Tax Litigation Service
Overview
Our firm offers comprehensive tax dispute and litigation resolution services in Indonesia, providing businesses and corporations with strategic and legal solutions that adhere to Indonesian tax regulations. Business Hub Asia is prepared to support clients throughout all phases, including tax audits, formal objections, appeals, and Supreme Court reviews.
Free ConsultationKey Features
Tax Audit Assistance
Expert consultation and representation during Directorate General of Taxes (DJP) audits to protect taxpayer rights and obligations.
Tax Objection Preparation & Submission
Drafting formal legal objections to unwarranted Tax Assessment Letters (SKPs), including legal arguments and evidence.
Appeal Assistance to the Tax Court
Advise clients on legal drafting and litigation strategies, including appeal representation for contested rulings.
Lawsuit & Judicial Review
Advanced services for legal proceedings at the high court level up to the Supreme Court, if required for dispute resolution.
Negotiation & Non-Litigation Settlement
Consider mediation or consultation with tax authorities for mutually agreeable solutions without lawsuits.
Minimum Requirements
Company legality
NIB, NPWP, deed, SK
Disputed tax assessment letter
SKPKB, SKPLB, or SKPN
Supporting Documents
Supporting documents of transactions relevant to the subject of dispute
Communication & Audit
Communication history and audit results with DGT (if any)
Process and Timeline
1
Filing an Objection to the Directorate General of Taxes (DGT)
Taxpayers (WP) who disagree with the Tax Assessment Letter (SKP) may submit a written objection to the DGT within 3 months from the date of receipt of the SKP. The DGT is obliged to provide a decision on the objection within 12 months after the objection is received. If there is no decision within the period, the objection is considered granted.
2
Appeal to the Tax Court
If the taxpayer is not satisfied with the objection decision from the DGT, the taxpayer can file an appeal to the Tax Court within 3 months after the objection decision is received. The Tax Court must decide the appeal within 12 months after the appeal request is received.
3
Filing a Lawsuit in the Tax Court
In certain cases, such as tax collection disputes or DGT decisions that cannot be appealed, taxpayers can directly file a lawsuit to the Tax Court. The lawsuit must be filed within 14 days after the implementation of the collection or 30 days after the receipt of the challenged decision.
4
Judicial Review (PK) to the Supreme Court
If taxpayers are not satisfied with the Tax Court’s decision, they can file a PK to the Supreme Court within 3 months after the decision is received. The review process at the Supreme Court can take 12 months or more, depending on the complexity of the case and the caseload at the Supreme Court.
*Overall, the process of resolving tax disputes from the objection stage to the review can take between 2 to 5 years, depending on the complexity of the case and the response of each relevant agency.
Important Consideration
- Tax disputes must be handled promptly; delays may result in the loss of legal rights.
- Not all disputes need to be resolved in court; a non-litigation approach can be a faster and more efficient solution.
- The entire process is conducted based on the provisions of the Tax Law, Tax Court Law, and its derivative regulations.
- We work with certified tax consultants and experienced tax lawyers.
Frequently Asked Questions
What is a tax dispute and when can it occur?
A tax dispute occurs when a taxpayer disagrees with the result of a tax audit or determination by the DJP, usually in the form of an SKPKB or SKPLB.
What is the first step if I disagree with the SKP?
You can file a written objection to the DJP within 3 months from the date of issuance of the SKP.
If there is a tax dispute, do I have to go directly to court?
No, that is not required. The process commences with the submission of an objection. Recourse to the Tax Court is permissible solely upon the denial or unsatisfactory resolution of said objection.
What is the difference between an objection and an appeal?
An objection is submitted to the DJP as the agency that determines the tax, while an appeal is submitted to the Tax Court as an independent institution.
How long does the tax dispute resolution process take?
Varies. The objection process usually takes up to 12 months, while appeals and lawsuits can take longer, depending on the complexity.
Can disputes be resolved without going to court?
Yes. We offer a non-litigation approach through clarification, negotiation, or mediation directly with the DJP.
Can foreign companies also use tax litigation services?
Of course. Business Hub Asia provides support to both domestic and foreign-invested companies facing taxation challenges within Indonesia.
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Disclaimer
The content provided on this website is published by PT. Bisnis Hub Asia (“we“, or “us“) for general informational purposes only. While every effort is made to ensure the accuracy and timeliness of the information presented, we make no representations or warranties, express or implied, as to the completeness, accuracy, reliability, suitability, or availability of any content, products, or services described on this website. Any reliance placed on such information is strictly at the user’s own risk.
We are a private, independent entity and are not affiliated with, authorized by, or acting on behalf of the Government of the Republic of Indonesia, its ministries, agencies, or any officially appointed representatives. This website does not provide, offer, or promote any official government documents or services, including but not limited to:
-
Business identification numbers (Nomor Induk Berusaha – NIB);
-
Tax refunds or rebates;
-
Stay Permit or electronic travel authorizations;
-
Passports or other immigration-related documents.
Any references to such services are provided solely for general informational purposes and should not be construed as an offer or facilitation of official services.
We are committed to ensuring the protection of your personal data in accordance with Law No. 27 of 2022 on Personal Data Protection. Any personal information collected through this website will be processed for the purposes clearly stated in our [Privacy Statement]. We do not sell or misuse personal data under any circumstances.
By accessing and using this website, you acknowledge and agree to the terms set out in this Disclaimer. You further agree to use this website and the information provided responsibly and in compliance with applicable laws and regulations.
For further information or questions regarding this Disclaimer, please contact us via the channels provided on our Contact page.
Disclaimer
The content provided on this website is published by PT. Bisnis Hub Asia (“we“, or “us“) for general informational purposes only. While every effort is made to ensure the accuracy and timeliness of the information presented, we make no representations or warranties, express or implied, as to the completeness, accuracy, reliability, suitability, or availability of any content, products, or services described on this website. Any reliance placed on such information is strictly at the user’s own risk.
We are a private, independent entity and are not affiliated with, authorized by, or acting on behalf of the Government of the Republic of Indonesia, its ministries, agencies, or any officially appointed representatives. This website does not provide, offer, or promote any official government documents or services, including but not limited to:
-
Business identification numbers (Nomor Induk Berusaha – NIB);
-
Tax refunds or rebates;
-
Visas or electronic travel authorizations (e-Visa, e-VoA);
-
Passports or other immigration-related documents.
Any references to such services are provided solely for general informational purposes and should not be construed as an offer or facilitation of official services.
We are committed to ensuring the protection of your personal data in accordance with Law No. 27 of 2022 on Personal Data Protection. Any personal information collected through this website will be processed for the purposes clearly stated in our [Privacy Statement]. We do not sell or misuse personal data under any circumstances.
By accessing and using this website, you acknowledge and agree to the terms set out in this Disclaimer. You further agree to use this website and the information provided responsibly and in compliance with applicable laws and regulations.
For further information or questions regarding this Disclaimer, please contact us via the channels provided on our Contact page.
Meet the Expert
Meet the Expert
Nurmia Dwi Agustina, S.E., MBA
President Director at Business Hub Asia
Nurmia is an experienced corporate services and regulatory compliance professional with over 15 years of experience in Southeast Asia. The co-founder of Cekindo Indonesia/Vietnam and former COO of InCorp Indonesia, she has led large teams in legal, tax, and BPO. As Director at Business Hub Asia, she leads regional service delivery, helping companies navigate complex licensing and compliance in Indonesia, Vietnam, and the Philippines.
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