Ilmu Hukum Prima
Vol. 4 No. 1 (2021): JURNAL ILMU HUKUM PRIMA

PERLINDUNGAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK AIR PERMUKAAN DI SUMATERA UTARA {STUDI KASUS PAJAK AIR PERMUKAAN PT INDONESIA ASAHAN ALUMINIUM (Persero)}

DIAN LESTARI (a:1:{s:5:"en_US"
s:26:"universitas sumatera utara"
})
Budiman Ginting (Unknown)
Sunarmi - (Unknown)
Sutiarnoto - (Unknown)

Article Info

Publish Date
30 Apr 2021

Abstract

PT INALUM (Persero) is in reality a BUMN. Differences in the application of Article 9 paragraph (3) of North Sumatra Governor Regulation no. 24 of 2011 with other BUMN will cause discrimination related to calculation of surface water tax. Based on this, PT INALUM (Persero) filed an objection to the Provincial Government of North Sumatera on the SKPD issued and subsequently rejected through the Letter of Objection. The Letter of Objection Resistation, PT INALUM (Persero) filed an appeal to the Tax Court and is still in court process.

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Journal Info
Ilmu Hukum Prima
Website

Abbrev

IHP

Publisher

Universitas Prima Indonesia

Subject

Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal ilmu hukum prima merupakan salah satu sumber bacaan yang sangat penting bagi kita untuk mengupdate informasi-informasi hukum yang terbaru. Hal ini disebabkan karena jurnal hukum biasanya memuat informasi mengenai hukum yang kontemporer dan up to date. Informasi yang disajikan dalam jurnal ...