| Summary: | This research was conducted to determine the alignment of the provisions of the tax return rectification referred to Article 37A KUP Law and implementing regulations with the provisions of tax returns rectification under Article 8 of KUP Law.
This is a normative research, which includes research on the principles of law, comparative law, the elements and factors relating to the legal aspects of the Sunset Policy. Therefore, the research emphasis was on library research
The results showed that:
1. Annual Tax Revenue Rectification in connection with the Sunset Policy policy, very closely related to any tax year that can be rectificated. Subject to the provisions set forth in Article 37A Paragraph (1) General Provisions Act and the Administration of Taxation, which can be rectificated is the Annual Tax Income before tax year 2007. Based on the implementing provisions of Article 37A of KUP Law (Regulation of the Minister of Finance, Regulation of the Director General of Taxation, Circular and Announcement) tax return rectification given administrative sanctions reduction or abolition was revised to the Annual Income Tax for Tax Year 2006 and prior years. In addition, to the Annual Income Tax which is being carried out the examination, if it meets certain conditions, also can be rectificated and receive interest sanctions reduction or abolition.
2. At the implementing provisions level of article 37A (the Minister of Finance Regulation, the Director General of Taxation Regulation, the Director General of Taxation Circular, and announcements) there is disharmony with the provisions stipulated in article 8 KUP Law. This disharmony lies in the Annual Income Tax which ones could be rectificated by the Taxpayer. If connected with the provisions of Article 8, Annual Tax Income Tax Year 2005, 2004, 2003 and earlier and being audited tax return, can not be rectificated and administrative sanctions (in the form of fines and increase) can not be deleted.
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