Year: 2024
Type: article
Abstract: PT RTS filed an appeal to the Tax Court against the objection decision letter issued by the Directorate General of Taxes (DGT), which partially granted the appeal. This research aims to explain the main points of the appeal dispute submitted by PT RTS, describe the mechanism for submitting an appeal, the appeal process, analyze the results of the appeal decision, and evaluate the PT RTS tax dispute against the applicable laws and regulations. The method used in this research is qualitative. The results of this research are that the main points of the appeal dispute of PT RTS are on the Correction of Unreported Input Tax by the CounteIDRarty Transaction worth IDR53,248,567.00. The appeal submission begins with the issuance of an appeal letter by PT RTS, then the DGT issues an appeal description letter, then PT RTS issues a rebuttal letter in response to the appeal description letter. The appeal process begins with a formal hearing followed by a second hearing discussing the matrix, then the third until the sixth hearing discussing the trial material, then the seventh hearing both submit final opinions and close with the Panel of Judges announcing the results of the decision in the oral hearing.
Author: Aulia Hidayati
Institution: IPB University
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405917701