Reformulation of Objections, Appeals, And Suits on Taxes and Other Compelling Levies in Indonesia

The massive filing of objections appeals and disputes against compelling tax and other levies is valid based on the laws and regulations and they must be handled by state administrative institutions including the Directorate General of Taxes (DJP) and the Directorate General of Customs and Excise (DJBC). Normative juridical legal research was employed in this research to obtain relevant data to the research problems. Primary, secondary, and tertiary legal materials were analyzed using descriptive data analysis. Several theories were used in this research including the theory of legal certainty and the theory of authority. Therefore, it is regarded necessary to reinforce the justice and the implementation of checks and balances to all parties involved in objections, appeals, and disputes of compelling tax and other levies. The reformulation should be performed as an effort to restructure the handling of objections, appeals and disputes over compelling tax and other levies to achieve the ideal legal system in Indonesia. Checks and balances mechanism can minimize the abuse of discretionary power by state administrators. Proper legal control needs to be promoted by independent judiciary that reviews administrative actions to prevent abuse of legal authority.