<![CDATA[Berdasarkan penelitian tersebut dapat ditarik kesimpulan faktor yang menyebabkan terjadinya keberatan adanya perbedaan antara wajib pajak dan fiskus, karena perbedaan jumlah nominal yang dibayarkan oleh wajib pajak. Untuk prosedur adalah surat ketetapan pajak lebih bayar harus diperiksa terlebih dahulu kemudian baru bisa mengajukan keberatan, setelah keberatan diterima wajib pajak dapat mengajukan banding, banding diterima wajib pajak dapat mengajukan peninjauan kembali kepada Makamah Agung.Kata kunci : pajak, Makamah Agung, peninjauan kembali Based on said study a conclusion can be found, factors which lead to objections, the difference between tax payer and tax officers because of nominal differences paid by tax payer. For procedures, overpayment tax assessment letter has to be investigated first then an objection can be applied, after objection is received taxpayer can apply for an appeal, when appeal is received, taxpayer can apply for review to supreme court.Keywords: tax, supreme court, review ]]>
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