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September 10, 2025

Juridical Review Of Absolute Competency Of Tax Disputes Regarding Tax Assessment Letters (SKP) Issued By Officers Of The Directorate General Of Taxes (CASE STUDY ON DECISION No. 290/B/2019/PT.TUN.SBY)

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Tax assessment letters result from audits and can be contested by taxpayers legally, revealing a gap in compliance.
Legal remedies available include objections and appeals, where taxpayers seek justice in the tax court for SKP disputes.
State administrative courts hear cases linked to SKP that meet specific criteria of state administrative decisions.
Understanding the distinction between the tax court and state administrative court is crucial for legal proceedings.

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Analysis highlights taxpayer compliance mechanisms through tax audits and appeals in state administrative disputes.

Sitorus et al. (2024) studied this question.

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