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UU No.6 Th 1983 Ttg Tatacara Perpajakan

UU No.6 Th 1983 Ttg Tatacara Perpajakan

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Published by: Kario Lumbanradja,SH on Jan 09, 2012
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05/15/2012

 
Q@ME@H'Q@ME@H SA\QCBDN D@MK@A_DE @KGKS 6 ]EJQ@ 54:?]A@]E@HNA]A@]QE@ QGQG ME@ ]E]E OESE \AS\EIENE@MA@HE@ SEJGE] ]QJE@ TE@H GEJE A_E\SA_DMA@ SA\QCBDN D@MK@A_DE"Ga`dgce`h 9e.cejxe @ahese Sa|qcbdn D`mk`ade emebej `ahese jqnqg casmeesne` \e`oedbeme` Q`me`h'Q`me`h Mees 54=1 te`h ga`iq`iq`h }d`hhd jen me` naxeidce`xeshe `ahese" nesa`e d}q ga`ag|e}ne` |as|eiene` acehed ebej e}q |asxqiqme`naxeidce` na`ahesee` cehd |ese xeshe`te te`h gasq|ene` ese`e |ase` as}emebeg |agcdetee` `ahese me` |agce`hq`e` `edk`eb> c.cejxe d}ag |as|eiene` te`h gasq|ene` be`mee` |abene`ee` |agq`hq}e` |eien `ahese te`h abege d`d casbenq" }dmen aqed behd ma`he` }d`hne} najdmq|e`kdeb'ank`kgd getesene} D`mk`ade cedn mebeg ahd nahk}k`hsktk`he` `edk`ebgeq|q` mebeg beiq |agce`hq`e` `edk`eb te`h }abej mdoe|ed>o.cejxe d}ag |as|eiene` te`h }as}qe`h md mebeg na}a`}qe`'na}a`}qe` |as|eiene`te`h casbenq abege d`d cabqg me|e} ga`hhasenne` |ase` as}e agqe be|de`qctan |eien te`h caes |ase`e``te mebeg ga`d`hne}ne` |a`asdgee` mebeg`ahasd me` e`he} md|asbqne` hq`e gaxqiqmne` nabe`hq`he` me` |a`d`hne}e` |agce`hq`e` `edk`eb>m.cejxe kbaj nesa`e d}q" aqed |qbe ma`he` ege`e} te`h }asne`mq`h mebeg Hesd'hesd Caes Jebqe` @ahese *Na}a}e|e` Geiabd \asgqtexese}e` Sente} Sa|qcbdn D`mk`ade @kgks DD+G\S+54:?$" |asbq mdemene` |agcejesqe` d}ag |as|eiene`te`h casbenq ma`he` d}ag te`h gagcasdne` na|asoetee` na|eme qctan |eien q`}qn gabene`ene` naxeidce` as}e gaga`qjd jen`te md cdme`h |as|eiene`"ajd`hhe me|e} gaxqiqmne` |asbqee` me` |a`d`hne}e` naemese` naxeidce` |as|eiene` as}e gase}ene` |a`me|e}e` getesene}>a.cejxe q`}qn me|e} ga`oe|ed genqm }asacq} md e}e" |asbq mdemene` |agcejesqe` me` |a`hhe`}de` |ase}qse` |asq`me`h'q`me`he` |as|eiene` te`habege d`d casbenq>Ga`hd`he} 95.\eeb 1 ete} *5$" \eeb 3< ete} *5$" me` \eeb 3? ete} *3$" Q`me`h'Q`me`h Mees 54=1>3.Na}a}e|e` Geiabd \asgqtexese}e` Sente} Sa|qcbdn D`mk`ade @kgks DD+G\S+54:? }a`}e`h Hesd'hesd Caes Jebqe` @ahese>?.Sahabd`h ve` ja} Caska| d` Cabe}d`hyena` *_}ee}cbem ]ejq` 5438 @kgks 34$acehedge`e }abej cacase|e nebd mdqcej" }asenjds ma`he` Q`me`h'q`me`h @kgks 
 
1 ]ejq` 5414 *Bagcese` @ahese ]ejq` 5414 @kgks 5?" ]egceje` Bagcese` @ahese @kgks 58=:$>=.Q`me`h'q`me`h @kgks 54 ]ejq` 5414 }a`}e`h |a`ehdje` \eien @ahese ma`he`_qse} \ene *Bagcese` @ahese ]ejq` 5414 @kgks 6?" ]egceje` Bagcese` @ahese @kgks 5:1<$>1.Q`me`h'q`me`h @kgks : ]ejq` 54:5 }a`}e`h Jqnqg Eoese \dme`e *Bagcese` @ahese ]ejq` 54:5 @kgks 86" ]egceje` Bagcese` @ahese @kgks ?3<4$>GAGQ]Q_NE@ 9Ga`a}e|ne` 9Q@ME@H'Q@ME@H ]A@]E@H NA]A@]QE@ QGQG ME@ ]E]E OESE\AS\EIENE@.CEC DNA]A@]QE@ QGQG\eeb 5Te`h mdgenqm mebeg q`me`h'q`me`h d`d ma`he` 9e.Xeidc \eien emebej kse`h e}eq ceme` te`h ga`qsq} na}a`}qe` |ase}qse` |asq`me`h'q`me`he` |as|eiene` md}a`}qne` q`}qn gabenqne` naxeidce` |as|eiene`> c.Ceme` emebej |asaske` }asce}e" |asaske` nkge`md}as" ceme` qeje gdbdn  @ahese e}eq Measej ma`he` `ege me` mebeg ca`}qn e|e|q`" |asanq}qe`" |asaske` e}eq |asnqg|qbe` bed``te" fdsge" nk`hd" |asnqg|qbe` nk|ased"tetee` e}eq bagcehe" me` ca`}qn qeje }a}e|>o.Gee \eien emebej ie`hne xen}q }as}a`}q te`h mdhq`ene` acehed mees q`}qn ga`hjd}q`h iqgbej |eien te`h }asjq}e`h>m.]ejq` \eien emebej ie`hne xen}q e}q }ejq` }enxdg e}eq e}q }ejq` cqnq>a.Cehde` ]ejq` \eien emebej cehde` mesd ie`hne xen}q e}q ]ejq` \eien>f._qse} \agcasd}ejqe` emebej qse} te`h kbaj Xeidc \eien mdhq`ene` q`}qn gabe|ksne` |a`hjd}q`he` me` |agcetese` |eien te`h }asjq}e`h ga`qsq}na}a`}qe` |ase}qse` |asq`me`h'q`me`he` |as|eiene`>h._qse} \agcasd}ejqe` Gee emebej qse} te`h kbaj Xeidc \eien mdhq`ene` q`}qn gagcasd}ejqne` |eien te`h }asjq}e`h mebeg qe}q gee |eien e}eq |eme qe}qee}>j._qse} \agcasd}ejqe` ]ejq`e` emebej qse} te`h kbaj Xeidc \eien mdhq`ene`q`}qn gagcasd}ejqne` |eien te`h }asjq}e`h mebeg qe}q ]ejq` |eien>d._qse} _a}kse` \eien emebej qse} te`h kbaj Xeidc \eien mdhq`ene` q`}qn gabenqne` |agcetese` |eien te`h }asjq}e`h md Ne @ahese e}eq md }ag|e} |agcetese` bed``te te`h md}q`iqn kbaj Ga`}asd Naqe`he`" me`+e}eq q`}qn gabe|ksne` na Mdsan}kse} Ia`maseb |eien>
 
 i._qse} ]ehdje` \eien emebej qse} q`}qn gabenqne` }ehdje` |eien me`+e}eq e`nd casq|e cq`he me` ma`me emgd`d}sed>n._qse} Na}a}e|e` \eien emebej qse} na|q}qe` te`h ga`a`}qne` caes`te iqgbej |eien te`h }asjq}e`h" iqgbej |a`hqse`he` |agcetese` |eien" iqgbej nanqse`he` |agcetese` |knkn |eien" caes`te e`nd emgd`d}sed" me` iqgbej |eien te`hgedj jesq mdcetes>b._qse} Na}a}e|e` \eien ]egceje` emebej qse} na|q}qe` te`h ga`egcej iqgbej |eien te`h }abej md}a}e|ne`>g._qse} Na|q}qe` Nabacdje` \agcetese` \eien emebej qse} na|q}qe` te`hga`a`}qne` |a`hagcebde` nabacdje` |agcetese` iqgbej |eien te`h }abejmdcetes me`+e}eq md|k}k`h me`+e}eq md|q`hq}" nesa`e iqgbej |eien te`h }abejmdcetes me`+e}eq md|k}k`h me`+e}eq md|q`hq} bacdj caes mesd |eien te`h}asjq}e`h>`._qse} \agcasd}ee` emebej qse} te`h casdd |agcasd}ejqe` na|eme Xeidc \eien" cejxe iqgbej |eien te`h }asjq}e`h ege caes`te ma`he` iqgbej |eien te`hqmej mdcetes" me`+e}eq md|k}k`h" me`+e}eq md|q`hq}>k.\eien te`h }asjq}e`h emebej |eien te`h jesq mdcetes |eme qe}q ee}" mebeggee |eien" mebeg }ejq` |eien e}eq mebeg cehde` }ejq` |eien ga`qsq} na}a`}qe` |ase}qse` |asq`me`h'q`me`he` |as|eiene`> |._qse} \ene emebej qse} |asd`}ej gagcetes |eien me` }ehdje` te`h casned}e`ma`he` |eien" aqed ma`he` Q`me`h'q`me`h @kgks 54 ]ejq` 5414 }a`}e`h\a`ehdje` \eien @ahese ma`he` _qse} \ene *Bagcese` @ahese ]ejq` 5414 @kgks 6?" ]egceje` Bagcese` @ahese @kgks 5:1<$>u.Nsamd} \eien emebej iqgbej |agcetese` |eien te`h mdcetes kbaj Xeidc \eien a`mdsd" a}abej md}egcej ma`he` |eien te`h md|k}k`h e}eq md|q`hq} kbaj |djen bed` me` mdnqse`hne` mesd abqsqj |eien te`h }asjq}e`h }asgeqn e|ecdbe eme iqgbej |eien e}e |a`hjedbe` te`h }asjq}e`h md bqes `ahasd>s.\anasiee` Cace emebej |anasiee` te`h mdbenqne` kbaj aakse`h te`hgag|q`ted naejbde` njqq acehed qeje q`}qn gag|askbaj |a`hjedbe` te`h}dmen }asdne} kbaj qe}q jqcq`he` nasie>.]d`mene` \agasdnee` emebej }d`mene` te`h mdbenqne` kbaj |a}qhe |as|eiene`mebeg se`hne gabene`ene` |agasdnee` }asjeme| Xeidc \eien" q`}qn ga`oesd ceje`'ceje` hq`e |a`hjd}q`he` iqgbej |eien te`h }asjq}e`h me` iqgbej |eien te`h jesq mdcetes.CEC DD @KGKS \KNKN XEIDC \EIEN" _QSE] \AGCASD]EJQE@" ME@ ]E]E OESE\AGCETESE@ \EIEN \eeb 3_a}de| Xeidc \eien xeidc ga`mef}esne` mdsd`te |eme Mdsan}kse} Ia`maseb \eien me`na|eme`te mdcasdne` @kgks \knkn Xeidc \eien.\eeb ?

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