TAX AMNESTY APPLICATION ON TAX OBJECTS THAT BECAME DISPUTES IN THE COURT IN INDONESIA

Abstract

The procedure for filing a tax amnesty application in the Tax amnesty program has been
regulated in Act Number 11 of 2016 concerning Tax Amnesty, General Provision and Tax
Procedures (KUP) Law. However, tax objects that are still in dispute in the court have different
procedures and not regulated in detail in the legislation. Due to this reason, this study aims to
examine tax amnesty application on tax objects that are disputed in court in Indonesia. This
study used a normative legal approach which was conducted by the study of literature and
documentation of legislation and policies relating to theories and principles of tax law,
especially tax amnesty policies. The results showed that tax amnesty in the case of a tax object
that is still in the process of dispute can be performed by the withdrawal of the lawsuit; the trial
process is suspended until the issuance of a statement. Thus, it can be concluded that the
application for tax amnesty related to the dispute object has its own rules and conditions which
are supervised directly by the Director General of Taxes and the Ministry of Finance.