Legal Protection Of The Taxpayer In The Tax Objection Mechanism Which Has Passed The Time Limit Based On Minister Of Finance Regulation No 202/Pmk 03/2015

Abstract

ABSTRACT

Objection is an ordinary legal remedy that is outside the tax court which is intended to seek justice for losses for taxpayers. The objection procedure is not regulated in the Law on General Provisions and Tax Procedures. This causes the taxpayer to be faced with the power and authority of the Directorate General of taxes to grant it in whole or in part, refuse or increase the amount of tax still to be paid, not on the authority and power of the Tax Court judge in deciding tax disputes in accordance with the Tax Court Law. because of this, the writer is interested in researching it, in order to find out how the legal arrangements for filing tax objections, the tax objection mechanism, and the effectiveness of PERMENKEU No 202/PMK 03/2015 in the context of providing legal protection for taxpayers. The method used is normative legal research, the nature of descriptive research uses secondary data sources, which consist of primary legal materials, tertiary secondary and data collection through library research as outlined in the form of qualitative analysis. Based on the results of the research, that the legal basis for legal remedies for objections is regulated by Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Procedures for Taxation. Objections in the regulation provide legal certainty in terms of implementation and settlement in filing objections by taxpayers. Taxpayers can submit objections to the Director General of taxes made in writing in Indonesian and addressed to the tax official in charge of the type of tax in dispute, the period for filing an objection is three months.

Keywords : Legal Protection, Taxpayers,Objections.