PENTINGNYA PENYUSUNAN LAPORAN EDUKASI PERPAJAKAN (STUDI KASUS PUTUSAN PENGADILAN PAJAK NOMOR PUT-007950.99/2023/PP/M.IA TAHUN 2024)

Abstract

In the self-assessment system, taxpayers independently carry out their tax obligations. With this system, of course the risk of fulfilling tax obligations by taxpayers is quite high. Taxpayers are required to have the awareness to carry out tax obligations in accordance with applicable regulations. However, taxpayers often argue that they do not understand the provisions of tax regulations so they cannot carry out their tax obligations properly. Even though education has been carried out by tax officers, taxpayers still do not understand the tax provisions. When receiving a tax assessment, taxpayers are of the opinion that they have not received tax education and this becomes the taxpayer's argument in taking legal action in the field of taxation. In the legal action process, judges at the tax court also consider documentation of tax education activities at the tax court. This research aims to examine the importance of tax education reports so that tax education activities can be well documented. Using normative juridical methods, researchers will examine the provisions related to the preparation of tax education reports. The data used in this research are tax provisions related to tax education and tax court decisions related to tax education.