ANALISA PUTUSAN BANDING BERKAITAN DENGAN EKUALISASI PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI
Abstract: This research was
conducted to know the scheme of The Appeal Decision from Tax Court concerning
with the Tax Base of Value Added Tax that related with The Equalization of Income
Tax and Value Added Tax. This research analyzing 15 decisions taken from the
tax year of 2007-2009. From the 15 decisions, The Council decided to accept
entirely 7 disputes, 6 disputes was accepted partially, and 2 disputes
rejected. The motive of this 15 decisions was the difference in sales reporting
on Corporate Income Tax Return, Value Added Tax Return, and the corrections in
the Corporate Income Tax that also set for the correction of Tax Base of Value
Added Tax. In the trial, the evidence that often used was the written evidence
and the recognition of the disputed parties. If it was in accordance with The
Council, the evidence submitted by the appellant was strong and appropriate
with the provisions of taxation so The Appeal would be accepted and the
correction that The Appellee set was canceled, but if the evidence that
submitted by The Appellee was strong and appropriate with the provisions of
taxation so the correction will be maintained and The Appeal would be rejected.
If there was correction that was maintained and was not maintained in a
dispute, so the dispute was decided to be accepted in partially by The Council.
Keywords: Equalization, Income
Tax, Value Added Tax, DPP Value Added Tax, Dispute, Appeal, Appellant, Appellee
and Council
Penulis: Angelia,
Retnaningtyas Widuri
Kode Jurnal: jpakuntansidd141472
