Tax Legal Remedy Model In Principles Of Forming A Sense Of Justice Toward The Society

Authors

  • Ahmad Yandi University Palangka Raya
  • Sisy Sisy University Palangka Raya
  • Valina Valina University Palangka Raya
  • Jentung Wisnu Murti University Palangka Raya
  • Aries Setyono University Palangka Raya

Keywords:

Model, Tax, Justice

Abstract

The source of state revenue comes from community participation. The tax state is one of the ways to collect taxes from its people because taxes are used as a means for the welfare of the people. (SPT), then deposit their tax obligations. The large trust of taxpayers in taxpayers is naturally balanced with supervisory instruments, for this purpose the tax authorities are given the authority to carry out tax audits. If the results of the inspection show that there are discrepancies or discrepancies, the paying tax authorities issue a Tax Assessment Letter (SKP) which functions as a Billing Letter. In practice, there are often differences in settlement between the tax authorities and taxpayers, this is one of the reasons for tax disputes arising. Within the framework of a rule of law state, in the event of a tax dispute, the taxpayer is entitled to legal protection aimed at resolving the dispute. The dispute resolution pathways provided include objections, appeals, lawsuits.

References

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Vonnicia, V., Rizkia, ND, & Fardiansyah, H. (2023). Legal Protection For Tax Criminal Suspects In Pretrial Review From The Verdict NO. PUT MK 21/PUU-XII/2014. Familiar Champions: Journal of the Social Sciences, 8(3), 42-59.

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Published

2024-12-31

Issue

Vol. 4 (2024): Proceedings of Malikussaleh International Conference on Law, Legal Studies and Social Science (MICoLLS)

Section

Articles

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Copyright (c) 2025 Ahmad Yandi, Sisy Sisy, Valina Valina, Jentung Wisnu Murti, Aries Setyono

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