative dispute resolution should use mediation mechanism because it can overcome the buildup of cases in court so that an effective instrument is needed because some countries such as Australia, Britain, America, Canada use mediation as an alternative to tax dispute resolution. Keywords: Alternative Dispute Resolution, Tax Dispute, Property