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All Journal Res Nullius Law Journal Jurnal Penelitian Hukum Indonesia (J-PeHI)
Siti Nur Wijayanti
Universitas Darul Ulum Islamic Centre Sudirman
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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DIFFERENTIATING HOLIDAY ALLOWANCE TAX REGULATIONS FOR PRIVATE AND CIVIL SERVANTS Siti Nur Wijayanti; Idul Hanzah Alid
Res Nullius Law Journal Vol. 8 No. 2 (2026): Volume 8 No. 2 Juli 2026
Publisher : Fakultas Hukum Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/rnlj.v8i2.19800

Abstract

Study This discusses the arrangement of juridical Income Tax (PPh) deductions on Holiday Allowance (THR), as well as analyzing the justice and equality law on the difference in tax treatment between the employee sector, the private sector, and civil servants (ASN). Background study. This is based on the existence of different mechanisms of taxation for THR: employees are privately charged, cutting Income Tax in general, while for ASN, THR is taxed by the government through the Government-Paid Tax (DTP) scheme. Research this aim: for the study's arrangement, analyze the laws governing the mechanism and their suitability with the principles of justice in law, taxation, equality in law, and public administration. Research This uses a methodological approach to jurisprudential norms, with an emphasis on legislation and conceptual analysis of taxation regulations, doctrine, and relevant scientific literature. show that, in a way, normative cutting Income Tax on THR for employee private sector and permanent civil servants is, within the framework law, the same taxation. Still, there is a difference in the mechanism for guaranteeing the tax burden. The difference is part of the policy of fiscal government, but it can potentially spark debate over the implementation principle of horizontal justice in the tax system. Therefore, an evaluation of the policy taxation related to THR is required to ensure that the system of taxation continues to reflect the principles of justice, equality, and certainty in the policy state's fiscal policy.
TINJAUAN NORMATIF KEWAJIBAN LEMBAGA PEMBIAYAAN DALAM MENDETEKSI TRANSAKSI KEUANGAN MENCURIGAKAN SEBAGAI UPAYA PREVENTIF MODUS TAX EVASION Siti Nur Wijayanti; Ratna Yunita Sari; Nova Ana Saputri; Shaine Veila Sufa; Anna Fatmawati; Susila Esdarwati
JPeHI (Jurnal Penelitian Hukum Indonesia) Vol 7, No 01 (2026): Jurnal Penelitian Hukum Indonesia (JPeHI)
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/jpehi.v7i01.1174

Abstract

ABSTRAK Fenomena tax evasion lintas negara berkembang seiring globalisasi ekonomi dan kemajuan teknologi sistem keuangan internasional. Praktik tersebut sering dikaitkan dengan tindak pidana pencucian uang melalui proses layering untuk menyamarkan asal-usul dana ilegal. Lembaga pembiayaan sebagai bagian dari lembaga jasa keuangan non-bank memiliki risiko tinggi dimanfaatkan sebagai sarana pencucian uang hasil penggelapan pajak karena aktivitas usahanya berkaitan dengan transaksi pembiayaan dan perputaran dana dalam jumlah besar. Penelitian ini bertujuan untuk menganalisis kedudukan hukum dan kewajiban lembaga pembiayaan dalam rezim anti pencucian uang serta implementasi upaya preventif dalam mendeteksi transaksi keuangan mencurigakan yang mengarah pada modus tax evasion. Metode penelitian yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan bahwa lembaga pembiayaan memiliki kedudukan strategis sebagai pihak pelapor berdasarkan Undang-Undang Nomor 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. Selain itu, penerapan prinsip Know Your Customer (KYC), Customer Due Diligence (CDD), dan Enhanced Due Diligence (EDD) menjadi instrumen utama dalam mendeteksi transaksi mencurigakan yang berkaitan dengan penggelapan pajak. Namun demikian, implementasi pengawasan masih menghadapi hambatan berupa keterbatasan teknologi, rendahnya kualitas sumber daya manusia, dan kompleksitas modus kejahatan keuangan digital. Oleh karena itu, diperlukan penguatan sistem pengawasan internal, peningkatan kapasitas teknologi informasi, serta optimalisasi koordinasi antarinstansi guna meningkatkan efektivitas pencegahan tindak pidana pencucian uang dan tax evasion di Indonesia.Kata Kunci : Tax evasion, pencucian uang, lembaga pembiayaan, transaksi keuangan mencurigakan , APU PPT
Co-Authors Anna Fatmawati Idul Hanzah Alid Nova Ana Saputri Ratna Yunita Sari Shaine Veila Sufa Susila Esdarwati