DEVELOP A DECISION SUPPORT SYSTEM MODEL IN TAX DISPUTES AT TAX COURTS IN INDONESIA

Kartanto, Lucky and Rijadi, Prasetijo and Priyati, Sri (2021) DEVELOP A DECISION SUPPORT SYSTEM MODEL IN TAX DISPUTES AT TAX COURTS IN INDONESIA. International Journal of Business, Economics and Law, 24 (5). pp. 166-171. ISSN 2289-1552

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Abstract

The tax collection system in Indonesia is the "Self-Assessment System", in this system taxpayers are given the freedom to calculate, pay, and report their tax calculations. The consequence of this tax collection system is the existence of a tax examination from the Directorate General of Taxes (DJP), to test the calculation of taxes that have been done by the taxpayer. Tax Examination is a series of activities to collect and process data, information, and / or evidence that is carried out objectively and professionally based on an examination standard. The purpose of the Examination is to test compliance with the fulfillment of tax obligations and for other purposes. On the results of the Tax Examination, Taxpayers can make Legal Efforts through the Tax Court, this Legal Effort is known as a tax dispute. A Decision Support System (DSS) is a computerized program used to model materials to support the determination, assessment, and action of selecting solutions in an organization or business (Lucas et al.; Asemi et al., 2011; Heru, Drs. Bayu Surarso and Drs. Eko Adi Sarwoko, 2013; Marimin, 2018). This research aims to find a model decision support system in tax disputes at the Tax Court in Indonesia. The results of the Discovery of The Decision Support System Model in Risk Mitigation in Appeals or lawsuits to tax courts in Indonesia, are expected to help taxpayers to decide whether to make legal efforts related to the existence of tax decrees and decrees from the Directorate General of Taxes. This model is expected to avoid greater tax penalties if the taxpayer makes legal efforts in the tax court which is 100 of the amounts of tax still to be paid.

Item Type:	Article
Uncontrolled Keywords:	Self-Assessment, Decision Support System, Tax Dispute, Tax Court
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ9-9940 Public finance K Law > K Law (General)
Divisions:	Artikel Ilmiah HROD
Depositing User:	Staff Perpustakaan Uwika
Date Deposited:	24 Mar 2023 07:11
Last Modified:	24 Mar 2023 07:11
URI:	http://repository.widyakartika.ac.id/id/eprint/3217

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