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All Journal Unnes Law Journal Unnes Law Journal : Jurnal Hukum Universitas Negeri Semarang
Budi Putra Cesariyanto
Universitas Negeri Semarang
Law, Crime, Criminology & Criminal Justice Social Sciences

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PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENGAJUAN KEBERATAN PAJAK BUMI DAN BANGUNAN Budi Putra Cesariyanto
Unnes Law Journal Vol 1 No 1 (2012): Unnes L.J. (April, 2012)
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v1i1.185

Abstract

AbstractPerlindungan Hukum dalam bidang pajak adalah suatu bentuk perlindungan terhadap hak dan kewajiban Wajib Pajak yang dilindungi oleh Undang-Undang guna mendapatkan suatu kepastian hukum, sehingga dapat diperjuangkan. Penelitian ini bertujuan untuk mengetahui Perlindungan Hukum yang diberikan kepada Wajib Pajak dalam pengajuan keberetan PBB di KPP Pratama Semrang Timur. Hasil penelitian ini menunjukkan bahwa perlindungan hukum yang diupayakan oleh KPP Pratama Semarang Timur dan jajaran pejabat Pajak diatasnya belum maksimal. Sebagai rekomendasi perlu adanya forum atau wadah yang dibentuk KPP Pratama Semarang Timur untuk melakukan koordinasi pada tiap kelurahan-kelurahan di wilayah kerja KPP Pratama Semarang Timur, untuk menampung keluhan-keluhan yang dialami oleh Wajib Pajak PBB yang sebenarnya dapat dijadikan sebagai kegiatan sosialisasi peraturan tentang keberatan.Legal protection in the field of taxation is a form of protection of the rights and obligations of taxpayers are protected by the Act in order to obtain a legal certainty, so that it can be fought. This study aims to determine the Protection of the Law given to taxpayers in the filing of the objection land and building tax in the East Semrang Primary KPP. These results indicate that the legal protection sought by the KPP Primary East Semarang and ranks top tax official is not maximized. As a recommendation to the forum or container formed East Semarang Primary KPP to coordinate on each sub-villages in the region of East Semarang Primary KPP, to accommodate the grievances suffered by the United Nations Taxpayers can actually be used as the socialization of rules on objections.
Legal Protection for Taxpayers in Filing Objections to Land and Building Tax: Perlindungan Hukum Bagi Wajib Pajak dalam Pengajuan Keberatan Pajak Bumi dan Bangunan Budi Putra Cesariyanto
Unnes Law Journal Vol. 1 No. 1 (2012): April, 2012
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v1i1.37165

Abstract

Legal protection in the field of taxation is a form of protection of the rights and obligations of taxpayers are protected by the Act in order to obtain a legal certainty, so that it can be fought. This study aims to determine the Protection of the Law given to taxpayers in the filing of the objection land and building tax in the East Semarang Primary KPP. These results indicate that the legal protection sought by the KPP Primary East Semarang and ranks top tax official is not maximized. As a recommendation to the forum or container formed East Semarang Primary KPP to coordinate on each sub-villages in the region of East Semarang Primary KPP, to accommodate the grievances suffered by the United Nations Taxpayers can actually be used as the socialization of rules on objections.
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