Legal Protection of Objections to Value Added Taxes Through the Tax Court

摘要

The current taxation system is used to accommodate community activities that have not reached the target of development needs, among others, to increase state revenue, encourage exports, and equalize tax imposition. Keeping in mind the national taxation system, Law Number 42 of 2009 concerning Value Added Tax and Sales Tax on Luxury Goods or the VAT Law, is the legal basis that Value Added Tax and Sales Tax on Luxury Goods are two types of taxes that are regulated as one unit. as a tax on domestic consumption. According to Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Value Added Tax is a tax on consumption of goods and services in the customs area which is subject to multilevel in every production and distribution line. Value added tax is a tax imposed on any added value of goods or services in circulation from producers to consumers. In order to fulfill the obligation to pay the Value Added tax of the taxpayer determined by the tax directorate, this requires careful attention, especially if the value is large. If it turns out that the taxpayer has objections to the amount of tax imposition that is considered too large, then the taxpayer can take legal action through the Tax Directorate, then if there is still an objection, an appeal can be made through a tax court institution known as making an appeal in the tax court. Then if the taxpayers still object to them, they can carry out a reconsideration effort to the Supreme Court.