Tax Disputes Research Articles

Tax provision by international subsidiaries of Indian extractive industry multinationals: Do environmental pollution and corruption matter?

Outward foreign direct investment in the extractive industry increases the availability of metals and minerals that run the economic engine in the home country. It is unclear, however, whether tax provision by subsidiaries of emerging multinationals in extractive sectors respond to environmental pollution and corruption in the host country. In this paper we examine the tax provision in the host countries by subsidiaries of private sector based emerging multinationals in the extractive resources (metals and mining) sector. The analysis is carried out through a two-step system dynamic panel data GMM estimation, using data from 86 international subsidiaries of 15 Indian multinationals in 31 host countries for the period 2010 to 2019. Tax provisioning is found to be lesser in countries with higher environmental pollution. Tax provision is higher in countries with greater prevalence of corruption. However, the interactive effect suggests that in the presence of environmental pollution the subsidiary tax provisioning is higher in host countries if there is better control of corruption. This indicates that low corruption will offset a decline in tax provision from higher pollution. Furthermore, subsidiaries are found to have lesser tax provisioning when the parent firm has a tax dispute in the home country, implying the role of firm behaviour in shaping tax contribution by subsidiaries. The results are robust to the organization of subsidiaries through offshore financial centres.

Epieikeia or “Better Justice”: Formalism in Tax Law Revisited

ABSTRACT For Aristotle, “the essence what is equitable is that it is an amendment of the law, in those points where is fails through the generality of its language”. The application of legal rules produces appropriate (just) results in the majority of cases, but not in all. When its application would lead to injustice, a legal rule can be defeated by equity. The idea of epieikeia (equity) sheds light on the modern discussion about the nature of legal rules, the distinction between rules and principles, and mechanisms of adjudication. This idea is also relevant in the tax law domain. In this area, the dominant theoretical position is legal formalism, with its focus on (strictly conceived) legal rules in legislation and in the application of the law. The Aristotelian reflection on epieikeia poses challenges to this traditional view: legal rules are deficient, and thus, as demonstrated, so is the formalistic approach to tax law. In particular, the equitable resolution of a tax dispute can be achieved through alternative dispute resolution methods: on the basis of a consensus between a taxpayer and a tax authority that is not strictly based on a legal rule.

Mediation in administrative proceedings: European experience for Ukraine

The article reveals the European experience of using mediation in administrative proceedings and the implementation of its best practices in Ukraine. Mediation in administrative proceedings has successfully proven itself in European countries. The tradition of alternative resolution of public legal disputes exists in Great Britain, Ireland, Germany, France, the Netherlands, Norway and other countries. The ability to use mediation in administrative proceedings is substantiated, the effectiveness of which depends on the peculiarities of each legal system, the organization of public administration and the existing practice of resolving public legal disputes.
 It is indicated that the Code of Administrative Procedure of Ukraine, the Law of Ukraine «On Mediation» are favorable for the use of mediation. The main problem of implementing mediation in administrative proceedings lies in the political will and legislative capabilities of the subjects of power. A certain category of public-law disputes can potentially be resolved through mediation, provided there is a more stable practice and demarcation of discretionary powers of the relevant subjects.
 It is proposed to continue to introduce pilot projects on mediation, in particular in tax disputes, as well as with the participation of local self-government bodies, with further scaling to the entire territory of Ukraine. The necessity of continuing the training of mediators, who would have knowledge of highly specialized legal norms in the field of law and public administration (concerning licensing, registration procedures, property valuation, assessment of taxes or social assistance, etc.) is indicated. It is recommended to introduce relevant disciplines into educational programs, to introduce certificate courses for training mediators that would form relevant competencies, to conduct a large-scale company to popularize procedures for resolving public legal disputes through mediation.

CERTAIN ASPECTS OF ADMINISTRATIVE PROCEEDINGS IN THE FIELD OF RESOLVING TAX DISPUTES

The article examines important legal aspects that complicate the resolution of tax disputes by administrative courts. The author determined that the most important challenges for administrative courts in the field of resolving tax disputes are: the changeability of tax legislation, the inadequate quality of tax legislation, the need for the formation of a single established judicial practice in the field of tax dispute resolution, as well as compliance with the procedure for resolving these disputes. It is justified that the tax policy of the state should be balanced. The legislator must be consistent in determining the tax policy in the state. The essence of the state’s tax policy should be aimed at stimulating economic growth and entrepreneurship in Ukraine. The taxpayer has the right to expect from the state fair compliance with the principle of legal certainty and balance of interests, therefore tax legislation should have increased stability. The legislator, making changes and additions to the Tax Code of Ukraine, must: prevent «unbalanced» normalization of tax relations; to resist the possible deterioration of the rights of taxpayers; to prevent the emergence of illegal legal acts of subjects of power in the process of implementing the tax policy of the state, etc. In view of this, an important step in this process is the constructive interaction of the institutions of state power. Focused attention on the expediency of strengthening at least consultative cooperation of the Administrative Court of Cassation, acting as part of the Supreme Court, with the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy, etc. Such cooperation will eliminate the appearance of novelties of the Tax Code of Ukraine that are unexpected for judges and will contribute to improving the practice of their application, thanks to which the number of tax disputes will decrease. Key words: taxes, tax dispute, taxpayer, tax policy of the state.

Resolution of International Transfer Pricing Disputes: A Non-Starter, Despite BEPS

The OECD’s initiative under BEPS Action 14 is a welcome step towards minimizing international tax disputes (including those relating to transfer pricing adjustments by way of administrative measures through larger international cooperation). However, several legal, conceptual and practical issues remain unaddressed. This article intends to explore whether the measures recommended under BEPS Action 14 are adequate to bring improvement to current dispute resolution mechanisms, especially with regard to post-BEPS changes in transfer pricing policy. Secondly, it also aims to explain how the unaddressed legal, conceptual and practical issues may hinder achieving the stated objective. The author restricts the discussion to only international transfer pricing-related disputes at this stage although several discussions pertain to cross-border tax disputes in general.

Whether China Should Implement International Tax Arbitration: A Study

In economic globalization, China plays an increasingly important role, and Chinese enterprises are speeding up the pace of going global. In this process, “going out” enterprises face prominent tax risks. Some countries adopt arbitration to settle international tax disputes, but China does not. However, the widely used MAP has many disadvantages, and tax disputes cannot be solved efficiently. To deal with this, the Pillar 1 Blueprint calls for mandatory binding arbitration of disputes over Amount A, which can be seen as a future trend. This paper suggests that China should adopt temporary means of tax arbitration and enhance taxpayers’ participation in the arbitration procedure. In addition, setting up tax dispute prevention measures to protect the interests of multinational enterprises to a greater extent.

Legal Analysis of Engagement for Tax Interpretation in Leasing and Service Provision

This study aims to: (1) To determine whether the application of Civil Law has been carried out in the Application of Tax Law. (2) To find out the interpretation of Civil Law in terms of rental agreements and service delivery in taxation. dassain and dassolen in this study used primary data and secondary data obtained from the field. Based on the Supreme Court Decision Number 425/B/PK/PJK/2012 The results of this study indicate that; (1) Tax law is a part of public law that regulates the relationship between the government (Fiskus) as a tax collector and the community, namely the taxpayers. Tax law adheres to the principle of taxation if two conditions are met, namely objective conditions and subjective conditions. Both objective terms and subjective conditions are closely related to the provisions of civil law. The following is a discussion of the relationship between tax law and civil law in terms of objective and subjective terms (2) Judge's interpretation in this tax dispute, PT Cotrans Asia proposes several arguments based on the agreement made by PT Cotrans Asia interpretation of Civil Law in terms of rental and delivery agreements services in taxation. Judge's Decision In Supreme Court's Decision No. 425/B/PK/PJK/2012 The Panel of Judges is of the opinion that the reasons for the review cannot be justified due to legal considerations and the Tax Court's Decision which rejected the appeal of the Appellant against the Decision of the Director General of Taxes Number KEP-59/PJ.07/2009 dated February 16, 2009 regarding the objection to the underpayment of income tax assessment letter Article 23 for the March to October 2007 tax period Number 00001/203/07/725/07 dated 11 December 2007 on behalf of PT Cotrans Asia is correct and correct in accordance with the provisions of the regulations current regulation.
 Based on the results of the study, it is recommended; (1) DGT should use the Law of Engagement as the main basis to see the application of Tax Law, including in the classification of income, for example to determine whether the income given is rental income or service income by looking at the agreement made and also using Civil Law as a reference. DGT also needs to make laws or laws that are binding in the application of Tax Law in terms of the delivery of services based on an agreement, for example on the delivery of shipping services that will use the basis of the Shipping Law in the delivery of shipping services. -The government, in this case the Directorate General of Taxes, must make further provisions regarding lex specialist in terms of the Law of Engagement which is the basis for the application of Tax Law in Indonesia, not only for the application of tax rules for leasing but also for the delivery of services. In general, provisions need to be made. in detail about how the application of the principle of lex specialist in Tax Law compared to other laws in a civil manner. (2) needs to be done -Socialization among the tax authorities or tax officers needs to be done regarding the application of Civil Law in relation to the application of Tax Law

The Legal Impact and Relevance of Using Plea Bargains to Resolve Tax Disputes in Nigeria

Governments use taxes to generate the revenue needed to provide basic facilities for society. However, taxpayers may evade tax liabilities or default, compelling tax authorities to resort to quasi-criminal litigation to recover taxes. Evidently, the process involved in prosecuting tax defaulters or recovering tax liabilities as provided for in the Personal Income Tax Act of Nigeria and as observed in a plethora of cases is often strenuous, cumbersome, and bureaucratic. Furthermore, the process is slow, and is unfriendly to taxpayers; hence, plea bargains are needed in prosecuting tax cases involving tax liabilities. In this study, online questionnaires were sent to 321 respondents (randomly selected) residing within the federal republic of Nigeria to ascertain the utility and favorability of using plea bargains to resolve liabilities. Descriptive and analytical statistics were used to analyze the collected data. The study found that plea bargains are viable prosecutorial tools for resolving tax offenses or recovering tax liabilities. Therefore, this study recommends using plea bargains owing to its speed in resolving tax offenses or recovering tax liabilities and its less bureaucratic and more amicable nature compared to quasi-criminal litigation.

An Unfinished Patchwork: An Assessment of the Current International Tax Dispute Resolution System from a Developing Country Perspective

The twenty first century has seen a number of rapid developments in the international tax dispute resolution system, culminating with the Pillar One tax certainty block as proposed by the Inclusive Framework on BEPS. The present article provides an overview of these developments and assesses if the international tax dispute resolution system has achieved the long-desired stability, discussing the challenges posed from the perspective of low and middle-income countries as well as of taxpayers operating on a global scale. The research concludes that the current system may be viewed as an unfinished patchwork, which is why it does not meet the effectiveness, transparency, coordination, predictability, fairness and simplicity objectives needed to achieve stability. With this assessment, taxpayers and developing countries should focus on a comprehensive reform of the system. The article also calls for further research on the impact of international tax dispute resolution reform on the developing world.

Article: A Critical Review of the Nonarbitrability of Tax Disputes and Recognition and Enforcement of Tax-Related Foreign Awards in Nigeria

Nigerian Courts have held in several cases that tax disputes are not arbitrable. This article examines whether: (1) the cases are correct in light of applicable tax instruments and emerging trends on arbitrability; (2) the decisions foreclose the arbitrability of all tax disputes in Nigeria; and (3) foreign awards, whose underpinning disputes are tax claims, are no longer enforceable in Nigeria, in view of the decisions. The importance of the foregoing questions cannot be overstated, particularly to foreign investors and Nigeria’s trade partners. With the aid of primary and secondary sources and comparator analysis, this article argues that the decisions were reached per incuriam. It also observes that whilst the decisions remain valid until set aside, the decisions neither foreclose (1) the arbitrability of tax disputes arising from certain domestic and international instruments; nor (2) the recognition and enforcement of foreign awards in at least three identified situations.

Tax procedural proof: problems of theory and practice

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence. This article also analyzes the experience of legal regulation of the mechanism of tax procedural evidence, examines the gaps in tax legislation directly related to the topic under consideration.The purpose of the study is to identify and analyze the features of evidence in the tax process, to study the application of evidence theory in the activities of tax authorities, to develop new ways, means and simplified procedures for effective proof, as well as to prepare appropriate regulatory changes. The objectives of the study are to identify and analyze the advantages and disadvantages of the current state of the regulatory regulation of the means and procedures of tax procedural proof; to study the distribution of the duty of proof from the position of the presumptions proclaimed in tax legislation, the established grounds for exemption from proof, as well as the blocks of circumstances formed by law enforcement practice that are subject to proof, respectively, by the tax authority and a participant in the tax process controlled by it; formulation of the author 's position on the general rule of burden of proof distribution and proposals for adaptation in the Tax Code of the Russian Federation constructions of grounds for exemption from proof according to the presented concept; allocation of stages of evidentiary activity carried out within the framework of the tax process.Methodology. Within the framework of this article, general scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of tax process.The main results. Within the framework of the study, a number of issues related to the chosen topic were considered. First of all, it is necessary to understand that by proving in the tax process, one should consider the procedural activities of authorized participants in the tax process for collecting, researching and evaluating evidence, ensuring the adoption of legitimate and justified procedural decisions on issues that are subject to the regulation of tax legislation. The general subject of proof in the tax process is the circumstances relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, determined by the tax authority based on the substance of the relationship and the positions of its participants in accordance with the applicable rules of substantive law in cases where such circumstances are not defined by the legislation on taxes and fees. For the general the rule for distributing the burden of tax procedural proof is to adopt the following judgment: "Each participant in the relationship regulated by the legislation on taxes and fees, in order to comprehensively and most fully establish the facts relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, must prove the circumstances to which he refers as the basis of his procedural position (claims, objections)."Conclusions. The interests of the state in replenishing the budget should not lead to violations of the rights of an unlimited number of taxpayers. To do this, it is necessary to apply the norms on the presumption of innocence and increased standards for proving an offense committed by a taxpayer in tax disputes. The imposition by the tax authorities of their approach to regulating tax legal relations is going beyond the powers of the tax authorities. The application in practice of the presumption of taxpayers' guilt in committing a tax offense, which is not provided for by law, violates not only the private interests of taxpayers, but also represents an encroachment on public interests, on public order, since obvious injustice is being done.

Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court

Objective - The high tax administration loss rate sparked various speculations in Society. This study aims to determine the factors that led to the defeat of the tax administration in the Indonesian Tax Court. Methodology/Technique – Simple random sampling is used to obtain 1,000 samples of decisions on appeal disputes which is three times the minimum sample size. The logit model is used to find out whether the independent variable affects the dependent variable. The linear probability model is also used to test whether the Logit Model is robust. Findings - The estimation of results shows that the interaction between the tax dispute resolution period and the type of tax, as well as the number of representatives of the tax authorities, had a positive and significant impact on the loss of the tax administration in the prosecution. Novelty - No economic study has comprehensively analyzed the determinants of administrative defeat in the Indonesian Tax Court. This study uses data that have not been used in previous studies. The information includes evidence at audits/objections and appeals, types of taxes, tax dispute resolution periods, interactions between dispute resolution periods and evidence at audits/objections and requests, interactions between dispute resolution periods and types of taxes, interactions between periods dispute resolution, types of taxes and evidence at examination/objection and appeal, initial value, gender of judges, representatives of taxpayers and representatives of tax authorities in court. Type of Paper: Empirical JEL Classification: G18, K41 Keywords: Tax dispute; appeal decision; influencing factors; Tax Authorities defeat; Tax Court Reference to this paper should be referred to as follows: Sari, M.N; Qibthiyyah, R.M. (2022). Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court, Acc. Fin. Review, 7(2), 97 – 112. https://doi.org/10.35609/afr.2022.7.2(3)

Sustainability Reporting dan Pandemi Covid-19

This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020.
 Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.

KONSTRUKSI HUKUM HAKIM AGUNG DALAM MEMUTUS SENGKETA PAJAK PERTAMBAHAN NILAI PERUSAHAAN BATU BARA (Studi Kasus Putusan Mahkamah Agung Nomor : 36/B/PK/PJK/2016)

<span class="fontstyle0">This study aims to analyze and synthesize the legal construction of the Supreme Court justices in deciding the value added tax dispute of coal companies so that they can be used as legal considerations for tax authorities and taxpayers who are in the coal mining sector in fulfilling their tax obligations. The method used is doctrinal research which analyzes primary and secondary legal sources. The results of the study show that the construction of the Supreme Court judge in deciding the value added tax dispute for coal companies is not only guided by written regulations and documents, but also explores, follows, and understands the legal values and sense of justice that live in the coal business world. The Supreme Court judge is of the opinion that the Certificate of Origin is not the basis for calculating the volume of coal delivery, income from debt payments is not an object of value added tax, foreign exchange income is not an object of value added, and sales of assets which according to their original purpose were not traded by coal mining companies are not value added tax object.</span> <br /><br />

Sengketa Pajak dalam Perspektif Wajib Pajak (Studi Kasus Restitusi Pajak ADHI-IBG, KSO)

Tax disputes are not as scary as most people imagine. Tax disputes are also not something that should be feared by taxpayers or other tax actors. This paper explains how a tax dispute is manifested as a difference of opinion. Differences of opinion in terms of interpreting or interpreting a tax provision and regulation. Differences in how to apply tax regulations to real business conditions occur. This tax dispute also occurred in ADHI-IBG, KSO. This research is a qualitative descriptive research. The data used in this study are SPHP data and response letters from taxpayers. From the analysis conducted, the researcher grouped the differences in views due to differences in understanding related to the enforcement of tax rules and differences in understanding of the accounting system used by companies and financial documents that became the elements that caused tax disputes to occur. This dispute has become more and more protracted and lengthy due to the inappropriate behavior of the tax examiner. The behavior raised by the tax auditor is that the tax auditor does not accept the arguments against the financial system used by the taxpayer and the rules in tax audit. The attitude of abuse of power possessed by the examiner also makes the examiner ignore and re-examine the explanation given by the taxpayer. The attitude that is also raised by the tax examiner is to refute the explanation of the taxpayer using mere assumptions, without clear data. In this condition, the taxpayer only fights for justice in the midst of the examiner's behavior that abuses power. A long process in fighting for justice must be passed. It is not a matter of material being accepted, but this is done so that similar incidents do not happen again in the future.

Tax dispute settlement mediation arrangements in the future tax court

Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose). Settlement of tax disputes through litigation is less useful because the process is long and lengthy, besides that tax disputes continue to increase. The existing tax dispute resolution methods do not reflect the dispute resolution process that is simple, fast, low cost, and does not provide a sense of justice and legal certainty. Alternative tax dispute resolution is through a mediation process, but in this process there is no norm that regulates it. The purpose of this study is to find out how the mediation arrangement for tax dispute settlement in the Tax Court should be in the future. The research method used is a normative legal research method with a statutory approach, a historical approach, a concept approach and a comparative approach. The legal materials used consist of primary, secondary, and tertiary legal materials with the technique of collecting legal materials, namely through library research. The technique of analyzing legal materials is carried out by qualitative juridical methods. The results of the study indicate that the settlement of tax disputes through mediation can be regulated in the Tax Court Law by examining the Ordinary Procedure prior to the examination of the subject matter of the dispute, and mediation can be carried out for certain types of tax disputes, so as to achieve a simple, fast and low-cost dispute resolution for the taxpayers. disputing parties, and can reduce the number of disputes that must be examined and decided by the Tax Court.

Taxpayer protection standard in international tax disputes

The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human Rights on application and interpretation of Article 6 “Right to a fair trial” of the European Convention on Human Rights in the context of the tax treaty disputes resolution procedures.The Author believes that the standard of protection of human right to a fair trial can be used as a starting point for the development of a taxpayer protection standard in the tax treaty disputes resolution procedures.The methodology of the research includes the logical and analytical methods, such as analysis and synthesis, induction and deduction, as well as formal legal interpretation of the European Convention on Human Rights and the case law of the European Court of Human Rights.The key findings are the following. Currently, the international tax disputes resolution procedures under tax treaties based on the OECD / UN Model Tax Conventions are contrary to Article 6 of the European Convention on Human Rights. The mutual agreement procedure, which provides the taxpayer with the opportunity personal participation, could eliminate such a contradiction.The main results, scope of application. The study showed that two approaches in relation to application of the Article 6 of the European Convention on Human Rights to tax disputes can be defined – (a) formal and (b) “substantial”.Formally, the guarantees of Article 6 of the European Convention on Human Rights do not apply to taxpayers in tax treaty disputes resolution procedures, i.e. mutual agreement procedure and arbitration, at least as long as a taxpayer has access to the national court of one of the contracting states to protect the violated rights. Under the case law of the European Court of Human Rights cross-border tax disputes are not typical category of disputes. At the moment the European Court of Human Rights does not express a position on the merits of such disputes with reference to the wide discretion of states in the field of taxation.Nevertheless, according to the “substantial” approach it is necessary to extend guarantees of the right to a fair trial to taxpayers in the tax treaty disputes resolution procedures. This conclusion is based on the fact that the national courts cannot be treated as an effective means of protection of the rights of taxpayers as it is determined by the Article 13 of the European Convention on Human Rights. This approach is in line with the trend set by EU Directive 2017/1852 on tax dispute resolution mechanisms in the European Union, as well as the idea of foreign researchers to develop a global standard for protecting the rights of taxpayers.In the Author’s view, compliance with the fair trial guarantees requires provision of direct participation of the taxpayers in the tax treaty disputes resolution procedures. In this case, the taxpayer will receive the opportunity to be heard and to review all the evidence and procedural documents on the case. The participation of the taxpayer will mitigate the key drawback of the mutual agreement procedure - the lack of a guarantee of a final decision on the case. This is especially important for those states that do not use arbitration, such as Russia.The main conclusion is that the application of the standard of protection of human right to a fair trial in relation to the taxpayers in the tax treaty disputes resolution procedures is an efficient way to develop the current mutual agreement procedure and arbitration and to increase the confidence of taxpayers in these mechanisms.

IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?

It is necessary and urgent to construct provisions regarding tax disputes in the tax court. So that the concept (law) of administrative justice is produced as a problem solving of tax disputes. This article uses a normative juridical method with a prescriptive and evaluative line of thought. Indonesia's tax disputes (including central taxes, regional taxes, and customs and excise) are significant. The percentage of decisions that partially and fully grant the disputes submitted by taxpayers is consistently above from 2014 to 2020. The proposed reform of the Tax Court Law, which shows its characteristics as a settlement of tax dispute cases and at the same time as a problem solver, among others, regulates the existence of an appeals conference or hearing and its characteristics before filing a tax dispute. The handling of applicable tax disputes is still limited to resolving dispute cases, not yet reaching a problem-solving of tax disputes. The handling of civil and criminal cases in court and arbitration has adopted the handling of case resolution and problem-solving of arguments. This will only lead to recurring problems in tax disputes, including the filing of appeals and tax claims that remain a lot, the number of beschikking which is granted partially or wholly even though it is based on the same statutory regulations, the incurrence of extra costs, and additional time for the tax-disputinguting parties. Thus, administrative justice can be considered a fair problem solver in resolving tax disputes between taxpayers and the tax authorities.

Probability and the Factors That Affect the Loss of Tax Disputes in the Indonesian Tax Court

Tax disputes are disputes that arise due to differences in understanding of the rights and obligations in implementing tax laws and regulations between Taxpayers and Tax administration (DGT) which can be resolved in the appeal process at the Tax Court. According to Aritonang (2020), the legal remedy for filing an appeal against a tax dispute is a further substantive examination of the Tax Assessment Letter issued during the tax audit, and the Objection Decision Letter which is determined in the objection process at the DGT. The practice of tax disputes must be able to describe how the government, in carrying out its duties, upholds the principle of justice to create tax trust in the wider community.Nevertheless, in reality, there are not a few objection decisions that cannot be defended in the Tax Court which results in the defeat of the DGT or the victory for the Taxpayers. From 2011-to 2018, almost every year the percentage of DGT losing is higher than the DGT winning percentage. The highest percentage of DGT's wins occurred in 2017 which was 40 percent, while 2018 was the year where DGT's wins reached the lowest point of 28 percent. The average decision of the Tax Court appeals that won the DGT from 2011-to 2018 was 34 percent. When compared to other countries, the DGT's winning rate over tax disputes is indeed quite low. Indonesia occupies the 32nd position or the 4th lowest position compared to other countries. Both the logit model and the linear probability model (LPM) are used to estimate the data in this study where the dependent variable is a binary variable consisting of 0 and 1 (0 if the decision does not win DGT and 1 if the decision wins DGT). Keywords: Appeal Decision, Influencing Factors, Tax Administration loss

The Revised Mutual Agreement Procedure and Recent Developments in Turkey

Turkey has enacted new Mutual Agreement Procedure (MAP) regulations (Law 7338 of 14 October 2021) in an effort to facilitate the resolution of international tax disputes, improve legal certainty and conform to the minimum standard of Action 14 of the OECD/G20 BEPS Project. Turkey has been a keen supporter and partner of the increasing international efforts in recent years to develop an effective, fast and result-oriented MAP in order to prevent conflicts arising from tax treaties. This article sets out the general principles and the new features of the Law, as well as an assessment of their alignment with international standards.