Menkeu menjelaskan, dengan UU sekarang, wajib pajak kecil kemungkinan mencoba mengajukan penundaan pembayaran dengan cara mengajukan keberatan atau banding karena ada resiko sanksi administrasi berupa denda 50 persen dalam hal keberatan ditolak dan 100 persen jika permohonan banding ditolak.
Under the newly-amended law, taxpayers may have a small chance of applying for deferred tax payments by filing objections or appeals over tax assessments for fear that they would be subject to 50 percent fines if their objections were rejected and 100 percent fines if their appeals were turned down, she said.