EXISTENCE OF TAXPAYER LEGAL PROTECTION IN CIVIL DISPUTES WITH TAX IMPLICATIONS
DOI:
https://doi.org/10.35586/jhs.v5i1.12320Keywords:
Legal Protection, Taxpayer, Civil Dispute, Taxation Obligation, Legal UncertaintyAbstract
Civil disputes over an object's ownership or control status can affect tax duties, including tax determination, collection, and billing. In fact, the Directorate General of Taxes (DGT) frequently continues to carry out the taxing procedure even when the legal status of the tax object is still being contested in the civil courts, resulting in legal ambiguity and possible losses for taxpayers. The purpose of this study is to examine the type of legal protection available to taxpayers in the event of civil disputes involving tax liabilities. This research takes a normative juridical approach, examining legal norms defining taxation rights and duties, as well as legal protection principles in the framework of tax and civil law. The findings reveal that there is no legislative regulation that clearly incorporates taxpayer protection in the context of conflicts between tax responsibilities and civil litigation. As a result, policy development and a more flexible legal approach are required so that the concepts of justice and legal certainty can be applied equitably to all parties.
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