PAJAK SAP 6 - Penyelesaian sengketa pajak Awalnya wajib...

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Penyelesaian sengketa pajak Awalnya, wajib pajak diawasi oleh fiskus, kalo ada salah dikasi SKPKB/SKPLB, dll (semua SKP). SKP2 itu bisa nimbulin ketidakpuasan dr WP soalnya bisa aja kita dianggap kurang bayar, padahal rasanya udah bener. Atau, pas kita ngarep lebih bayar, ternyata dapet SKPN, dll. Atau ada pemungutan dr pihak ketiga yg dilakukan berdasarkan uu Pasal 1 ayat 5 UU no 14 th 2002 ttg Pengadilan Pajak Sengketa Pajak : Sengketa yg timbul dalam bidang perpajakan antara WP atau penanggung pajak dengan dengan pejabat yang berwenang sebagai akibat dikeluarkannya keputusan yang dapat diajukan banding atau gugatan kepada pengadilan pajak berdasarkan peraturan perundanganperpajakan, termasuk gugatan atas pelaksanaan penagihan berdasarkan uu penagihan pajak dengan surat paksa Upaya menyelesaikan sengketa : a. Keberatan atas ketetapan pajak : DJP b. Banding dan Gugatan : Pengadilan pajak c. Peninjauan kembali : MA Upaya hukum keberatan Pasal 25 UU KUP a.
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