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Meiti Asmorowati, Meiti
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Law, Crime, Criminology & Criminal Justice

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SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU Asmorowati, Meiti
Jurnal Wawasan Yuridika Vol 25, No 2 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.014 KB) | DOI: 10.25072/jwy.v25i2.24

Abstract

Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel. This legal channel is through an objection procedure proposed to pratama tax office where the tax payer is registered. Whwn there is no satisfaction, it can be brought and appealed to Court of tax which is a court outside of four kinds of judicial environments regulated in article 25, paragraph (1), Act No. 48 year 2009 on judicial authorities. The verdict of Court of tax is a final decision, but it can still be struggled by extraordinary legal efforts to the Supreme Court by reconsideration. The dispute settlement performed by Pratama Tax Office and Court of Tax is Different. The difference can be seen from authorities, the officials in charge, the place of disput settlement, procedures, and contents of decision.Keywords: Tax Dispute, objection, Court of Tax
PEMBEBASAN BEA MASUK ATAS IMPOR BUKU ILMU PENGETAHUAN BERDASARKAN PASAL 25 UU NO. 17 TAHUN 2006 Jo SKMENKEU No. 103/KMK.04/2007 Asmorowati, Meiti
Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.834 KB) | DOI: 10.25072/jwy.v26i1.33

Abstract

Based on article 28 paragraph (1) of 1945 Constitution, every citizen should obtain equal education. Therefore, the government has given facilities to make people obtain equal education; giving facility through free duty of imported scientific books. All scientific books can be objects of free duty of imported books, except scientific books written in Indonesian. Those books are the books which aim at improving sciences in the framework of educating nation lives. Furthermore, goods, materials for the need of research and development of science as well as carrying out a research with the aim of improving the scientific level. Free duty of imported books can be proposed by tax subjects of free duty of imported books such as institution, and university.Keywords: scientific books, objects and subjects of free duties.
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