MENGENAL PENYELESAIAN NON-LITIGASI SEBAGAI PENYELESAIAN ALTERNATIF SENGKETA PAJAK

Abstrak

Salah satu penyelesaian sengketa pajak di Indonesia, yakni dengan melalui pendekatan non-litigasi. Sengketa pajak kerap terjadi akibat perbedaan perhitungan antara wajib pajak dan fiskus, dengan penyelesaian umumnya dilakukan melalui pengadilan yang memerlukan waktu dan prosedur panjang. Penelitian ini bertujuan mengeksplorasi alternatif penyelesaian sengketa di luar pengadilan, seperti mediasi, negosiasi, dan arbitrase, yang menekankan musyawarah dan kesepakatan untuk mencapai keadilan bagi kedua belah pihak. Analisis dilakukan secara yuridis normatif berdasarkan literatur, regulasi, dan studi kasus dari negara lain. Hasil penelitian menunjukkan bahwa sistem pengadilan pajak di Indonesia belum menerapkan mekanisme mediasi dalam proses penyelesaian sengketa pajak. Di beberapa negara, mediasi terbukti efektif mengurangi kasus menumpuk,, memberikan solusi yang cepat, murah, dan sederhana. Oleh karena itu, penerapan mediasi dalam sistem pengadilan pajak Indonesia diusulkan untuk mengatasi tingginya sengketa pajak sekaligus meningkatkan kepercayaan masyarakat terhadap sistem perpajakan. Penelitian ini diharapkan memperkaya wawasan mahasiswa, masyarakat, dan wajib pajak tentang opsi penyelesaian sengketa pajak secara non-litigasi.

One way to resolve tax disputes in Indonesia is through a non-litigation approach. Tax disputes often occur due to differences in calculations between taxpayers and the tax authorities, with resolution generally carried out through court which requires time and lengthy procedures. This research aims to explore alternative dispute resolution outside of court, such as mediation, negotiation and arbitration, which emphasize deliberation and agreement to achieve justice for both parties. The analysis was carried out in a normative juridical manner based on literature, regulations and case studies from other countries. The research results show that the tax court system in Indonesia has not implemented a mediation mechanism in the tax dispute resolution process. In several countries, mediation has proven effective in reducing the backlog of cases, providing fast, cheap and simple solutions. Therefore, the implementation of mediation in the Indonesian tax court system is proposed to overcome the high number of tax disputes while increasing public confidence in the tax system. This research is expected to enrich the insight of students, the public and taxpayers regarding non-litigation tax dispute resolution options.