Comparison of Tax Legal Remedies Mechanisms between Indonesia and Singapore

Muhammad Fati Fikri Hasan; Nabitatus Sa'adah

doi:10.47814/ijssrr.v8i9.2945

Muhammad Fati Fikri Hasan Master of Law Program, Faculty of Law, Diponegoro University, Indonesia
Nabitatus Sa'adah Faculty of Law, Diponegoro University, Indonesia

DOI: https://doi.org/10.47814/ijssrr.v8i9.2945

Keywords: Tax Legal Remedies, Comparative Tax Law, Tax Dispute Resolution

Abstract

This study aims to analyze and compare the tax legal remedies mechanisms between Indonesia and Singapore, with a focus on appeals, objections, and lawsuits. The research method used is a literature review of relevant laws and regulations, official documents, and academic studies. The analysis reveals that, although both countries share the same goal of ensuring legal certainty and justice for taxpayers, there are significant differences in the timeframe for settlement, the allocation of the burden of proof, and the nature of the final decision. Singapore tends to have more streamlined and standardized procedures, while Indonesia faces challenges in the duration of settlement and the complexity of the evidence. These findings provide valuable insights for enhancing Indonesia's tax dispute resolution system, particularly through the adoption of best practices that can improve efficiency, transparency, and public trust in the tax system.

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