Legal Review of Tax Dispute Resolution in the Imposition of Underpaid Income Tax
DOI:
https://doi.org/10.38035/jgsp.v3i4.526Keywords:
Income Tax, Tax Disputes, Legal RemediesAbstract
One type of tax is income tax, and if the taxpayer does not agree or reject the imposition of income tax, then under tax provisions, the taxpayer has the right to take legal action. The purpose of this study is to ascertain Indonesia's income tax laws and regulations, and to find out the efforts to resolve tax disputes that can be carried out by taxpayers who are declared to have underpaid income tax. The research methodology is a normative legal study approach that employs a qualitative investigation of legal regulations. The study's findings indicate that applicable statutory provisions serve as the foundation for legal rules. One such provision is the income tax included in Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax (UU PPH). Legal remedies that taxpayers can take to reject the imposition of PPH are by filing objections, appeals, lawsuits through the tax court, and if they do not agree with the tax court's decision, the taxpayer can carry out a judicial review through the Supreme Court.
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