Pulis, who on Saturday saw his side denied a penalty at Sunderland for an apparent handball on the line by Lee Cattermole in a match they eventually lost 2-0, believes smaller clubs are getting a raw deal from the men in black in the Premier League.
He wants to introduce a system where clubs get to grade referees, with those receiving the worst marks 'relegated' to the Championship.
Martinez was also left infuriated by match officials at the weekend after Charles N'Zogbia's first-half effort in the 2-1 defeat at Blackburn was disallowed, the Frenchman being adjudged to have committed a foul in the build-up.
Martinez likened the impact of that decision to that of the one involving Cattermole, and asked for his thoughts on Pulis' suggestion, said: "Of course I can see his angle and I'm sure that it is already in place - we all know there is a certain table in terms of referees' performances during the season, and that is there for the authorities to look into.
"I don't think it's a straight-forward table where the bottom three get relegated but I think it has quite an impact on the season.
"From a managers' point of view, you need to focus on the next performance and make sure the daily work carries on at the same level without you being affected.
"But at the end of the season, it is good to get everyone's views and try to help the referees as much as we can.
"I can understand how Tony is feeling because it was a turning point in their game and we feel exactly the same way.
"Scoring a goal is always the hardest thing and doing it away from home in the manner that we did and not having it allowed is really frustrating and really difficult to take.
"The players didn't deserve that, our fans didn't and it is something that we need to correct."
As far as Martinez is concerned, though, suffering disappointments like Wigan did at Blackburn helps to build the team's resolve, something he feels is exemplified by their next opponents Liverpool.
The Reds go into Wednesday night's fixture at the DW Stadium on the back of three straight wins in the league, capped on Sunday by an impressive 2-0 win against champions Chelsea.
Roy Hodgson's side have overcome a poor start to the season to hoist themselves out of the relegation zone - and the Latics, currently lying in 18th place, are aiming to follow suit.
"Every experience makes you stronger and gets you together - that's quite clear," Martinez said.
"In a way, you can see that looking at Liverpool and their moment of form.
"I think it's easier to get closer when the results are there and the success is through the squad, but every experience allows you to take it with both hands, take responsibility and get the group stronger.
"That is what we have been doing and that is why we can't wait to get out on the pitch on Wednesday and make sure we make our fans proud."