Alternative Dispute Resolution in Tax Crimes in Indonesia

• Wahyu Widodo
• ISBN 978-6340-41-191-1
• 2026
• Hukum

This book offers a comprehensive examination of the challenges of law enforcement in Indonesian taxation, particularly in dealing with tax crimes that cause losses to state revenue. Amid the complexity of the self-assessment system and the limitations of conventional litigation, the author proposes the application of Alternative Dispute Resolution (ADR) as a strategic, restorative justice–based approach that is more efficient, fair, and functional.

Drawing on a robust theoretical framework and a comparative study of jurisdictions such as the United States, the United Kingdom, and Australia, the book demonstrates that ADR—encompassing mediation, negotiation, conciliation, and arbitration—can serve as a dispute resolution tool oriented not only toward recovering state losses but also toward fostering a culture of voluntary compliance. The author also highlights the urgency of strengthening regulations, institutional reform, training certified mediators, and outreach to taxpayers and law enforcement officials as the foundation for sustainable ADR implementation.

Intended for academics, legal practitioners, policymakers, and tax authorities, this book not only offers conceptual ideas but also charts a concrete roadmap toward a more restorative, adaptive, and humane system of tax justice. In the context of criminal tax law, ADR is no longer seen as a secondary alternative but as a new paradigm of fiscal law enforcement that prioritizes restoration over punishment, dialogue over confrontation, and participation over domination.