Özet:

Tax dispute resolution has a number of uniqueness. Its judiciary system takes a procedure starting from filing objections in the executive realm, appeals and filing lawsuits as well as judicial review in the judicial realm. All of these legal remedies do not delay the obligation of the tax payers to pay taxes and the task of Fiscus to collect taxes. Dispute settlement using administrative power has weaknesses as the resolver is one of the parties in the dispute (the Fiscus). Judicial branc of power come to play to settle tax disputes through the Tax Court. No cassation in the settlement of tax disputes as judicial remedies. All settlements of tax disputes are aim at otaining justice. When there is a tax dispute between Fiscus and the Taxpayers the path of mediation is advised. This normative legal research has found that mediation in the settlement of tax disputes by the Tax Court is a form of Dignified Restorative Justice in the form of Dignified Mediation as it is in line with the Pancasila values and virtues. The diversion from conventional processes through mediation is also humanistic in nature, namely the effort to humanize humans, the manifestation of the Pancasila Legal System.

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