Analisis Asas Kejelasan Rumusan Saksi Ahli Dalam Peraturan Perpajakan Di Indonesia

Agus Suharsono

Abstract


Analysis of Expert Witness Formulations Based on the Principle of Clarity of Formulations in Tax Regulations in Indonesia. This study will analyze the use of the term expert witness in the Taxation Law in Indonesia based on the principle of clarity of the formula. The method used is a normative juridical approach to the law, concepts, comparisons, and analysis. Legal material was collected by literature study and analyzed by polyiangulation. The results showed that the term expert witness is in the legal dictionary, but in the procedural law applicable in Indonesia only recognize witnesses or experts, not known expert witnesses. Academic Script Draft Law on General Provisions on Taxation there are still terms as expert witnesses, but the trunk is gone. For Regional Regulations on Regional Tax, it is known that 23 local regulations still use the term expert witnesses, 5 local regulations do not regulate, and 2 local regulations use the term expert. It is recommended not to use the term expert witnesses but to use the term expert.


Keywords


Witnesses, Experts, Tax Law

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DOI: https://doi.org/10.35880/inspirasi.v12i1.171

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