Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia through administrative law. OECD has suggested taxpayers and revenue body to build positive connection through the changing of confrontation to the collaborative relationship. Mediation is a solution to encourage this positive bond in solving the dispute. It is successfully implemented in Australia. The similar way is strongly recommended for the Indonesian Government to develop a good relationship between taxpayers and revenue body. One of the chances for mediating in an attempt to minimize tax dispute is in the auditing process. This process cannot be easily done because it needs political will and high desired improvement from the Government to make a change. Mediation is an attempt to achieve a win-win solution and is in line with the principles of Pancasila, that is a deliberation for reaching an agreement. If it is done, then mediation will be a courteous way in tax dispute resolution and will be able to improve a good post-dispute relationship in Indonesia.

中文翻译：

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印度尼西亚税务纠纷调解：这是解决印度尼西亚税务纠纷的潜在替代策略吗？

印尼的税务争议解决尚未符合快速、简单和经济的原则。纳税人必须等待 3 年以上才能获得合法的确定性。本文阐述了通过行政法解决印度尼西亚税务纠纷的潜在策略。OECD 建议纳税人和税收主体通过将对抗转变为合作关系来建立积极的联系。调解是在解决争端时鼓励这种积极纽带的解决方案。它在澳大利亚成功实施。强烈建议印度尼西亚政府以类似的方式在纳税人和税收机构之间建立良好的关系。为尽量减少税务纠纷而进行调解的机会之一是在审计过程中。这个过程不容易完成，因为它需要政府的政治意愿和高度期望的改进才能做出改变。调解是一种实现双赢的尝试，符合潘查西拉的原则，即协商达成协议。如果这样做，那么调解将是解决税务争议的一种礼貌方式，并将能够改善印度尼西亚的良好争议后关系。