摘要：The self assessment system gives trust to the tax payer to count, report the tax in SPT and pay it in the tax office. It is reasonable giving trust to the tax payer balanced with the controlling instrument. For that reason, fiskus given the authorization to do tax inspection. If the inspection result shows the difference, fiskus should establish Tax Permanent Letter function as the dunning letter. Practically, it often happens the difference between fiskus and tax payer. It is one of the causes of tax dispute. For tax payer can propose the objection of Tax permanent letter and if it is refused, the tax payer can appeal consideration. It is in line with article (36) verse (4) of law constitution, tax payer should pay 50% of tax burden before appealing consideration. The heavy requirement of appealing consideration made in order that institution does not function as excuses of cancelling taxation. Certainly the rule is being a problem for tax payer. That is why tax payer has access to look for justice even though he/she has to fulfill the heavy requirements to fulfill her/his righ.
其他摘要：Sistem pemungutan pajak self assessment system memberi kepercayaan kepada wajib pajak untuk menghitung, melaporkan pajak yang terutang dalam Surat Pemberitahuan (SPT), kemudian menyetor kewajiban perpajakannya. Pemberian kepercayaan yang besar kepada waji
关键词：tax dispute; tax permanent letter; the right of tax payer
其他关键词：sengketa pajak; surat ketetapan pajak; hak wajib pajak
