Analisis Sengketa Pajak Atas Pajak Pertambahan Nilai Terhadap Agunan Yang Diambil Alih
Abstract
Differences in perception between taxpayers and tax authorities can give rise to tax disputes. Tax disputes cause the same losses for both taxpayers and tax authorities. The aim of this research is to analyze the causes of value added tax disputes over foreclosed collateral and provide recommendations both to the tax authorities and to taxpayers. The research method used is a case study approach by analyzing the results of decisions for the Tax Year 2018-2022 as well as interviews with Consultants, Tax Auditors and Tax Court Judges. The research results show an increase in the number and causes of damage related to VAT on AYDA. The contribution of this research is to help prevent tax recording in the future, and increase literacy regarding VAT-related recording of AYDA.
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