Penyelesaian Sengketa Di Bidang Pajak
| Main Author: | Yuniawaty, Yenny; Universitas Kristen Maranatha |
|---|---|
| Format: | application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Kristen Maranatha
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/dialogia-iuridica/article/view/381 |
Daftar Isi:
- Tax disputes is a dispute between the government as collectors or fiscus, that also acts as a party who receives objections or defendant and the societies acts as tax payers who gives objections or legal claim. Tax disputes are examinated by Tax Courthouse. Objection that given by tax payers to Tax General Director is an unseparatable part in settlement of tax disputes because before proposing appeal to the court, tax payers have to pass through objection step, but in case of legal claim, Tax Court examines and makes decisions basedon tax’s debt collection or based on judgement which can be allegationated. Tax Court is the first and the last level of court in examining and making decision about tax disputes.The decision is finish decision, and Parties who have dispute are able to propose legalreview to The Supreme Court but the process doesn’t postpone the excecution of Tax Court’s verdict.Keywords: Tax disputes, Tax Court’s decision, Legal Review