Mekanisme Peninjauan Kembali atas Putusan Pengadilan Pajak dalam Upaya Penyelesaian Sengketa Pajak.

Tax revenue is one of a country's revenues. Taxpayer is an important part of the tax field as the party with the obligation to pay taxes. One of the causes of tax disputes are the differences of opinion regarding the Tax Assessment Letter (SKP). Taxpayers in a tax dispute in accordance with Taxation Procedure Act can make an objection which can be followed by an appeal to the tax court, but a review can also be carried out. It is very important to analyze the procedures for resolving tax disputes in tax court and the mechanism for reviewing tax court decisions. This research was conducted with normative legal research with qualitative data analysis technique. Based on the Taxation Procedure Act and the Tax Court Act, taxpayers must first file an objection to the SKP and the decision of it can be followed by an appeal to the tax court. Taxpayers can make efforts to review the appeal decision to the Supreme Court, but taxpayers can only do so based on the reasons for submitting a review regulated in Article 91 of the Tax Court Law and in accordance with the deadline for submitting a review in Article 92. [ABSTRACT FROM AUTHOR]