Name : Farhan Adam Refera
Students ID : 1910531008
OBJECTION
Taxpayers who are entitled to the approval of
taxpayers issued by the Director General of
Taxation no later than 3 months after the tax
assessment is sent or since the deduction or
collection date announced by the taxpayer can be
changed according to the expected
circumstances outside his contr With respect to
the said Director General of Taxes, he will give
a decision no later than 12 (twelve) months after
the approval letter is received.
Conditions for filing an objection are:
 Submit an objection letter to the Director General of Taxes c.q.
Head of the local Tax Service Office on SKPKB, SKPKBT,
SKPLB, SKPN, and withholding and collection by third parties.
 Submitted in writing in Indonesian by stating the amount of tax
owed according to the calculation of the Taxpayer by stating clear
reasons.
 Objections must be submitted within 3 (three) months of the tax
assessment letter, unless the Taxpayer can show that the period
cannot be fulfilled because it is outside his control.
 Objections that do not meet the above requirements are not
considered objections, so they are not considered.
 In the event that a Taxpayer submits an objection to a tax
assessment letter, the Taxpayer must pay the tax that must be paid
at least the amount that has been approved by the Taxpayer in the
final discussion of the audit results, before the objection letter is
submitted.
 Please note that if the Taxpayer's objection request is rejected and
the Taxpayer does not submit an appeal, the Taxpayer will be
subject to administrative sanctions in the form of a fine of 50%
(fifty percent) of the total tax based on the objection decision less
the tax paid before submitting the objection.
MIND MAP
"Objection, Appeal, and Judicial Review"
APPEAL
If the Taxpayer is still not
satisfied with the Decision on
the Objection of the objection
he filed, then the Taxpayer
can still submit an appeal to
the Tax Court.
Terms of appeal are:
 An appeal is submitted in writing in the Indonesian
language within 3 (three) months of the objection decision
being received, enclosing the Objection Decision letter.
 Against 1 (one) Decision submitted 1 (one) Letter of
Appeal.
 The Tax Court must determine the decision no later than 12
(twelve) months after the Letter of Appeal is received. In
the event that an appeal is rejected or partially granted, the
Taxpayer is subject to administrative sanctions in the form
of a fine of 100% (one hundred percent) of the tax amount
based on the Decision of Appeal less the payment of tax
paid before filing an objection.
JUDICAL REVIEW
If the Taxpayer is still not satisfied with
the Decision of Appeal, the Taxpayer
still has the right to submit a Review to
the Supreme Court. Requests for
Reconsideration can only be submitted
1 (one) time to the Supreme Court
through the Tax Court. Submission of a
PK application shall be made no later
than 3 (three) months from the date
of the discovery of deception or
deception or since the decision of the
Judge of the Criminal Court obtains
permanent legal force or the discovery
of new written evidence or since the
appeal is sent.
The Supreme Court makes decisions
within a period of 6 (six) months after
the PK application is received.