MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP
Keywords:Self Assessment, The General Tax Provisions And Procedures Law, Deduction, Annulment, cancellation
Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation.
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Peraturan Pemerintah Republik Indonesia Nomor 74 Tahun 2011 Tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan.
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Suharsono, Agus (2014). Modul KUP Diklat Teknis Substansi Dasar, Pusdiklat Pajak, BPPK
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