Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. Perguruan Tinggi Sebagai Role Model Kepatuhan Bendaharawan Pemerintah Dalam Pemotongan dan Pemungutan Pajak Penghasilan. Kustiawan, M., Solikin, I., & Zulhaimi, H. Politik Per-pajakan, Membangun demokrasi Negara. Penghasilan Tidak Kena Pajak (PTKP) Mulai 1 Januari 2013 batas Penghasilan tidak kena pajak ini atau yang disebut PTKP (Penghasilan Tidak kena Pajak) dinaikkan menjadi Rp 24.300.000 atau jika dihitung per bulannya adalah Rp 2.025.000. Ke (Tidak) Patuhan Wajib Pajak: Potret Self Assessment System. Pertanggungjawaban Pidana Illegal Logging (Pembalakan Liar) Sebagai Kejahatan Kehutanan. Jurnal Value Added, 2(1), 1вЂ“9.Д«ambang, W. Objection if the taxpayer is not satisfied with the objection decision, the taxpayer can file an appeal to the Tax Court and the taxpayer can also file a lawsuitДЄhmad, B. In the event of an Article 21 Income Tax Dispute, the settlement is carried out with legal remedies. In addition to the duties and powers referred to in article 31, the Tax Court also oversees legal counsel who provides legal assistance to disputing parties in the Tax Court hearings. The Tax Court in the case of Appeal only examines and decides disputes over the objection decision, and in the case of a lawsuit the tax court has the right to examine and decide disputes over the implementation of tax collection. The results show that the authority of the Tax Court is to resolve tax disputes. The data used are primary and secondary legal data sources.

The research used is normative legal research with a statutory approach, namely examining legal principles and case studies or legal literature. This study aims to explain the authority of the tax court in resolving tax disputes and to analyze the process of settling income tax disputes article 21 through the tax court. The implementation of tax obligations is not uncommon for tax disputes to occur between taxpayers and authorized officials. Taxes are an important element that assists the state in financing government activities in the development sector.

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