Peradilan Pajak | MOOC | Materi Pengantar Perpajakan Seri 12

Summary

This video discusses the judicial process of tax law in Indonesia, focusing on the legal framework and the procedures for handling tax disputes. It covers the relevant laws, such as the Taxation Provisions and Procedures Law and the Tax Court Law. Key topics include the process of filing objections to tax assessments, the appeal process to tax courts, and the option for judicial review in the Supreme Court. The video explains the necessary steps, timelines, and penalties associated with each stage, with examples to illustrate how tax amounts and penalties are recalculated after objections or appeals.

Takeaways

• 😀 Tax law in Indonesia is governed by *Undang-Undang No. 6 Tahun 1983* on tax provisions and procedures, with amendments by *Undang-Undang No. 7 Tahun 2021* and *Undang-Undang No. 14 Tahun 2022* on tax courts.
• 😀 Tax law falls under public law, distinct from private law, which regulates relationships between individuals.
• 😀 Taxpayers (WP) can file an objection against a tax assessment (SKP) within three months of receiving the notice.
• 😀 An objection must be submitted in Indonesian, contain specific details about the tax amount, and include clear reasons for the disagreement.
• 😀 If the objection is partially or fully accepted, the tax liability may change. If rejected, the taxpayer could face penalties or further legal consequences.
• 😀 The tax authorities issue a decision on the objection within 12 months of its submission, which can be accepted, partially accepted, rejected, or adjusted.
• 😀 If the taxpayer disagrees with the decision on the objection, they can appeal to the Tax Court within three months.
• 😀 The Tax Court's decision could either accept, partially accept, reject, or increase the tax liability, with penalties ranging from 30% to 60% depending on the outcome.
• 😀 Appeals to the Tax Court must be filed with clear reasons, and each appeal must be specific to one tax assessment decision.
• 😀 If the taxpayer is still dissatisfied with the Tax Court's decision, they can apply for a judicial review by the Supreme Court, but this process is extraordinary and can only be done once.
• 😀 Penalties apply at different rates: a 30% penalty for objections and a 60% penalty for appeals, based on the adjusted tax amount.
• 😀 Payment of adjusted taxes must be made within the specified deadlines, or additional penalties may apply.

Q & A

What is the primary legal framework for tax law in Indonesia?

The primary legal framework for tax law in Indonesia is the 'Undang-Undang Nomor 6 Tahun 1983' (Law No. 6 of 1983) on Taxation Procedures, which has been amended by 'Undang-Undang Nomor 7 Tahun 2021' (Law No. 7 of 2021). Additionally, 'Undang-Undang Nomor 14 Tahun 2022' (Law No. 14 of 2022) regarding Tax Courts is also relevant.

How are the legal systems in Indonesia categorized in relation to tax law?

The legal system in Indonesia is divided into private and public law. Tax law falls under public law, which regulates the relationship between the government and its citizens.

What is the relationship between tax law and civil law in Indonesia?

Tax law and civil law are related in the sense that tax law targets events and actions that occur within civil law, such as property ownership, which is subject to taxes like the 'pajak bumi dan bangunan' (land and building tax). Additionally, tax law uses civil law terminology such as compensation and debt relief.

What is the significance of 'lex specialis derogate generalis' in tax law?

'Lex specialis derogate generalis' means that tax law, as a special law, overrides general civil law when there are specific provisions in tax-related cases.

What is the process of filing an objection to tax assessment in Indonesia?

Taxpayers can file an objection to a tax assessment (SKP) with the Directorate General of Taxes (DGT). The objection must be filed within three months of receiving the SKP and should include specific reasons and calculations. The objection can relate to various tax assessments such as income tax, VAT, or withholding tax.

What are the requirements for submitting a valid objection to a tax assessment?

The objection must be written in Indonesian, include the correct tax amounts, provide clear reasons, and be submitted within three months from the SKP issuance. For each SKP, a separate objection letter must be filed. Additionally, taxpayers must pay at least the tax amount agreed upon in the initial assessment before submitting an objection.

What happens if the objection is accepted or rejected by the tax authority?

If the objection is accepted, the tax assessment might be reduced or adjusted. If it is rejected or partially accepted, the taxpayer may face penalties, which could be up to 30% of the unpaid tax amount, depending on the outcome.

How does the appeals process work if the taxpayer is dissatisfied with the objection decision?

If the taxpayer is unsatisfied with the objection decision, they can file an appeal to the Tax Court, which is governed by Law No. 14 of 2002. The appeal must be submitted within three months of receiving the objection decision.

What are the consequences of filing an appeal and the applicable penalties?

If an appeal is filed, the penalty for any additional tax liability increases to 60%, compared to the 30% penalty for objections. The appeal process allows for decisions such as rejecting, partially accepting, or increasing the amount of tax to be paid.

Can a taxpayer request a review from the Supreme Court after a Tax Court decision?

Yes, a taxpayer can file a review (peninjauan kembali) with the Supreme Court if they are dissatisfied with the Tax Court's decision. This is an extraordinary legal remedy and can only be filed once. The taxpayer must submit the review within three months of the Tax Court's decision.