“…The findings also showed that in comparison, in general, in settling tax disputes through the judiciary, there are appeal and cassation efforts in some countries, for example, the United States, the Netherlands, Canada, South Korea, Japan, Malaysia (Pratt & Kulsrud, 2011;Ispriyarso & Saadah, 2019;Roisah et al, 2020). Settlement of tax disputes through judicial institutions in various countries such as the United States (Lederman, 2014), Canada (Arnold, 2019), South Korea (Yun, 2003), Japan (Nakayama, 2007), and Malaysia (Kasipillai, 2000) shows that there are efforts to appeal and cassation.…”