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All Journal Journal of Social Science JIHAD : Jurnal Ilmu Hukum dan Administrasi PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Keadilan POLITICA: Jurnal Hukum Tata Negara dan Politik Islam COURT REVIEW: Jurnal Penelitian Hukum Law Development Journal Arus Jurnal Sosial dan Humaniora AKADEMIK: Jurnal Mahasiswa Humanis Journal Indonesia Law and Policy Review (JILPR) Journal of Law, Poliitic and Humanities Jurnal Indonesia Sosial Sains Enrichment: Journal of Multidisciplinary Research and Development Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora LAWYER: Jurnal Hukum Keadilan HUMANIORASAINS Journal of Law and Justice Sultan Adam : Jurnal Hukum dan Sosial Themis: Jurnal Ilmu Hukum Law and Communication Journal Law Studies and Justice Journal
Appe Hutauruk
Universitas Mpu Tantular
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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ANALISIS YURIDIS KEDUDUKAN DAFTAR NOMINATIF SEBAGAI ALAT BUKTI DALAM PEMBUKTIAN BIAYA PROMOSI DI PENGADILAN Hermawan Wibisono Putra; Appe Hutauruk; Hotman Sinambela; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1851

Abstract

This study aims to analyze the status of the Nominal List as evidence in disputes at the Tax Court, specifically regarding the conflict between formal administrative defects and the substantiation of the material truth of Promotional Expenses. The research employs a normative-juridical method, utilizing both statutory and case-based approaches through an analysis of five Tax Court rulings: PUT-006323.15/2018/PP/M.XIA, PUT-005707.15/2019/PP/M.VIIIA, PUT-011363.15/2020/PP/M.XIVA, PUT-006886.15/2020/PP/M.XIIIA, and PUT-003087.15/2023/PP/M.XVIA. The analysis reveals that while the Nominal List serves a crucial function as both an administrative and evidentiary instrument, defects therein do not automatically result in the disallowance of Promotional Expenses. The Panel of Judges has applied varying approaches, ranging from a formalistic stance—treating the Nominal List as an absolute prerequisite—to a "substance over form" approach, which allows taxpayers to substantiate the reality of transactions through invoices, bills, contracts, proof of payment, and other supporting documents. These differing rationes decidendi indicate an absence of a uniform standard regarding the legal consequences of defects in the . Consequently, there is a need for consistent evidentiary practices that treat administrative defects as factors influencing the burden of proof, rather than as automatic grounds for disregarding the material truth of Promotional Expenses.
Co-Authors Abizar Algifari Adalin Ali Adzim Munawali Afriandi Azhar Akhmad Ramadhan Harahap Ananda, Selvira Paulina Andri Kurnia Anwar Aswin Suwardi Ayahandono Kussetyadi Baihaqi Ramadhan Cliff Fabian Maliangkay Daniel Mari Hot Nababan Dede Ardiansyah Dedi Saputra Dimas Arifianto Suryo Ebit Kartono Mandala Putra Edmon Derson Simamora Edy Susanto Eko Dwi Suryanto Eko Wahyu Pramono Faizal Imam Muharam Fauzi Jamal Fendi Maruba Parlindungan Hutahaean Franky Bangkit Sumardi Gunawan Hadi Nugroho Hermawan Wibisono Putra Heru Mario Hotman Sinambela Hotman Sinambela Indra Jaya Indra Jaya Indriastuti, Desy Indryani Jaozi Jaya, Setia Jody Agy Napitupulu Jois Candra Panjaitan Kharismawati Lamhot Hutahaean M. Amin Saleh Mardiman Sane Martua Manik Muchamad Ariyanto Pradana Muh Amin Saleh Muhammad Amin Saleh Al-Habsy Muhammad Nasir Muhenri Sihotang Mutia Sakti Nana Kurnia Natan, Antonius Ngatiyono Nurkenda Okky Mara Utama Rahmad David Djauhari Rasman Rasman Ricky Kurniawan Suriana Robert L Simanungkalit Rompas, Jopie Tommy Rony Hutahaean Ruby W H Oktolina Samosir Sane, Mardiman Selamat Rapama Sihombing Sendi Sanjaya Shinta Maharani Sihotang, Muhenri Simanungkalit, Robert L Simanungkalit, Robert L. Sinambela, Hotman Stanisius Leo Suharyono Sunarno Sunarno Sunarno Suyud Margono Taberima, Victor Arthur Taufik Maulana, Taufik Tricia Elisabeth Napitupulu Tridianto, Ari Tumpal Haojahan Sihombing Yandri Sinlaeloe Yulianto Kiswocahyono Yusuf Chornia