PENGAKUAN DAN PERLINDUNGAN HUKUM ATAS HAK HAK WAJIB PAJAK DALAM SISTEM HUKUM PAJAK INDONESIA

Abstract

Legal recognition and protection of taxpayers' rights is needed so that taxpayers receive fair treatment so as to encourage the creation of voluntary compliance.  Recognition of taxpayer rights is carried out either by document of taxpayer rights charter or recognition in the substance of tax law. Some countries have formulated taxpayer rights in the form of specific document as taxpayer’s right charter and others recognition in the substance of their tax law. The Organization for Economic Cooperation and Development (OECD) formulates the rights of taxpayers from the survey results of countries.  The rights are: 1) The right to be informed, assisted and heard, 2) The right of appeal, 3) The right to pay no more than the correct amount of tax, 4) The right to certainty, 5) The right to privacy, and 6) The right to confidentiality and secrecy. The taxpayer right that is not included in the OECD formula, but is recognized in various countries, is The Right to Retain Representation. The result of research by using the normative legal research method, confirms that the Indonesian tax law system has carried legal recognition and legal protection for the taxpayer's rights by explicitly or implicitly.