KEWENANGAN DIRJEN PAJAK DALAM MENERBITKAN SURAT TAGIHAN PAJAK PERUSAHAAN DALAM PROSES LIKUIDASI BERDASARKAN PASAL 36 AYAT (1) C UU NO. 28 TAHUN 2007 SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UU NO. 16 TAHUN 2009

Abstract

The purpose of this research is to examine or review matters relating to the administration of taxation related Law about: Act the Director General of tax (Tax Directorate) which published a letter (STP) Tax Bill of companies that are in the process of liquidation is in compliance or not with the basic convenience of payment, the authority of the Director General of tax (Tax Directorate) implemented the platform for conducting the poll tax on ability to pay principle. Types of research methods used in this research is the juridical normative research method, a method of research that examines the positive legal norms in force in Indonesia following the doctrine of law. The results of this research show that: first, the actions of the Director General of tax (Tax Directorate) which published a letter (STP) Tax Bill of companies that are in the process of liquidation is contrary to the basis of the convenience of payment. Because of the poll tax to be done at the right time, i.e. at a time when the taxpayer has income. Second, in the exercise of his authority, the Director General of tax (Tax Directorate) has not applied the Foundation to conduct the poll tax based on the principle of ability to pay principle, especially against companies that are in the process of liquidation.

 

Keywords: Director Tax, Tax Bills Letters, Liquidation