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All Journal Journal Evidence Of Law
Yudha Pangesti, Wahyu Sandhya
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Humanities Law, Crime, Criminology & Criminal Justice

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Taxprayer Rights in Cancellation Of Tax Assessment Letter Yudha Pangesti, Wahyu Sandhya; Yuhelson , Yuhelson; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1085

Abstract

This research focuses on the rights of taxpayers in the cancellation of Tax Assessment Letter (SKP). In Indonesia, taxpayers have the right to apply for cancellation of an SKP that is deemed erroneous. However, some rights such as access to information, the right to clarity of process, and the right to object are often hampered by complex administrative mechanisms. This research aims to identify taxpayers' rights in the context of SKP cancellation and evaluate whether these rights are adequately fulfilled. The results show that there is a gap between regulation and implementation, making it difficult for taxpayers to obtain their rights effectively.
Co-Authors Suasungnern, Sineerat Yuhelson Yuhelson