SETTLEMENT DISPUTE TAXATION INCUSTOMS FIELD THROUGH MECHANISM OBJECT
Keywords:
Completion Disputes, Taxation, Customs ObjectionAbstract
Customs disputes occur when there are differences in perception between Customs Officials and Customs Service Users regarding the payment of Import Duties and Taxes in the Context of Import. The formulation of the problems in this study are (1) How is the customs dispute resolution process at the objection level? (2) How is legal justice in the process of resolving objections in the customs sector? In this study using the theory of dispute resolution according to Dean G. Pruit and the theory of Legal Justice according to John Rawls. This research is a normative juridical research with statutory approach, case approach, conceptual approach and analytical approach. Sources of legal materials in the form of secondary data with literature. The results of the study show that the requirements for filing objections in the form of submitting proof of payment of invoices or proof of submission of guarantees cause some Customs Service Users to be unable to submit objections due to financial limitations. This causes the Customs Service Users to be judged for mistakes that are not necessarily true because they have not been tested at the objection, appeal and review levels. In fact, decisions or decisions of Customs and Excise Officials are not always correct, but the percentage of decisions rejecting objections from year to year is always greater than accepted objections
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