Membentuk Model Upaya Hukum Pajak Yang Sesuai Dengan Prinsip Equality (Kesamaan) Dan Equity (Keadilan)

Abstract

Tax is one of nation’s sources of income, which derives from public participation. The state has the authority to collect tax from its people as to provide services for common welfare. Connection between taxpayer and “ fiscus “ often instigates dispute. Under the frame of constitutional nation, in case there is a tax problem, taxpayer has the rights for legal protection. One of its forms is legal protection to resolve dispute, which can be done by giving simple procedure to reach the solution of tax dispute and the chance for taxpayers to seek justice until the highest level of law. Kata kunci : Model Upaya Hukum Pajak, Sengketa Pajak