[ABSTRAK
Skripsi ini membahas tentang Analisis Penerapan Ketentuan Pembatalan SuratKetetapan Pajak oleh Direktorat Jenderal Pajak. Penelitian ini adalah penelitiankualitatif dengan desain deskriptif. Hasil dari penelitian ini adalah: penerapanketentuan pembatalan surat ketetapan pajak yang tidak benar telah memberikankeadilan bagi wajib pajak yang ditolak keberatannya karena telah lewat jangkawaktu 3 (tiga) bulan. Ketentuan ini dibuat berlandaskan unsur keadilan danmemberikan kesempatan yang seluas-luasnya kepada wajib pajak untukmengajukan pembatalan ketika wajib pajak sudah tidak dapat mengajukankeberatan atau sebelum keberatan diproses.

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ABSTRAK
This final assignment discusses the Analysis of the Aplication of CancelletionProvision of Incorrect Assessment by the Directorate General of Taxes. Theresearch was a descriptive qualitative interpretative. The results of this study are:implementation of the provisions of the cancellation of incorrect assessment hasprovided justice for taxpayers who rejected his objection having been through aperiod of 3 (three) months. This provision is made based on the elements ofjustice and provide the widest opportunity for taxpayers to submit cancellationwhen the taxpayer has not filed an objection or objections prior to processing., This final assignment discusses the Analysis of the Aplication of CancelletionProvision of Incorrect Assessment by the Directorate General of Taxes. Theresearch was a descriptive qualitative interpretative. The results of this study are:implementation of the provisions of the cancellation of incorrect assessment hasprovided justice for taxpayers who rejected his objection having been through aperiod of 3 (three) months. This provision is made based on the elements ofjustice and provide the widest opportunity for taxpayers to submit cancellationwhen the taxpayer has not filed an objection or objections prior to processing.]