PERLINDUNGAN HUKUM BAGI WAJIB PAJAK ATAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT DI JAWA TIMUR

Abstract

Implementation of payment of Motor Vehicle Tax through E-Samsat in East Java the Taxpayer as subject of tax requires legal certainty in case of errors in the tax collection. This is related to the validity of the payment of Motor Vehicle Tax through E-Samsat in East Java and its legal protection. Legal protection for the taxpayer includes protection of preventive law and repressive law protection.