Based on the Central Government Financial Reports of the Audit Board, during the period of 2012-2016, the amount of tax receivables increases significantly. The increase occurs due to the objection scheme applicable in the Law on General Tax Provisions and Procedures.
The objection scheme becomes one of the topics of discussion in the revision to such law. According to some members of Commission XI of the House of Representatives, the objection scheme needs to be changed to ensure the state’s right to payable taxes without delay due to the application for objection.
The current objection scheme has been effective since 2007. Meanwhile, before 2007, tax payment was not delayed despite the application for objection thus tax may be directly collected after the issuance of tax assessment.