<![CDATA[The dispute over the tax debt begins and the difference of opinion between the taxpayer and the Fiskus. Then the Taxpayer concerned filed his objection. In submitting such dissent and objection must be done by the Taxpayer in writing as a proof of evidence for subsequent verification efforts to the Tax Court by Appeals mechanism or Claim for the outstanding tax bills. Before applying for the Taxpayer's appeal must first check the decision and appeal of the appeal requirement and the claim on the outstanding tax invoice.Keywords: Tax Debt Disputes, Tax Court Sengketa utang pajak berawal dan perbedaan pendapat antara Wajib pajak dan Fiskus. Kemudian Wajib Pajak yang bersangkutan mengajukan keberatannya. Dalam penyampaian perbedaan pendapat dan keberatan dimaksud haruslah dilakukan oleh Wajib Pajak secara tertulis sebagai sarana bukti bagi upaya pembuktian selanjutnya kepada Pengadilan Pajak dengan mekanisme Banding atau Gugatan atas tagihan Pajak terutang. Sebelum mengajukan banding Wajib Pajak haruslah memeriksa lebih dahulu keputusan dan keberatan persyaratan banding dan gugatan atas tagihan pajak terutang.Kata kunci : Sengketa Utang Pajak, Pengadilan Pajak]]>
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