PELAKSANAAN FUNGSI KETETAPAN PAJAK DAN/ATAU KEPUTUSAN PAJAK DALAM HUBUNGAN HUKUM

Fakutas Hukum Universitas Muhammadiyah Maluku Utara

Abstract

Theoretically, in relation to the tax assessment in administrative law, known there are four (4) types namely tax assessments for underpayment, (underpayment), letter Tax Underpayment Supplement (SKPKBT), letter of tax assessment Zero (Neutral) (SKPN ) and the assessment letter on tax overpayment (SKPLB). In connection with the implementation of the functions of the tax assessment
Permanence is a result of legal action rule. in state law, any legal action the government should be based on the principle of legality; "That the government must be subject to the legislation. In connection with the execution of duties, the government must abide by the principle of legality as formulated separately in the rule of law through the expression, the principle of the rule of law