Terms and Conditions for Objection, Appeal And Reconsideration in the Tax Court

Alya Shafadilla, Rini Dyah Puspo Sari, Sausan Qorina, Galuh Tresna Murti

Abstract


This study aims to explain the terms and conditions of objection, appeal and review. The legal remedy that can be taken by taxpayers in the event of a tax dispute is by filing an objection. if you feel dissatisfied with the results of the objection, you can proceed by filing an appeal to the tax court. In principle, the tax court's decision is final and has permanent legal force, nor can a lawsuit be filed in a general court, state administrative court, or other judicial body. However, if the disputing parties are dissatisfied with the tax court decision, it is still possible to take the last resort in the form of extraordinary legal remedies, namely by submitting a judicial review of the tax court decision to the Supreme Court.

Keywords


Dispute, Objection, Appeal, Judicial Review

Full Text:

PDF

References


Khalimi (2017). Penyelesaian Sengketa Pajak melalui Keberatan dan Banding. Jurnal Penelitian Hukum Legalitas Volume 11 No.1 Januari 2017. ISSN 1411-8564 hh. 1 – 6.

Resmi, Siti. (2019). Perpajakan: Teori dan Kasus Jakarta: Salemba Empat

Peraturan Mahkamah Agung Republik Indonesia Nomor 7 Tahun 2018 tentang Tata Cara Pengajuan Permohonan Peninjauan Kembali Putusan Pengadilan Pajak

Pamungkas, H. (2011). Penyelesaian Sengketa Pajak. Binus Business Review, 2(1), 551-563.

Rachmawati, A. R., & Sariono, J. N. (2011). Upaya Hukum Wajib Pajak Atas Surat Ketetapan Pajak Kurang Bayar Yang Ditetapkan Oleh Fiskus Dalam Pemenuhan Hak Wajib Pajak. Perspektif, 16(4), 196-213.

Budiono, Abdul Rachmad. 2005. Pengantar Ilmu Hukum, Malang: Bayu Media Publishing.

Ilyas W. B. and Burton R. (2012) Manajemen Sengketa dalam Pungutan Pajak. Analisis Yuridis terhadap Teori dan Kasus. Jakarta: Mitra Wacana Media.

Dimyati, Ahmad (2014). PENGAJUAN KEBERATAN, BANDING, DAN PENINJAUAN KEMBALI TAGIHAN BEA MASUK,https://bppk.kemenkeu.go.id/sekretariat-badan/berita/pengajuan-keberatan-banding-dan-peninjauan-kembali-tagihan-bea-masuk-820597, diakses pada 04 Desember 2022 pukul 15.00

Undang-Undang Dasar Negara Republik Indonesia 1945.

Undang-undang No. 14 tahun 2002 tentang Pengadilan Pajak.

Undang-Undang Nomor 10 Tahun 2008 tentang Pemilu anggota DPR DPD DPRD.




DOI: https://doi.org/10.26618/jrp.v6i1.10814

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter