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All Journal Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam Greenation International Journal of Economics and Accounting
Vitra Yozi
Universitas Singaperbangsa Karawang, Jawa Barat, Indonesia
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analisis Yuridis Penerapan Asas Ultimum Remedium guna Mewujudkan Kepastian Hukum dalam Tindak Pidana Perpajakan Taufik Taufik; Vitra Yozi; Febby Angelia; Lisda Apriliani Sobirin
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 11 No 1 (2026): Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/legalite.v11i1.14757

Abstract

This study aims to analyze the application of the ultimum remedium principle in tax crimes and its relevance in establishing legal certainty in Indonesia. The main focus of the research is directed toward the juridical position of this principle, the normative and practical obstacles in its implementation, and the need for reformulation of tax law policies. This research employs a normative legal method with a qualitative approach through the statute approach, conceptual approach, and case approach. Data sources were obtained from statutory regulations, court decisions, scholarly literature, and official documents, which were analyzed descriptively using systematic, historical, and teleological interpretation. The findings reveal that the ultimum remedium principle has not been optimally implemented due to the absence of explicit regulations prioritizing administrative sanctions before the use of criminal law. This condition creates ambiguity in distinguishing administrative violations from tax crimes, disparities in law enforcement, and weak protection of taxpayers’ rights. The study recommends regulatory harmonization, the formulation of national operational guidelines, and stronger coordination among law enforcement institutions to ensure that criminal law is genuinely applied as a last resort in a proportional and just manner.
Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market Uswatun Khasanah; Tutty Nuryati; Vitra Yozi
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1061

Abstract

Payroll management is one of the main obligations of entrepreneurs as tax collectors (tax withholding system) based on Indonesian tax law, particularly in the context of Article 21 of the Income Tax Law (PPh). However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still rely on manual payroll systems accompanied by incomplete administrative records, resulting in inaccurate tax calculations and potential non-compliance with applicable tax regulations. This study aims to: (1) identify whether MSMEs in the study sample still use manual or digital payroll systems, and (2) assess the completeness of payroll administration documents required for accurate PPh Article 21 reporting. This study uses a descriptive qualitative method, using a structured questionnaire distributed to 30 MSMEs engaged in the staple food (sembako) trading sector at Wanaherang Market, Bogor Regency. A total of 20 questionnaires were returned and analyzed, with a response rate of 66.7%. The results show that the majority of respondents still rely on manual payroll methods with incomplete administrative documentation. The 20 MSME respondents, only 9 entities (45%) had complete payroll documentation across all seven assessed components: employee data, revenue components, insurance deductions, Article 21 Income Tax calculations, supporting data, tax reporting documents, and internal control systems. The weakest component was internal control (only 40% complete), followed by completeness of supporting data (55%). As a contribution, this study proposes a conceptual digital payroll accounting information system framework consisting of six integrated stages employee data input, automated tax calculation, document generation, system validation, multi-level approval, and payroll disbursement designed to improve compliance efficiency for MSMEs. This prototype is planned to be implemented through community service activities targeting MSMEs that have not yet adopted a digital payroll system.
Co-Authors Febby Angelia Lisda Apriliani Sobirin Taufik Taufik Tutty Nuryati Uswatun Khasanah