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Stage 4 ยท Tax disputes

Tax Court Appeals & Lawsuits

For taxpayers whose objection was rejected, or who want to challenge a collection action.

Appeals against objection decisions and lawsuits against collection actions at the Tax Court, handled with a representative before the Tax Court.

Letter received: Objection decision or collection action

Deadlines to watch

3 months

Deadline to appeal from receipt of the objection decision.

14 days

Deadline for a lawsuit against a collection action, from the date it was carried out.

60% penalty

Applies to the tax still payable if the appeal is rejected or partly granted.

What's included

  • Tax Court representative

    Appeals and lawsuits are filed and argued with a representative before the Tax Court, so you do not face the hearings alone.

  • A file built for the judges

    The appeal, evidence and legal basis are structured for the panel: chronology, dispute per adjustment, and relevant evidence.

  • Hearings to verdict

    We attend the hearings, submit responses and additional evidence, and assess next steps after the verdict, including judicial review at the Supreme Court.

How we work

  1. 01

    Review the decision

    The reviewer's reasoning and the remaining disputes are mapped.

  2. 02

    File appeal or lawsuit

    The appeal or lawsuit is filed with the Tax Court on time.

  3. 03

    Hearings

    Your representative attends hearings and presents arguments and evidence.

  4. 04

    Verdict and follow-up

    The verdict is analysed, including the case for judicial review.

Documents we need from you

  • Objection decision or the collection documents in dispute.
  • The objection file with all evidence.
  • Assessment, SPHP and audit documents.

What you receive

  • Appeal or lawsuit filing.
  • Representation at hearings.
  • Verdict analysis and next-step recommendation.

Frequently Asked Questions

Who may represent me at the Tax Court?

A qualified representative holding a Tax Court representation licence. We prepare the special power of attorney.

Appeal or lawsuit: what is the difference?

An appeal challenges an objection decision. A lawsuit challenges a collection action or other decisions that cannot be objected to.

Can a Tax Court verdict be challenged?

Verdicts are final but can be brought to the Supreme Court for judicial review on statutory grounds.

Remote across Indonesia, with visits when the work needs it. Areas we serve

Just got a letter from the tax office?

Talk to us before you reply. Send the letter type, the date you received it and the tax year.

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