TINJAUAN YURIDIS GUGATAN DI PTUN TERHADAP SURAT KETETAPAN PAJAK

JURIDICAL REVIEW OF LAWSUITE AT ADMINISTRATIVE COURT AGAINST TAX ASSESSMENT LETTER (SKP)

  • Didik Hery Santosa Pusdiklat Pajak
Keywords: To improve compliance and to test the level of taxpayer compliance, one of the ways is by conducting tax audits. The result of the tax audit is a Tax Assessment Letter (SKP). SKP does not always satisfy the taxpayer / tax bearer, if not satisfied, the legal remedies that can be taken according to the KUP Law are Objection then an appeal to the Tax Court. However, some WP / PP sued SKP to PTUN because SKP fulfilled the elements as KTUN in accordance with the Government Administration Law so that it could be the object of a TUN dispute.The purpose of this research is to provide input to related parties if the SKP meets the requirements as KTUN and vice versa if the SKP cannot / is not the object of a lawsuit at PTUN. The methodology used in this research is normative juridical with a qualitative descriptive approach. The result of the research is that SKP is KTUN, but the Tax Court is a special court of TUN court.Besides that, before a lawsuit is filed at the PTUN, the injured party must make administrative efforts in the form of objections and appeals first. KEY WORDS: tax dispute, tax court, appeal

Abstract

To improve compliance and to test the level of taxpayer compliance, one of the ways is by conducting tax audits. The result of the tax audit is a Tax Assessment Letter (SKP). SKP does not always satisfy the taxpayer / tax bearer, if not satisfied, the legal remedies that can be taken according to the KUP Law are Objection then an appeal to the Tax Court. However, some WP / PP sued SKP to PTUN because SKP fulfilled the elements as KTUN in accordance with the Government Administration Law so that it could be the object of a TUN dispute.The purpose of this research is to provide input to related parties if the SKP meets the requirements as KTUN and vice versa if the SKP cannot / is not the object of a lawsuit at PTUN. The methodology used in this research is normative juridical with a qualitative descriptive approach. The result of the research is that SKP is KTUN, but the Tax Court is a special court of TUN court.Besides that, before a lawsuit is filed at the PTUN, the injured party must make administrative efforts in the form of objections and appeals first.

To improve compliance and to test the level of taxpayer compliance, one of the ways is by conducting tax audits. The result of the tax audit is a Tax Assessment Letter (SKP). SKP does not always satisfy the taxpayer / tax bearer, if not satisfied, the legal remedies that can be taken according to the KUP Law are Objection then an appeal to the Tax Court. However, some WP / PP sued SKP to PTUN because SKP fulfilled the elements as KTUN in accordance with the Government Administration Law so that it could be the object of a TUN dispute.The purpose of this research is to provide input to related parties if the SKP meets the requirements as KTUN and vice versa if the SKP cannot / is not the object of a lawsuit at PTUN. The methodology used in this research is normative juridical with a qualitative descriptive approach. The result of the research is that SKP is KTUN, but the Tax Court is a special court of TUN court.Besides that, before a lawsuit is filed at the PTUN, the injured party must make administrative efforts in the form of objections and appeals first.

KEY WORDS: tax dispute, tax court, appeal

Published
2020-12-31
How to Cite
Santosa, D. (2020). TINJAUAN YURIDIS GUGATAN DI PTUN TERHADAP SURAT KETETAPAN PAJAK. Simposium Nasional Keuangan Negara, 2(1), 502-521. Retrieved from https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/567
Issue
Vol 2 No 1 (2020): Prosiding Simposium Nasional Keuangan Negara 2020
Section
Articles