Padang, Hesranto (2019) Analisis Sengketa Pajak atas Jangka Waktu Pengajuan Keberatan (Studi pada Putusan Pengadilan Pajak Nomor Put-87030/PP/M.XVB/99/2017 dan Putusan Mahkamah Agung Nomor 2535/B/PK/Pjk/2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Salah satu bentuk sengketa di bidang perpajakan yaitu perbedaan persepsi terkait jangka waktu pelaksanaan hak dan kewajiban perpajakan. Perbedaan persepsi terkait jangka waktu pelaksanaan hak dan kewajiban perpajakan tersebut dapat berupa perbedaan persepsi mengenai jangka waktu dimulainya pengajuan keberatan sehingga keberatan tidak dapat dipertimbangkan sebagaimana yang menjadi pokok sengketa dalam Putusan Pengadilan Pajak Nomor Put-87030/PP/M.XVB/99/2017 dan Putusan Mahkamah Agung Nomor 2535/B/PK/Pjk/2018. Sengketa pajak antara PT. Khrisna Duta selaku Wajib Pajak dengan KPP PMA Empat selaku fiskus berdasarkan putusan tersebut terjadi akibat dikeluarkannya surat yang menyatakan tidak dapat mempertimbangkan permohonan keberatan dikarenakan telah melewati jangka waktu yang telah ditetapkan dalam undang-undang perpajakan. Penelitian ini menggunakan metode penelitian kepustakaan (library research) dengan pendekatan kualitatif. Fokus penelitian ini adalah (1) Kesesuaian penyelesaian sengketa pajak atas jangka waktu pengajuan keberatan berdasarkan Putusan Pengadilan Pajak Nomor Put-87030/PP/M.XVB/99/2017 dengan hukum perpajakan Indonesia melalui upaya hukum di tingkat Pengadilan Pajak dan (2) Kesesuaian penyelesaian sengketa pajak atas jangka waktu pengajuan keberatan berdasarkan Putusan Mahkamah Agung Nomor 2535/B/PK/Pjk/2018 dengan hukum perpajakan Indonesia melalui upaya hukum di tingkat Mahkamah Agung. Hasil penelitian ini menunjukkan bahwa masih terdapat beberapa ketidaksesuaian dalam penyelesaian sengketa pajak berdasarkan Putusan Pengadilan Pajak Nomor Put-87030/PP/M.XVB/99/2017 dan Putusan Mahkamah Agung Nomor 2535/B/PK/Pjk/2018 dengan peraturan perundang-undangan yang berlaku di Indonesia.
English Abstract
One form of taxation dispute is the difference in perception related to the duration of the implementation of taxation rights and obligations. The difference in perception related to the period of the implementation of taxation rights and obligations may be in the form of different perceptions regarding the time period for the submission of the objection so that the objection cannot be considered as the subject of dispute in Tax Court Judgment Number Put-87030/PP/M.XVB/99/2017 and Judgment of the Supreme Court Number 2535/B/PK/Pjk/2018. Tax dispute between PT. Khrisna Duta as Taxpayer contra KPP PMA Empat as the tax authorities based on the judgments occurred due to the issuance of a letter stating that it could not consider the appeal because it had passed the time period stipulated in the tax law. This research uses a library research method with a qualitative approach. The focus of this research are (1) the suitability of tax dispute resolution for the period of filing an objection based on Tax Court Judgment Number Put-87030/PP/M.XVB/99/2017 with Indonesian taxation law through legal action at the Tax Court level and (2) the suitability of tax dispute resolution for the period of filing an objection based on the Supreme Court Judgment No. 2535/B/PK/Pjk/2018 with Indonesian tax law through legal action at the Supreme Court level. The results of this study indicate that there are still some discrepancies in the settlement of tax disputes based on Tax Court Judgment Number Put-87030/PP/M.XVB/99/2017 and Supreme Court Judgment Number 2535/B/PK/Pjk/2018 with statutory regulations prevailing in Indonesia.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/805/052000412 |
| Uncontrolled Keywords: | Sengketa Pajak, Gugatan, Pengadilan Pajak, Peninjauan Kembali, Mahkamah Agung-Tax Dispute, Lawsuit, Tax Court, Judicial Review, Supreme Court. |
| Subjects: | 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.04 Tax law |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 07 Oct 2020 14:34 |
| Last Modified: | 21 Oct 2021 01:48 |
| URI: | http://repository.ub.ac.id/id/eprint/177789 |
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