Perlindungan Hak Wajib Pajak Dalam Proses Pemeriksaan Dan Penegakan Hukum Pajak Di Indonesia Ditinjau Dari Perspektif Hukum Dan Etika

Syavira Alzena Qinayya
Alvieta Alice Reyhanif
Dimas Dwi Nugroho
Muhammad Bondhi Alby Maulana

Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik
Vol. 2 No. 3 (2024): Juli : Jurnal Kajian Ilmu Hukum dan Politik

To encourage voluntary compliance with tax obligations, taxpayers must be treated fairly, which requires legal protection of their rights. The charter of taxpayer rights or the actual tax law as contained in the tax law are two methods used to implement the recognition of taxpayer rights. Taxpayers themselves also submit restitution claims, one of which is value-added tax, in this case the legal certainty does not exist because of the overlapping administrative and criminal sanctions. Some countries have explicitly recognized taxpayer rights in their laws, as well as through the creation of papers outlining those rights. The "Normative Juridical" Research Method is the legal research methodology used.