Permasalahan Surat Ketetapan Pajak Kurang Bayar (SKPKB) Terhadap Pajak Penghasilan (Kajian Putusan Pengadilan Pajak Nomor: PUT-013567.99/2020/PP/M.VIIIA Tahun 2022)
Abstract
Taxes are a symptom of society because taxes are only found in society. Tax problems are state problems and everyone who lives in a country has to deal with taxes. In this tax court decision number: PUT-013567.99/2020/PP/M.VllIA Tahun 2022, the author conducts an analysis of the Underpaid Tax Assessment Letter (SKPKB) for corporate income tax, using a normative method whose other name is doctrinal legal research which is also known as doctrinal law research. as library research or document study because this research is conducted or aimed only at written regulations or other legal materials. The data used are secondary data in the form of primary legal materials (court decisions) and secondary legal materials (books, journals, and research reports) through library research. So that the research results obtained that the SKPKB issued by the Director General of Taxes for the defendant was in accordance with the provisions of the tax laws and regulations. Meanwhile, the reference in determining the amount of tax payable based on other information is the Supreme Court Decision which has permanent legal force. Because the law provides an extension to the Director General of Taxes which states that based on the results of the examination or other information the Director General of Taxes may issue SKPKB. If the correction value is not correct, the party who objected to it should be able to object by showing specifically the data and documents that the amount does not match the truth. The judge's decision was correct and acceptable because of the defendant's actions. Then the judge in deciding the dispute over the value of the tax that is not/underpaid is also appropriate because of the results of the judicial examination in the form of a decision which essentially gives the Director General of Taxes authority to take concrete action, namely following up on the Supreme Court's Decision regarding the issuance of SKPKB for Corporate Income Tax for the Fiscal Year. 2016
Keyword: underpayment tax assessment letter, income tax, company
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