{"id":417,"date":"2025-06-30T07:34:49","date_gmt":"2025-06-30T07:34:49","guid":{"rendered":"https:\/\/lexpriority.id\/?p=417"},"modified":"2025-06-30T07:34:49","modified_gmt":"2025-06-30T07:34:49","slug":"gugatan-banding-dalam-perpajakan-berikut-penjelasannya","status":"publish","type":"post","link":"https:\/\/lexpriority.id\/index.php\/2025\/06\/30\/gugatan-banding-dalam-perpajakan-berikut-penjelasannya\/","title":{"rendered":"Gugatan & Banding dalam Perpajakan, Berikut Penjelasannya"},"content":{"rendered":"

Gugatan adalah upayah hukum berupa tuntutan hak yang mengandung sengketa. Dalam gugatan, Penggugat harus disertai harus disertai alasan-alasan yang jelas, mencantumkan tanggal diterima, pelaksanaan penagihan, atau keputusan yang digugat dan dilampiri salinan dokumen yang digugat.<\/p>\n

Banding adalah upaya hukum yang dapat dilakukan oleh Wajib Pajak atau penanggung Pajak terhadap suatu keputusan yang dapat diajukan Banding, berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Berdasarkan Pasal 27 ayat (1) UU KUP (Ketentuan Umum Perpajakan), ruang lingkup keputusan yang dapat diajukan banding adalah keputusan atas keberatan pajak yang diterbitkan oleh Direktur Jenderal Pajak. Pengajuan banding ini ditujukan ke Pengadilan Pajak.
\nSubjek hukum yang dapat mengajukan banding adalah Wajib Pajak, ahli, warisnya, seorang pengurus, atau kuasa hukumnya. Pemohon banding juga dapat mengajukan Surat Bantahan dalam waktu 30 hari setelah menerima Surat Uraian Banding.<\/p>\n","protected":false},"excerpt":{"rendered":"

Gugatan adalah upayah hukum berupa tuntutan hak yang mengandung sengketa. Dalam gugatan, Penggugat harus disertai harus disertai alasan-alasan yang jelas, mencantumkan tanggal diterima, pelaksanaan penagihan,…<\/p>\n","protected":false},"author":1,"featured_media":418,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tak-berkategori"],"yoast_head":"\nGugatan & Banding dalam Perpajakan, Berikut Penjelasannya - lex priority<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lexpriority.id\/index.php\/2025\/06\/30\/gugatan-banding-dalam-perpajakan-berikut-penjelasannya\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gugatan & Banding dalam Perpajakan, Berikut Penjelasannya - lex priority\" \/>\n<meta property=\"og:description\" content=\"Gugatan adalah upayah hukum berupa tuntutan hak yang mengandung sengketa. 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