The Evidence in Administrative Dispute to Settle Tax Disputes (Non-Litigation)

The process of resolving State Administrative Disputes (after this referred to as SAD) can be resolved through 2 (two) ways; through an administrative dispute and a legal dispute to the court. Tax disputes as one of the state administrative disputes can also be done through both efforts. Tax dispute resolution through administrative procedures is examined and decided by the Directorate General of Taxes (DGT) as the agency authorized to issue tax assessments, while appeals are made to the Tax Court. Unlike the settlement of disputes through the court which is standardized because it is regulated in Law Number 14 of 2002 concerning the Tax Court, the settlement of tax disputes outside the court (non-litigation) until now still does not have a standardized settlement mechanism so it has the potential to cause legal uncertainty. This research is conducted to examine the provisions of evidence in the settlement of state administrative disputes in the field of taxation through administrative remedies based on the principle of legal certainty. This research uses normative juridical research methods, with an explorative nature to various provisions of procedural law, especially state administrative court procedural law and the principle of legal certainty. This research indicates that there is still a void of evidentiary provisions in the resolution of tax disputes as administrative disputes, to overcome this issue, one can refer to proof in litigation proceedings in the Administrative Court or Tax Court. Then in order to realize legal certainty, it is necessary to formulate regulations related to the provisions of evidence in the settlement of tax disputes as administrative disputes.