Kekuatan hukum wajib pajak atas prosedur penagihan aktif pada pengajuan keberatan dan banding
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
KUSNARI, RINI WULANDARI
Subject
K Law (General)
Datestamp
2021-09-16 11:12:37
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.
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.
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