Amnesty: Jurnal Riset Perpajakan
Vol 6, No 1 (2023): Mei 2023

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

Alya Shafadilla (Faculty of Economics and Business (FEB) at Telkom University)
Rini Dyah Puspo Sari (Faculty of Economics and Business (FEB) at Telkom University)
Sausan Qorina (Faculty of Economics and Business (FEB) at Telkom University)
Galuh Tresna Murti (Faculty of Economics and Business (FEB) at Telkom University)



Article Info

Publish Date
31 May 2023

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.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...