cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Putri Keumala Sari
Contact Email
putkemalasari@gmail.com
Phone
+6282214066169
Journal Mail Official
putkemalasari@gmail.com
Editorial Address
Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681, Indonesia
Location
Kab. aceh barat,
Aceh
INDONESIA
Ius Civile: Refleksi Penegakan Hukum dan Keadilan
Published by Universitas Teuku Umar
ISSN : 26145723     EISSN : 26206617     DOI : 10.35308
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Ius Civile intents to publish issues on law studies and practices in Indonesia covering several topics related to International Law, Environmental Law, Criminal Law, Private Law, Islamic Law, Agrarian Law, Administrative Law, Criminal Procedural Law, Commercial Law, Constitutional Law, Human Rights Law, Civil Procedural Law and Adat Law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 11 Documents
 1   2 
Search results for , issue "Vol 6, No 2 (2022): Oktober" : 11 Documents clear
Kedudukan Electronic Documents Sebagai Alat Bukti Dalam Sengketa Kepabeanan Di Pengadilan Pajak Azmi Fahri
Ius Civile: Refleksi Penegakan Hukum dan Keadilan Vol 6, No 2 (2022): Oktober
Publisher : Prodi Ilmu Hukum, Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jic.v6i2.5361

Abstract

The Tax Court is a judicial body that exercises jurisdiction over Taxpayers or Tax insurers seeking justice in tax disputes, including customs disputes. Customs disputes are discrepancies in opinion or interpretation of statutory provisions, calculation, and determination of the amount of import duty, excise, and Import Tax that should be paid between Customs service users and the Directorate General of Customs and Excise. Along with the rapid progress of science and technology, the world is now entering the digital era. Thus, there is strong pressure on the law, including the law of evidence, to harmonize and follow developments in society. The research was conducted with a normative juridical approach, with the conclusion that in seeking material truth to resolve Customs disputes in the Tax Court, the Judge may request evidence from the Appellant in which all information regarding the import and export process is available on the application system of the Directorate General of Customs and Excise. Thus, all available electronic information can be printed and used as evidence in the Tax Court. In addition, the Tax Court adheres to the principle of free evidence, where the evidence can be in the form of letters or documents, expert statements, witness statements, confessions of the parties, and/or the knowledge of the judge.

Page 2 of 2 | Total Record : 11

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025): Oktober Vol 9, No 1 (2025): April Vol 8, No 2 (2024): Oktober Vol 8, No 1 (2024): April Vol 7, No 2 (2023): Oktober Vol 7, No 1 (2023): April Vol 6, No 2 (2022): Oktober Vol 6, No 1 (2022): April Vol 5, No 2 (2021): Oktober Vol 5, No 1 (2021): April Vol 4, No 2 (2020): Oktober Vol 4, No 1 (2020): April Vol 3, No 2 (2019): Oktober Vol 3, No 1 (2019): April Vol 2, No 2 (2018): Oktober Vol 2, No 1 (2018): April Vol 1, No 1 (2017): Oktober More Issue