Reconciliation is one of the solution methods for tax disputes at the administrative stage. Reconciliation is carried out via the commission of conciliation. There is no limitation on the amount agreed upon by the commissions of conciliation about tax bases and penalties. Generally, the entire tax base is collected, but 80% of the penalties are deleted. The wages payments to the chairman and members of the conciliation com- missions may be below the fines waived. In other words, the fines waived can be higher than the wages paid to the chairman and members of the conciliation commissions. This is also contrary to the efficiency and productivity principles of taxation due to the high administrative cost, which means that the amount of fines waived can be higher than the wa- ges which are paid to the chairman and members of the conciliation commissions. This sitution also causes problems among paid people. Therefore, the personal rights of tax inspectors should be regulated by taking into account the realities of our country, and wage payments sho- uld be kept at a symbolic level.