IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Joni, S.S.T, BKP
This study aims to uncover and explore new meanings about tax disputes from the perspective of the parties directly involved, namely the Tax Auditor. Phenomenology is also used as a research method to explore the meaning. The results of the study reveal that the essence of the meaning of tax disputes from the perspective of the Tax Auditor is included in "unfinished negotiations". These "negotiations" manifest themselves in various forms of efforts to obtain "agreements". It does not only appear in the form of differences of opinion that are "material" and "formal" in taxation, but also in the form of rational considerations of profit and loss and efforts to fight for the principle of "justice". The author uses the unified modeling language (UML) as a design tool.