Research Article
Tax Objection Agency in Indonesia
@INPROCEEDINGS{10.4108/eai.14-4-2021.2312507, author={Alessandro Rey}, title={Tax Objection Agency in Indonesia}, proceedings={Proceedings from the 1st International Conference on Law and Human Rights, ICLHR 2021, 14-15 April 2021, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICLHR}, year={2021}, month={10}, keywords={procedures of objection; tax invoice; administrative sanction}, doi={10.4108/eai.14-4-2021.2312507} }- Alessandro Rey
Year: 2021
Tax Objection Agency in Indonesia
ICLHR
EAI
DOI: 10.4108/eai.14-4-2021.2312507
Abstract
Tax assessment letter (SKP) issued by Director General of Taxes of Republic of Indonesia (Fiskus) often causes quite crucial problems between taxpayers and fiskus. This is due to tax law interpretation between taxpayers and fiskus in determining the amount of tax to be paid. Therefore, if they feel less or not satisfied with SKP, taxpayer could file an objection. Objection is a legal action outside tax court, whose procedure for resolving is often not in accordance with the prevailing laws and uses a legal basis that is contrary to the principle of legality and non-retroactivity. The quality of the objection process should not only focus on timeline, but also on procedures that comply with the applicable laws. The authority of fiskus as one of the state executive bodies to resolve tax disputes in the form of objection is claimed ineffective and unable to provide justice.
