ASAS KEPASTIAN HUKUM ATAS FRASA “BELUM DIPERHITUNGKAN DENGAN PAJAK YANG TERUTANG DALAM SURAT PEMBERITAHUAN” SEBAGAI SYARAT PEMINDAHBUKUAN

Abstract

Transfer of bookkeeping (Pbk) is a process of transferring tax revenue to be recorded in the appropriate tax revenue. This study aims to analyze the application of the principle of legal certainty on the phrase "not yet calculated with the tax payable in the notification letter" as a requirement for transfer of bookkeeping. This research method uses a normative legal approach through an in-depth study of the transfer of bookkeeping rules and a qualitative approach through Focus Group Discussion with extension workers at the Tax Service Office and policy makers at the Head Office of the Directorate General of Taxes. The results of this study indicate that there are differences of opinion on the phrase so that there are extension workers who accept or reject transfer requests. This study provides recommendations that policy makers need to emphasize the phrase including through implementing regulations and socialize how the transfer request process is in Coretax.