Legal Protection For Taxpayers In The Tax Examination Process
Tax auditing is something that is avoided by many taxpayers. However, due to one reason or another, the Taxpayer cannot avoid the Tax Audit. Therefore, the taxpayer should understand the process of a tax audit. The purpose of this research is to provide an overview of the things that need to be cons...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Law Faculty Merdeka University Surabaya
2021-07-01
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| Series: | Yurisdiksi: Jurnal Wacana Hukum dan Sains |
| Subjects: | |
| Online Access: | http://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/4 |
| _version_ | 1818576741755518976 |
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| author | Moh Saleh Handriono |
| author_facet | Moh Saleh Handriono |
| author_sort | Moh Saleh |
| collection | DOAJ |
| description | Tax auditing is something that is avoided by many taxpayers. However, due to one reason or another, the Taxpayer cannot avoid the Tax Audit. Therefore, the taxpayer should understand the process of a tax audit. The purpose of this research is to provide an overview of the things that need to be considered by taxpayers in facing the examination through a review of the Minister of Finance Regulation Number 184 / PMK.03 / 2015 concerning Amendments to PMK Number 17 / PMK.03 / 2013 concerning Procedures Examination. Through this study, it is hoped that it can help the taxpayers in understanding the tax audit process so that they can avoid things that harm the taxpayers. For the Directorate General of Taxes, the review is expected to be an input to improve existing laws and regulations related to tax audits in order to provide legal protection to taxpayers. |
| first_indexed | 2024-12-16T06:18:51Z |
| format | Article |
| id | doaj.art-24cf8892f8614ff2b4b244d431b1e2fd |
| institution | Directory Open Access Journal |
| issn | 2086-6852 2598-5892 |
| language | English |
| last_indexed | 2024-12-16T06:18:51Z |
| publishDate | 2021-07-01 |
| publisher | Law Faculty Merdeka University Surabaya |
| record_format | Article |
| series | Yurisdiksi: Jurnal Wacana Hukum dan Sains |
| spelling | doaj.art-24cf8892f8614ff2b4b244d431b1e2fd2022-12-21T22:41:12ZengLaw Faculty Merdeka University SurabayaYurisdiksi: Jurnal Wacana Hukum dan Sains2086-68522598-58922021-07-0117117304Legal Protection For Taxpayers In The Tax Examination ProcessMoh Saleh0Handriono1Faculty of Law, Narotama University, SurabayaFaculty of Law, Narotama University, SurabayaTax auditing is something that is avoided by many taxpayers. However, due to one reason or another, the Taxpayer cannot avoid the Tax Audit. Therefore, the taxpayer should understand the process of a tax audit. The purpose of this research is to provide an overview of the things that need to be considered by taxpayers in facing the examination through a review of the Minister of Finance Regulation Number 184 / PMK.03 / 2015 concerning Amendments to PMK Number 17 / PMK.03 / 2013 concerning Procedures Examination. Through this study, it is hoped that it can help the taxpayers in understanding the tax audit process so that they can avoid things that harm the taxpayers. For the Directorate General of Taxes, the review is expected to be an input to improve existing laws and regulations related to tax audits in order to provide legal protection to taxpayers.http://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/4legal protection, tax audit |
| spellingShingle | Moh Saleh Handriono Legal Protection For Taxpayers In The Tax Examination Process Yurisdiksi: Jurnal Wacana Hukum dan Sains legal protection, tax audit |
| title | Legal Protection For Taxpayers In The Tax Examination Process |
| title_full | Legal Protection For Taxpayers In The Tax Examination Process |
| title_fullStr | Legal Protection For Taxpayers In The Tax Examination Process |
| title_full_unstemmed | Legal Protection For Taxpayers In The Tax Examination Process |
| title_short | Legal Protection For Taxpayers In The Tax Examination Process |
| title_sort | legal protection for taxpayers in the tax examination process |
| topic | legal protection, tax audit |
| url | http://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/4 |
| work_keys_str_mv | AT mohsaleh legalprotectionfortaxpayersinthetaxexaminationprocess AT handriono legalprotectionfortaxpayersinthetaxexaminationprocess |