Access to Tax Justice in Indonesia: Procedural Inequality in Tax Dispute Resolution between Individual Taxpayers and Large Corporations
DOI:
https://doi.org/10.65815/rxac7q97Keywords:
Tax disputes, access to justice, taxpayer rights, procedural justice, IndonesiaAbstract
Tax dispute resolution is a fundamental component of a fair tax system because taxpayers must have effective mechanisms to challenge administrative decisions. However, individual taxpayers and small businesses may face significant informational, financial, and procedural disadvantages when disputing tax assessments compared with large corporations that can employ specialized tax professionals. This article examines access to tax justice within Indonesia's tax dispute resolution system. Using normative juridical and access-to-justice analysis, the study evaluates administrative objections, appeals, judicial procedures, representation, costs, and taxpayer rights. The article argues that formal equality before tax institutions does not necessarily produce substantive procedural equality when taxpayers possess substantially different legal and financial resources. The study proposes reforms focused on accessible legal information, simplified procedures for small taxpayers, taxpayer assistance mechanisms, transparent administrative reasoning, and proportionate procedural requirements. Particular attention is given to the need for institutional safeguards ensuring that taxpayers can effectively challenge government decisions without excessive financial or administrative burdens. The article concludes that the legitimacy of Indonesia's tax system depends not only on accurate assessment and effective collection but also on the availability of fair and accessible remedies. Strengthening procedural tax justice would improve taxpayer confidence and contribute to voluntary compliance.
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