@thesis{thesis,
		author={KUSNARI  RINI WULANDARI},
		title ={Kekuatan hukum wajib pajak atas prosedur penagihan aktif pada pengajuan keberatan dan banding},
		year={2021},
		url={http://erepository.uwks.ac.id/10070/},
		abstract={This thesis research is entitled "Legal Strength of Taxpayers on Active 
Billing Procedures on Filing Objections and Appeals" with two main problem 
formulations, namely 1. What are the legal consequences of the process of filing 
objections to appeals according to the KUP Law No. 16 of 2009 and the Law on Tax 
Collection with Forced Letters No.19 of 2000 and 2. How is the legal force received 
by taxpayers for active billing in terms of filing objections and appeals, the 
development of the analysis used in this study uses a normative legal approach that 
focuses on the literature analysis approach to law. 
 This study is to find out. To find out the tax provisions applied by taxpayers 
on active billing in terms of filing objections and appeals and to find out the legal 
consequences of the process of filing objections and appeals according to the KUP 
Law No. 16 of 2009, and the Law on Tax Collection by Forced Letter No. 19 of 2000. 
 This study concludes that filing objections and appeals is one of the ways 
and rights that can be used by taxpayers in resolving tax disputes. The provision of 
administrative sanctions indicates that the substance of administrative dispute 
settlement with administrative penalties is by looking at the ability of the taxpayer to 
implement it. The principle of lex specialis derogate legi generali makes the KUP 
Law No. 16 of 2009 has a strong foundation in providing legal certainty to taxpayers 
because of its special provisions while the PPDSP Law No. 19 of 2000 has general 
provisions related to active collection activities. 
Keywords: taxpayers, active tax collection procedures, objections and appeals, 
harmonization, synchronization.}
		}