Obstacles Faced in Resolving Regional Tax Disputes Through Administrative Efforts at the Regional Revenue Agency of Deli Serdang Regency

Abstract

Regional tax dispute resolution through administrative efforts is a mechanism provided by local governments to provide legal protection to taxpayers before disputes are resolved through judicial channels. However, in its implementation, there are still various obstacles that affect the effectiveness of dispute resolution. This research aims to analyze the obstacles faced in resolving regional tax disputes through administrative efforts at the Regional Revenue Agency of Deli Serdang Regency and examine its impact on legal certainty for taxpayers. The research method used is empirical legal research with an empirical juridical approach. Data was obtained through literature studies, interviews, and documentation, then analyzed qualitatively.

The results of the study show that the obstacles faced include the lack of optimal understanding of taxpayers on the procedure for submitting objections, the lack of complete supporting documents submitted by taxpayers, limited human resources handling dispute resolution, the lack of optimal administrative and service systems, and differences in interpretation of regional tax provisions. These obstacles cause the objection settlement process to take longer and have the potential to reduce the effectiveness of legal protection and legal certainty for taxpayers. Therefore, it is necessary to improve the quality of human resources, improve the information technology-based administrative system, intensify socialization to taxpayers, and prepare clearer technical guidelines in resolving regional tax disputes. Thus, dispute resolution through administrative efforts at the Deli Serdang Regency Regional Revenue Agency is expected to be carried out effectively, transparently, fairly, and provide legal certainty for all parties in accordance with the provisions of laws and regulations. The objection mechanism is a form of administrative effort recognized in the tax dispute resolution system in Indonesia.