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All Journal LAWYER: Jurnal Hukum
Senny Tussytha
Universitas Mpu Tantular
Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI PASAL 36 AYAT (1) HURUF B UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN DALAM INSTRUMEN PERLINDUGNAN HUKUM WAJIB PAJAK Senny Tussytha; Muh. Amin Saleh; Muhenri Sihotang
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1855

Abstract

This study aims to analyze the regulation and implementation of Article 36 paragraph (1) letter b of the Law on General Provisions and Tax Procedures as an instrument of legal protection for taxpayers. The research problem stems from the lack of clear parameters regarding incorrect tax assessments and a tendency to interpret the Director General of Taxes' authority to reduce or cancel tax assessments in a restrictive manner. This study employs a normative-empirical juridical method by examining statutory provisions and their implementation within tax administration practices. The analysis reveals that, normatively, Article 36 paragraph (1) letter b serves as a corrective instrument designed to provide legal protection to taxpayers in instances of incorrect tax assessments. However, in practice, the phrase "may" tends to be interpreted as a discretionary power granting broad latitude to tax authorities, while the review process focuses more on fulfilling administrative formalities than on verifying material accuracy. This situation risks upholding tax assessments that are substantively erroneous and compels taxpayers to file lawsuits with the Tax Court. Therefore, the implementation of Article 36 paragraph (1) letter b requires reorientation through strengthened material review, the limitation of discretion based on the principle of legality and the General Principles of Good Governance, and the application of legal certainty that upholds justice.
Co-Authors Muhammad Amin Saleh Al-Habsy Muhenri Sihotang