Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal YURISDIKSI : Jurnal Wacana Hukum dan Sains
Handriono
Faculty of Law, Narotama University, Surabaya
Health Professions Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Legal Protection For Taxpayers In The Tax Examination Process Moh Saleh; Handriono
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 17 No. 1 (2021): Juni
Publisher : Faculty of Law, Merdeka University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax auditing is something that is avoided by many taxpayers. However, due to one reason or another, the Taxpayer cannot avoid the Tax Audit. Therefore, the taxpayer should understand the process of a tax audit. The purpose of this research is to provide an overview of the things that need to be considered by taxpayers in facing the examination through a review of the Minister of Finance Regulation Number 184 / PMK.03 / 2015 concerning Amendments to PMK Number 17 / PMK.03 / 2013 concerning Procedures Examination. Through this study, it is hoped that it can help the taxpayers in understanding the tax audit process so that they can avoid things that harm the taxpayers. For the Directorate General of Taxes, the review is expected to be an input to improve existing laws and regulations related to tax audits in order to provide legal protection to taxpayers.
Co-Authors Moh. Saleh