Abstract
The establishment and enforcement of law in the preliminary evidence examination in the field of taxation do not yet reflect the objective of the law, namely based on justice, legal certainty, and public benefit, and do not yet reflect the primary function of taxation, namely the function of budgeting and regulation. Based on the normative juridical method using primary, secondary, and tertiary legal materials, 2 (two) conclusions are produced. First, there are no tax laws and regulations regarding issuing tax assessment letters in preliminary evidence audits in Indonesia, thus ignoring the objective of tax collection, which must be fair, specific, and beneficial. Second, the ideal legal concept in issuing tax assessment letters in preliminary evidence examinations in Indonesia in the future is to apply provisions for repairing preliminary evidence that is functionally oriented, pragmatic, purposeful and rational, and competent in their implementation.
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