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News & Analysis

Can the Indonesian tax court judges conclude that a dispute is “not within the tax court’s jurisdiction” through a hearing with an ordinary procedural examination?

15 October 2024 by GNV Consulting

As we all probably know, the examination of proceedings in the tax court can be conducted by ordinary proceedings – ‘pemeriksaan acara biasa’ (Article 49 of the Tax Court Law) or by fast-track proceedings – ‘pemeriksaan acara cepat’ (Article 65 of the Tax Court Law).

News & Analysis

The Burden of Proof in Indonesia Tax Disputes: An Overview

15 October 2024 by GNV Consulting

In tax disputes, one of the critical elements in legal arguments is the burden of proof. The burden of proof refers to the obligation to provide sufficient evidence to support one’s claims or defenses.

News & Analysis

Understanding Related Parties in Indonesian Customs: Reducing Disputes

15 October 2024 by

When discussing related party transactions in Indonesia, most professionals are familiar with its definition in the context of taxation.