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.