Latar belakang tesis ini adalah adanya cara atau prosedur sengketa pajak yang diatur dalam UU KUP maupun UU Nomor 14 Tahun 2002 tentang Pengadilan Pajak, yang bila dicermati belum memberikan perlindungan hukum terhadap Wajib Pajak. Masalah yang dikaji adalah mengapa beberapa ketentuan sengketa pajak yang diatur dalam UU KUP belum memberikan perlindungan hukum kepada Wajib Pajak?; dan mengapa beberapa ketentuan sengketa pajak yang diatur dalam UU Nomor 14 Tahun 2002 tidak memberikan perlindungan hukum kepada Wajib Pajak?Hasil penelitian menunjukkan ketentuan dalam UU KUP belum memberikan perlindungan hukum terhadap Wajib Pajak antara lain; Pasal 25 ayat (1) bahwa STP tidak dapat diajukan keberatan karena penerbitan STP tidak menimbulkan persengketaan. Ironis dengan Pasal 14 ayat (2) UU KUP bahwa STP mempunyai kekuatan hukum yang sama dengan SKP, seharusnya atas STP dapat juga diajukan keberatan; Pasal 25 ayat (7) UU KUP pengajuan keberatan tidak menunda kewajiban membayar pajak dan pelaksanaan penagihan pajak, selain bukan syarat formal pengajuan keberatan juga bertentangan dengan pelaksanaan sistem self assesment sebagaimana Pasal 12 ayat (1) UU KUP; dan Pasal 26 ayat (3) UU KUP tidak mengakomodir keputusan sengketa pajak berupa surat jawaban Direktur Jenderal Pajak yang menyatakan surat keberatan yang diajukan oleh Wajib Pajak tidak memenuhi persyaratan formal tersebut, dapat diajukan banding.Hasil penelitian lainnya; Pasal 36 ayat (1) huruf b UU KUP permohonan peninjauan pengurangan/pembatalan ketetapan pajak yang tidak benar, tidak memberikan peluang kepada Wajib Pajak meneruskan sengketa pajak ke tingkat banding di Pengadilan Pajak ; ketentuan Pasal 27 A UU KUP tidak memberikan perlindungan hukum terhadap Wajib Pajak karena imbalan bunga hanya dapat diberikan apabila Keputusan Keberatan atau Putusan Banding berasal dari keberatan atau banding atas SKPKB atau SKPKBT saja yang mengakibatkan lebih bayar; dan adanya ketentuan persyaratan melunasi 50% pajak terutang dalam pengajuan banding bertentangan dengan mekanisme peradilan pada umumnya karena belum terdapat keputusan hukum yang tetap.Penuiis mengusulkan adanya perubahan dalam ketentuan UU KUP dan UU Nomor 14 Tahun 2002 yang berkait dengan sengketa pajak, guna perlindungan hukum terhadap Wajib Pajak.

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The thesis has background the way or procedure of the tax dispute as arranged in UU KUP and UU Number 14 Year 2002 about The Tax Court, if being concerned aren't give the law protection to the Taxpayer. Problems that discussed in this research are: why such rules about tax dispute as arranged in UU KUP are not yet give the law protection to the Taxpayer?; and why such rules about tax dispute as arranged in UU Number 14 Year 2002 are not give the law protection to the Taxpayer?

The results of the research indicate that such rules about the tax dispute as arranged in UU KUP are not yet give the law protection to the Taxpayer for example; Section 25 paragraph (1) that objection cannot be raised over STP because the publication of STP will not generate the tax dispute. Ironic if be compared with Section 14 paragraph (2) UU KUP determine STP have same legal force with SKP, the objection should be raised over STP; Section 25 paragraph (7) UU KUP the objection shall not delay the obligation to pay the tax and performance of the collection, beside not the formal conditions to submitted the tax dispute that the objection its contrary with self assessment system performance as arranged in Section 12 paragraph (1) UU KUP; and Section 26 paragraph (3) UU KUP is not accommodate the tax dispute decision by replied letter from Director General of Tax that declare the objection submitted by the Taxpayer do not fulfill the formal conditions, the request for appeal shall be submitted.

Such another result of the research ; Section 36 paragraph (1) point b UU KUP the request for reviewing the deduction or the cancellation of the uncorrectly tax decision do not give to the Taxpayer having chance to performing their tax dispute process up to the Tax Court appeal level; the rule as Section 27 A UU KUP do not give the law protection to the Taxpayer because the interest refund is only give to the Taxpayer if the objection or appeal decision based on the objection or appeal over SKPKB or SKPKBT that proceed overpayment; and existence of the condition to pay 50 % of the tax debts in the submission of request for the appeal contrary with the common of the court mechanism because its have not yet the definitive of the law decision.

The writer proposes to be performing some kind of changes to the law and regulations of the taxation in UU KUP and UU Number 14 Year 2002 that circumstance to the performance of the law protection to the Taxpayer in the tax dispute.