https://scientium.co.id/journals/index.php/jrui/issue/feed 2025-05-13T17:31:56+00:00 Mochamad Nuruz Zaman editorial@scientium.co.id Open Journal Systems <p>The Journal of Risk and Uncertainty Issues welcomes original manuscripts, both theoretical and empirical, dealing with the analysis of risk-bearing behavior and decision making under uncertainty. The topics covered in the journal include, but are not limited to, decision theory and the economics of uncertainty, psychological models of choice under uncertainty, risk and public policy, experimental investigations of behavior under uncertainty, and empirical studies of real world risk-taking behavior. Manuscripts generally not considered for publication in the JRU include note-length submissions, papers dealing explicitly with finance, and papers in which risk and uncertainty are secondary concerns in the paper.</p> https://scientium.co.id/journals/index.php/jrui/article/view/569 2025-05-04T18:06:54+00:00 Leo Barus barusleob@gmail.com

<p>The increasing volume of tax disputes in Indonesia reflects the inadequacy of current legal mechanisms to uphold justice, legal certainty, and public benefit. This paper explores the constitutional interpretation of tax arbitration as an alternative mechanism for resolving tax-related disputes beyond the existing administrative and judicial frameworks. It examines prevailing laws governing tax objections, appeals, and lawsuits and highlights inefficiencies and imbalances in current practices, especially the dual role of tax authorities in both tax determination and dispute resolution. Drawing upon comparative frameworks and global best practices, particularly from OECD jurisdictions, this study advocates for the establishment of an independent tax arbitration system in Indonesia. Such a system promises efficiency, impartiality, and broader accessibility, especially for taxpayers outside major urban centers. Ultimately, tax arbitration is posited as a more just and effective institution to ensure that dispute resolution aligns with constitutional mandates and the principles of justice, legal certainty, and public utility.</p>

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