HAK DAN KEWAJIBAN WAJIB PAJAK TERHADAP KETETAPAN PAJAK DAN PENGADILAN PAJAK
Abstract
Tax is an important instrument to generate income for a nation for its development. A
tax system should based on the regulations which must be based on the principle of
equality, it must be made fair for all its citizen. Tax reform in Indonesia has changed
the system from Official Assesment System to Self Assesment System. Unfortunately
this reform has created many disputes due to conflicts in interpetration of the
regulations by tax officer and tax payer. A specially established tax court is expected
to help to solve such dispute in an such efficient manner (should be simple,
inexpensive, and fair). The tax court should abhor the supremacy of law dogma.