TAX DISPUTE, RESOLUTION ON AUDIT OBJECTION, RELATED TO PPN AND DIVIDEND (EMPIRICAL STUDY ON PT. URATANI PRECISION)

Abstract

Tax disputes in Indonesia are disputes or conflicts between taxpayers (individuals or business entities) and tax authorities (Directorate General of Taxes / DGT) relating to the collection, calculation, or payment of taxes. PT Uratani Precision received invitation No. UND-41/WPJ.226/2023 from the Regional Office of the Directorate General of Taxes West Java II regarding the discussion of Tax Disputes with a letter of objection regarding VAT and Dividend corrections for the 2020 financial year. The purpose of this study is to elaborate on the resolution of tax disputes over objections and PT Uratani Precision's response in implementing the objection to the tax dispute. The research method used is qualitative research method. The data processing technique used is by conducting interviews with the parties concerned, reviewing documents and conducting literature studies. The data analysis technique used is descriptive analysis. The result of this tax dispute is that the Directorate General of Taxes grants all taxpayer objections and reduces the amount of Underpaid Tax Assessment at PT. Uratani Precision.