The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia DOI
Heriantonius Silalahi,

Nandi Maulana,

Lenny Ana

et al.

Ilomata International Journal of Tax and Accounting, Journal Year: 2025, Volume and Issue: 6(1), P. 25 - 52

Published: Feb. 10, 2025

This study examines the roles of tax consultants and attorneys in resolving disputes Indonesia, emphasizing their contributions to compliance, dispute resolution, litigation. As regulations become increasingly complex, taxpayers encounter significant challenges understanding fulfilling obligations, mainly when arise with Directorate General Taxes. The involvement professionals is essential mitigating risks, ensuring navigating intricate legal frameworks. Despite extensive research on compliance litigation as separate subjects, limited studies explore complementary functions Indonesian context. paper addresses this gap by analyzing collaborative providing advisory services, representing clients disputes, safeguarding taxpayer rights. uses a qualitative methodology review relevant incorporates insights from interviews professionals. findings reveal that primarily assist planning, prevention, while focus representation advocacy Their collaboration instrumental minimizing financial penalties, expediting enhancing confidence. Strengthening synergy between these professions can lead more effective administration system, fostering fairness, certainty, improved trust Indonesia’s regime.

Language: Английский

The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia DOI
Heriantonius Silalahi,

Nandi Maulana,

Lenny Ana

et al.

Ilomata International Journal of Tax and Accounting, Journal Year: 2025, Volume and Issue: 6(1), P. 25 - 52

Published: Feb. 10, 2025

This study examines the roles of tax consultants and attorneys in resolving disputes Indonesia, emphasizing their contributions to compliance, dispute resolution, litigation. As regulations become increasingly complex, taxpayers encounter significant challenges understanding fulfilling obligations, mainly when arise with Directorate General Taxes. The involvement professionals is essential mitigating risks, ensuring navigating intricate legal frameworks. Despite extensive research on compliance litigation as separate subjects, limited studies explore complementary functions Indonesian context. paper addresses this gap by analyzing collaborative providing advisory services, representing clients disputes, safeguarding taxpayer rights. uses a qualitative methodology review relevant incorporates insights from interviews professionals. findings reveal that primarily assist planning, prevention, while focus representation advocacy Their collaboration instrumental minimizing financial penalties, expediting enhancing confidence. Strengthening synergy between these professions can lead more effective administration system, fostering fairness, certainty, improved trust Indonesia’s regime.

Language: Английский

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