"Oblivion is an effort that can be taken by taxpayers who are less / not satisfied / disagree with the results of the tax audit which are contained in the tax assessment."

Article 1 paragraph 34 of Law Number 16 of 2009 concerning Stipulation of Government Regulations in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures to Become Law ("UU KUP" )
"A Western Decree is a decision letter on objections to a tax assessment or against withholding or collection by a third party submitted by a taxpayer."




Article 25 paragraph (1) of the KUP Law
"Taxpayers can file objections only to the Director General of Taxes on a:
a. Underpaid Tax Assessment
b. Additional Underpaid Tax Assessment Letter
c. Zero Tax Assessment Letter
d. Overpayment Tax Assessment Letter or
e. withholding or collection of tax by a third party based on the provisions of laws and regulations in the field of taxation

Article 26A paragraph (1) of the KUP Law
"The procedure for filing and resolving objections is regulated by or based on a Regulation of the Minister of Finance."