Penyelesaian Sengketa Pajak Penghasilan (PPH) Pasal 21 Melalui Pengadilan Pajak

Abstract

In the case of taxation obligations, it is not uncommon for tax disputes to occur between the taxpayers and the competent authorities. There are two main problems raised in this study, namely: 1. How is the Tax Court authorized in resolving the tax dispute?, 2. How is the process of resolving income tax disputes article 21 through the Tax Court?. The research methods used in this study are normative legal research methods. Approach to the problem used is the legislation approach. Based on the results of the study indicates that the authority of the Tax Court is resolving tax disputes. The Tax Court in respect of appeals only examines and severes disputes on decision objections, as well as in the event of a tax court lawsuit entitled to inspect and terminate disputes over the implementation of tax collection. In addition to the duties and authorities referred to in article 31, the Tax Court also supervises the legal authority that provides legal aid to the parties to the dispute in the courts of the Tax Court. In the event of an income tax dispute of article 21, the settlement will be done by attempts by law objection if the taxpayer is not satisfied on the decision of the objection then the taxpayer may apply for a legal remedy to the Tax Court . In addition to the appeal remedies that can be submitted to a tax court, taxpayers may also submit a lawsuit.