S – Surat Ketetapan Pajak Tambahan

Surat Ketetapan Pajak Tambahan adalah Surat keputusan yang menambah jumlah pajak yang telah ditetapkan. (Pasal 1 Huruf l UU Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan).

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