Abstract: Tax dispute is a dispute that arises in the field of taxation between a Taxpayer or Tax insurer and an authorized official as a result of the issuance of a decision that can be appealed or sued to the Tax Court based on tax laws and regulations, including a lawsuit on the implementation of collection based on the Tax Collection Law. with a Forced Letter, In 2020 PT. Perusahaan Gas Negara Tbk, Experiencing a VAT tax dispute.