Name : Farhan Adam Refera

Students ID : 1910531008

"Objection, Appeal, and Judicial Review"

Taxpayers who are entitled to the approval of

taxpayers issued by the Director General of If the Taxpayer is still not
Taxation no later than 3 months after the tax satisfied with the Decision on
assessment is sent or since the deduction or the Objection of the objection If the Taxpayer is still not satisfied with
collection date announced by the taxpayer can be he filed, then the Taxpayer the Decision of Appeal, the Taxpayer
changed according to the expected circumstances can still submit an appeal to still has the right to submit a Review to
outside his contr With respect to the said Director the Tax Court. the Supreme Court. Requests for
General of Taxes, he will give a decision no later
Reconsideration can only be
than 12 (twelve) months after the approval letter
submitted 1 (one) time to the Supreme
is received.
Court through the Tax Court.
Submission of a PK application shall be
Terms of appeal are: made no later than 3 (three) months
• An appeal is submitted in writing in the Indonesian from the date of the discovery of
language within 3 (three) months of the objection decision deception or deception or since the
Conditions for filing an objection are: being received, enclosing the Objection Decision letter. decision of the Judge of the Criminal
• Submit an objection letter to the Director General of Taxes c.q. • Against 1 (one) Decision submitted 1 (one) Letter of Court obtains permanent legal force or
Head of the local Tax Service Office on SKPKB, SKPKBT, Appeal.
the discovery of new written evidence
SKPLB, SKPN, and withholding and collection by third parties. • The Tax Court must determine the decision no later than 12
or since the appeal is sent.
• Submitted in writing in Indonesian by stating the amount of tax (twelve) months after the Letter of Appeal is received. In
owed according to the calculation of the Taxpayer by stating clear the event that an appeal is rejected or partially granted, the
The Supreme Court makes decisions
reasons. Taxpayer is subject to administrative sanctions in the form
within a period of 6 (six) months after
• Objections must be submitted within 3 (three) months of the tax of a fine of 100% (one hundred percent) of the tax amount
based on the Decision of Appeal less the payment of tax the PK application is received.
assessment letter, unless the Taxpayer can show that the period
cannot be fulfilled because it is outside his control. paid before filing an objection.
• Objections that do not meet the above requirements are not
considered objections, so they are not considered.
• In the event that a Taxpayer submits an objection to a tax
assessment letter, the Taxpayer must pay the tax that must be paid
at least the amount that has been approved by the Taxpayer in the
final discussion of the audit results, before the objection letter is
submitted.
• Please note that if the Taxpayer's objection request is rejected and
the Taxpayer does not submit an appeal, the Taxpayer will be
subject to administrative sanctions in the form of a fine of 50%
(fifty percent) of the total tax based on the objection decision less
the tax paid before submitting the objection.