Abstract
In applying the burden of proof of customs valuation disputes in the Indonesian tax court, some judges place the burden of proof to the importers, while others distribute the burden of proof to the customs administration. So, the legal problem that occurred in this study is regarding a different interpretation in applying the burden of proof. To solve that problem, it is necessary to research how the burden of proof applies in Tax Law through a comparative legal approach and research on how customs law regulates the burden of proof through a statute approach on WTO law and Indonesian customs law. The research results lead to one conclusion that the burden of proof can be shifted to companies or taxpayers if they cannot complete the evidence and documents required by tax or customs administration. However, the provision regarding the burden of proof for customs valuation is not clearly regulated in Indonesian Customs Law. Furthermore, the different interpretation in distributing the burden of proof among the judges is caused by the doctrine of freedom of proof based on tax court procedural law.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Law, Government and Communication
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
