Official Assessment System Self-Assessment System

19 2 Submit statement of objections and appeals to taxpayer with certain criteria. 3 Extend the term of submission of Annual Income Tax Notice for due date of two months by delivering a notice in writing or by other ways to the Director General of taxes DJP. 4 Corrects the notice that has been delivered by passing a written statement, in the condition the Director General of Taxes DJP has not been doing the examination. 5 Apply for a refund of overpaid taxes 6 File an objection to the Directorate General of tax on a Tax Underpayment Assessment Letter, Additional Tax Underpayment Assessment Letter, Nil Tax Assessment Overpayment Assessment Letter, and cutting or tax collection by third parties based on the provisions of the legislation. 7 Apply for an appeal to the tax court on the decision letter of objection. 8 Appoint a person with special power of attorney to execute the rights and meet the obligations in accordance with the provisions of the regulations. 9 Obtain a reduction in or elimination of administrative sanction in the form of interest on the late payment of taxes cash deficiency in terms of taxpayer conveyed the correction of the notice of the annual income tax before the tax year 2007, resulting in a tax that 20 should be paid become bigger and carried out within a period of one year after the enactment of law No. 28 of 2007.

b. Obligation of Taxpayer

The obligation of taxation as a state obligation, should be put in terms of the interests of the state. Interest of the state is closely related to the purpose and function of the obligation to pay taxes and other provisions supporting the tax payment order. Table 2.1 The Obligation of Taxpayer No Analysis Explanation 1 Taxpayer Register to obtain a Taxpayer Identification Number NPWP. 2 Taxpayer Calculate, deposit and report tax payable, including obligation of collectors and tax cutter 3 Annual Notification Fill out an notification letterSPT clearly, completely and signed. 4 Bookkeeping  Organize the bookkeeping or records  Saving accounts for 5 years 5 Debt Payer Bore range due to the payment of VAT or tax debt, meaning we responsible to pay debt payable even though it behalf of our company 6 etc. Source: Mardiasmo 2009:54

C. Modernization System of Taxation Administration

1. Definition of Administration

According to the Dictionary of Indonesian 2005: The Administration is 1 efforts and activities include goal setting as well as the determination of ways of organizing the construction of the organization; 2 efforts and activities related to implementation of policies