[Skripsi ini membahas tentang pengaturan pelaksanaan putusan Pengadilan Pajak
Nomor : Put-49837/PP/M.III/16/2013 dan putusan Nomor :
Put.43537/PP/M.XVI/15/2013 serta pelaksanaan eksekusi yang dilakukan oleh
Kantor Pelayanan Pajak Pratama Kosambi dan Kantor Pelayanan Pajak Jakarta
Tanah Abang Dua atas Putusan Banding Pengadilan Pajak tersebut. Penelitian ini
adalah penelitian hukum normatif empiris (legal normative empirical research).
Hasil penelitian menyarankan agar dilakukan perubahan terhadap bunyi pasal 43
ayat (5) dan ayat (6) Peraturan Pemerintah Nomor 74 Tahun 2011 serta
melakukan amandemen terhadap Undang-Undang Ketentuan Umum dan Tata
Cara Perpajakan, khusus nya terhadap ketentuan yang mengatur mengenai
pengenaan sanksi terhadap wajib pajak sebagai akibat ditolaknya permohonan
banding wajib pajak oleh Pengadilan Pajak, supaya lebih memberikan rasa
keadilan bagi wajib pajak., This undergraduate thesis discusses the implementation of the verdict of the Tax
Court Number : Put-49837/PP/M.III/16/2013 and verdict Number :
Put.43537/PP/M.XVI/15/2013 and the execution carried out by the Tax Office
Kosambi and Tax Office Jakarta Tanah Abang Two over Appeal Verdict of the
Tax Court. This study is an empirical study of normative law (legal normative
empirical research). The results of the study suggested that the amendment to the
article 43 paragraph (5) and (6) of Government Regulation Number 74 of 2011
and amendment of Law of General Provisions and Tax Procedures, especialy to
the provisions governing the imposition of sanctions to tax payers as a result of
the taxpayer's appeal rejected by the Tax Court, in order to better provide a sense
of fairness for tax payers]
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