Since 2014
Penyelesaian Sengketa Pajak
Binus Business Review
View Archive Info| Field | Value | |
| Title |
Penyelesaian Sengketa Pajak
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| Creator |
Pamungkas, Hanggoro; Bina Nusantara University
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| Subject |
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tax disputes, tax inspection, tax appeal, tax court — |
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| Description |
Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.
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| Publisher |
Bina Nusantara University
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| Contributor |
Faculty of Economics and Business
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| Date |
2011-05-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://journal.binus.ac.id/index.php/BBR/article/view/1162
10.21512/bbr.v2i1.1162 |
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| Source |
Binus Business Review; Vol 2, No 1 (2011): Binus Business Review; 551-563
2476-9053 2087-1228 |
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| Language |
eng
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| Relation |
http://journal.binus.ac.id/index.php/BBR/article/view/1162/1029
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| Coverage |
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| Rights |
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)
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