Name : Farhan Adam Refera

Students ID : 1910531008

MIND MAP
"Objection, Appeal, and Judicial Review"

OBJECTION
APPEAL JUDICAL REVIEW

Conditions for filing an objection are: Taxpayers who are entitled to the approval of
taxpayers issued by the Director General of Taxation
Address and the Procedure for Submitting an Objection Letter
no later than 3 months after the tax assessment is sent If the Taxpayer is still not
a. Submitted in writing to the Director General of Taxes or since the deduction or collection date announced satisfied with the Decision on
by the taxpayer can be changed according to the the Objection of the objection
b. One objection must be filed against one tax type and one tax year.For example: Income Tax Year 2017 and Tax he filed, then
expected circumstances outside his contract With If the Taxpayer is still not the Taxpayer
satisfied with
Year 2018, objections must be filed in one separate objection letter. respect to the said Director General of Taxes, he will can still submit thean appeal to
the Decision of Appeal, Taxpayer
Fill in the Objection Letter give a decision no later than 12 (twelve) months after the Tax Court.
still has the right to submit a Review to
the approval letter is received. the Supreme Court. Requests for
a. Written in Indonesian
REASON FOR SUBMISSION OF OBJECTION: Reconsideration can only be submitted
b. Express the amount of tax owed or the amount of tax withheld or collected or the amount of loss according to the 1 (one) time to the Supreme Court
calculation of the Taxpayer If the taxpayer believes that the amount of through the Tax Court. Submission of a
loss, the amount of tax, and tax deduction or PK application shall be made no later
c. Equipped with clear reasons Terms of appeal are: is not as it should be.
collection
than 3 (three) months from the date
The time period for filing an Objection Letter  An appeal is submitted in writing in the Indonesian of the discovery of deception or
Submitted within a period of 3 months from the date of the letter, the date of deduction or collection, exceptlanguage within 3 (three) months of the objection decision
if the deception or since the decision of the
being received, enclosing the Objection Decision letter.
Taxpayer can show that the period cannot be fulfilled due to circumstances outside his control (force majeure). Judge of the Criminal Court obtains
 Against 1 (one) Decision submitted 1 (one) Letter of permanent legal force or the discovery
Receipt of Objection Letter by the Director General of Taxes Appeal. of new written evidence or since the
a. Every objection letter submitted by the taxpayer must have proof of acceptance. Because the date ofThe Tax Court must determine the decision no later than 12
receipt appeal is sent.
stated in the Proof of receipt of the objection letter is the basis for calculating the deadline for objection(twelve) months after the Letter of Appeal is received. In
resolution The Supreme Court makes decisions
the event
submitted by the taxpayer with the note that the letter has fulfilled the requirements as an objection letter Proof of that an appeal is rejected or partially granted, the
Taxpayer is subject to administrative sanctions in the form within a period of 6 (six) months after
receipt of objection letter
of a fine of 100% (one hundred percent) of the tax amount the PK application is received.
1. If delivered directly by taxpayer is a Receipt given by the Directorate General of Taxes appointed for it on the Decision of Appeal less the payment of tax
based
paid before filing an objection.
2. If sent by post is a sign of sending an objection letter by registered mail
b. Objections that do not meet the requirements are not considered objections, so they are not considered
c. If the Taxpayer's letter does not qualify as an objection letter and the Taxpayer corrects it, then the deadline for
objection resolution is calculated from the receipt of the next letter that qualifies as an objection letter.
Taxpayers' rights and obligations during the filing of the Objection Letter
1. If requested by the Taxpayer for the purpose of filing an objection, the Director General of Taxes is obliged to
provide a written statement of matters which are the basis for taxation, calculation of loss, deduction or tax
collection.
2. Before the decision letter on objection is issued, the taxpayer can submit additional reasons or written
explanation.
Decision on the Objection
a. Period of Issuance of Decision