THE PRINCIPLE OF RESTORATIVE JUSTICE IN TAX DISPUTE SETTLEMENT BY THE TAX COURT
نویسندگان
چکیده
Tax dispute resolution has a number of uniqueness. Its judiciary system takes procedure starting from filing objections in the executive realm, appeals and lawsuits as well judicial review realm. All these legal remedies do not delay obligation tax payers to pay taxes task Fiscus collect taxes. Dispute settlement using administrative power weaknesses resolver is one parties (the Fiscus). Judicial branc come play settle disputes through Court. No cassation remedies. settlements are aim at otaining justice. When there between Taxpayers path mediation advised. This normative research found that by Court form Dignified Restorative Justice Mediation it line with Pancasila values virtues. The diversion conventional processes also humanistic nature, namely effort humanize humans, manifestation Legal System.
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ژورنال
عنوان ژورنال: International journal of advanced research
سال: 2021
ISSN: ['2707-7802', '2707-7810']
DOI: https://doi.org/10.21474/ijar01/12653