TINJAUAN YURIDIS PENGAWASAN DAN PEMERIKSAAN PAJAK MENURUT SISTEM ASESMENT
Abstract
This research aims to understand the purpose of implementing self-assessment, which is to facilitate the public in calculating, reporting, and paying taxes accurately. Secondary data sources in normative legal research include: a. Primary legal materials, which include laws, legal documents, court decisions, and agreements. b. Secondary legal materials, which include draft laws, research findings from legal disciplines, and the like. c. Tertiary legal materials, which provide information on primary and secondary legal materials, such as dictionaries, encyclopedias, and so on. The research results show that implementing tax audits using the self-assessment system provides taxpayers with trust in fulfilling their tax responsibilities. This trust is not granted arbitrarily; audits are conducted with the principle of the presumption of innocence. Tax audits can be conducted through: administrative audits and technical audits.
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