Tax dispute settlement mediation arrangements in the future tax court

Tax Dispute Settlement in the Court has not provided a sense of justice and legal certainty is only through litigation that win-lose (win-lose). tax disputes less useful because process long lengthy, besides continue to increase. The existing dispute resolution methods do reflect simple, fast, low cost, does provide certainty. Alternative mediation process, but this there no norm regulates it. purpose study find out how arrangement for settlement should be future. research method used normative with statutory approach, historical concept approach comparative approach. materials consist primary, secondary, tertiary technique collecting materials, namely library research. analyzing carried by qualitative juridical methods. results indicate can regulated Law examining Ordinary Procedure prior examination subject matter dispute, certain types disputes, so as achieve fast low-cost taxpayers. disputing parties, reduce number must examined decided Court.