PERTANGGUNGJAWABAN PERSEROAN TERBATAS TERHADAP SURAT KETETAPAN PAJAK (LIMITED COMPANY LIABILITY TO THE TAX ASSESSMENT LETTER)
Abstract
A tax assessment letter is a record of a company's financial information in an accounting period that can be used to describe the company's performance. Fiskus in carrying out their authority in issuing an STP, SKPKB, SKPKBT must be based on the attribution of authority given by laws and regulations but in current implementation there are problems where there are differences between accountability under the Limited Liability Company Law and the Tax Collection Law. This research uses a type of normative legal research that is descriptive- analytic in nature, using secondary data, namely primary legal materials. The results of this study include the efforts of the tax authorities to deal with STP, SKPKB, SKPKBT which are not paid by Limited Liability Companies is to enforce the law through tax collection which is enforceable under the Law of the Republic of Indonesia Number 19 of 2000 concerning Amendments to Law Number 19 of 1997 concerning Tax Collection By Forced Letter (Tax Collection Law With Forced Letter). The billing action begins with the issuance of a letter of reprimand, a warrant, execution of confiscation and then conducts an auction. Underpaid and unpaid SPT, SKPKB, SKPKBT organs of a limited liability company where according to Article 14 paragraph (1a) of the Law on Collection of Taxes by Enforcement Letter, if the assets of a limited liability company cannot pay off the said tax assessment letter, then the organs of a limited liability company may be subject to confiscation of the assets. personally not only directors or commissioners but .also shareholders. Tax collection regulations are special rules relating to tax debts which are different from debts in general and can also be understood as tax collection regulations which are laws that have a goal for the benefit of society at large so that they can override personal interests.
Downloads
References
Bahasa, B.P. dan P. (no date) Kamus Besar Bahasa Indonesia daring.
Devas, N. (1989) Keuangan Pemerintah Daerah di Indonesia, Terjemahan Maris Masri. Jakarta: UI Press.
Fuady, M. (2005) Perlindungan Pemegang Saham Minoritas. Jakarta: CV Utomo.
Gatot and Faisal, S.. (2009) How To Be A Smarter Tax Payer. Jakarta: Grasindo.
Hadi, M. (2001) Dasar-dasar Penagihan Pajak. Jakarta: PT Raja Garfindo Persada.
Ilyas, W.B. and Burton, R. (2007) Hukum Pajak Edisi 5. Jakarta: Penerbit Salemba Empat.
Kansil, C. (1986) Pengantar Ilmu Hukum dan Tata Hukum Indonesia. Jakarta: Gramedia Pustaka.
Mu’in, F. (2014) Pendidikan Karakter Konstruksi Teoritik dan Paraktik. Jogjakarta: Ar-Ruzz Media.
Pemerintah Republik Indonesia (2007) ‘Undang-undang (UU) tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan’. Jakarta: Ln.2007/NO.85, TLN NO.4740, LL SETNEG : 60 HLM.
Pudyatmoko, Y.S. (2009) Pengantar Hukum Pajak. Yogyakarta: Lembaga Penerbit Andi Yogyakarta.
Retno, A., Joko, R. and Sariono, N. (2011) ‘Upaya Hukum Wajib Pajak Atas Surat Ketetapan Pajak Kurang Bayar Yang Ditetapkan Oleh Fiskus Dalam Pemenuhan Hak Wajib Pajak’, PERSPEKTIF, XVI(4), p. 198.
Rusnan, Koynja, J.J. and Nurbani, E.S. (2020) ‘Implikasi Penerapan asas Self Assessment sistem Terhadap Peningkatan Penerimaan Pajak’, Jurnal Kompilasi Hukum, V(1), p. 24.
Saliman, A. (2014) Hukum Bisnis Untuk Perusahaan. Jakarta: Kencana.
Soemitro, R. (1991) Azas dan Dasar Perpajakan. Bandung: Bina Cipta.
Soemitro, R.H. (1990) Metodologi Penelitian Hukum dan Jurimetri. Jakarta: Ghalia Indonesia.
Sumarsan, T. (2012) Perpajakan Indonesia: Pedoman Perpajakan yang Lengkap Berdasarkan UU Terbaru. Jakarta Barat: PT Indeks.
Winarti and Syahrizal, D. (2012) 205 Pertanyaan tentang PT, CV, Persero & Badan Usaha Lainnya. Jakarta: Laskar Aksara.

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).