Evidence and Proof in Indonesian Tax Administration

• Sigit Haryoko; Liza Khoironi
• 2026
• Hukum

How does a tax fact become credible evidence? This book maps the law of evidence in Indonesian tax administration, from tax audits, objections, and appeals before the Tax Court to tax collection and the enforcement of judgments. Readers are guided through the relationship between the constitutional foundations, the General Provisions and Tax Procedures Law (UU KUP), the Tax Court Law, the rules on electronic information, government administration law, and technical regulations in the evidentiary process. The discussion addresses who bears the burden of proof, how the quality and relevance of evidence are assessed, and how documents, statements, witnesses, experts, and digital evidence are used proportionately. The Indonesian perspective is enriched by comparisons with the Netherlands and the United States. The book is relevant to tax officials, judges, consultants, advocates, academics, students, and taxpayers who need a systematic framework for thinking about fair proof within a self-assessment system.