KEAKURASIAN PERHITUNGAN DALAM PENENTUAN JANGKA WAKTU GUGATAN DI PENGADILAN PAJAK

Abstract

Determining the time period for the receipt of the Tax Court’s decision being sued is very important. Tax Payer cannot file it after the period ends. Error in calculating the time period will be detrimental to the Taxpayer in defending his rights. For this reason, the calculation of the time period must have high accuracy. The wrong calculation method makes the 30-day calculation different. Of course, the Tax Court must have a calculation that dose not harm the Taxpayer. In accordance with 30 (thirty) days since the receipt of the decision of the Tax Court that is being sude is the date sent with Post Stamp. Calculation Starts from Year, Month, Date, Hour, Minute, and Second with Post Stamp. Of course, the calculation is based on 1 (one) day is 24 hours. The date of receipt with a post stamp shows the accurate time with the time stated in it, but the day is not fulfilled 24 hours. Thus, if the date sent has been calculated as 1 (one) day, then the expiry date after 30 days is the 30^th day with calculations based on Year, Month, Date, Hour, Minute, and Second.