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"Laporan ini bertujuan mengevaluasi tahapan persiapan dokumen untuk kasus sengketa kepabeanan dari PT PWR dengan Direktorat Jenderal Bea dan Cukai pada tahun 2018. Evaluasi dilakukan berdasarkan pada persyaratan dokumen banding, batas waktu pengajuan banding, dan kecocokan opini. Hasil evaluasi menunjukan PT ANT, selaku kuasa hukum dari PT PWR mampu mendaftarkan permohonan banding kepada pengadilan pajak dalam periode permohonan banding. Serta PT PWR mampu menyediakan seluruh dokumen pendukung untuk permohonan banding terhadap Direktorat Jenderal Bea dan Cukai. Selain itu permohonan banding yang diajukan PT PWR memiliki kemungkinan kemenangan yang cukup baik dikarenakan seluruh opini yang diajukan Direktorat Jenderal Bea dan Cukai tidak sesuai dengan kondisi barang pokok sengketa. Laporan ini juga memuat evaluasi diri terhadap pengalaman magang di PT ANT.

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This report is aimed to evaluate the document preparation step of PT PWR's Customs Dispute with Directorate General of Customs and Excise in 2018. Evaluation were performed based on requirements of supporting documents, timeline of appeal application and compatibility of opinion. Result of Evaluation shows that PT ANT, as an attorney of  PT PWR are able to register appeal application within the timeline of appeal to the tax court. PT PWR also able to provide all supporting documents for filing an appeal that is directed towards Directorate General of Customs and Excise. Furthermore, appeal application that is filed by PT PWR has a relatively good probability of winning since all of opinion that proposed by Directorate General of Customs and Excise's are incompatible with the disputed goods' condition. This report is also contains self evaluation on internship experience in PT ANT."