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All Journal International Journal of Science and Society (IJSOC)
I Made Kanthika
Universitas Esa Unggul Indonesia, Jakarta, Indonesia
Materials Science & Nanotechnology Social Sciences

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Legal Analysis of the Principle of Legal Certainty in Tax Collection and Settlement in Indonesia Hendy; I Made Kanthika; Horadin Saragih; Malemna Sura Anabertha Sembiring
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1606

Abstract

Taxation is a fundamental source of state revenue and plays a crucial role in supporting national development. Consequently, tax collection must be based on legal principles that ensure justice, efficiency, and legal certainty. In practice, tax disputes frequently arise due to differences in the interpretation and application of tax regulations, as well as issues related to dispute resolution mechanisms. This study examines the implementation of the principle of legal certainty within Indonesia’s tax collection system and tax dispute resolution framework, and evaluates the extent to which tax legislation provides legal protection for both taxpayers and tax authorities. The research focuses on a tax dispute between PT MSJ (Mitra Sinar Sejahtera) and the Directorate General of Taxes concerning the issuance of a Tax Collection Letter. Using a normative juridical research method, this study analyzes relevant tax laws and regulations, legal doctrines, and court decisions. The findings indicate that Indonesia’s tax collection and dispute resolution systems are formally grounded in the principle of legal certainty. Practical challenges persist, particularly inconsistencies in legal interpretation and discrepancies between statutory provisions and administrative practices, which may lead to tax disputes and weaken taxpayer confidence in the national tax system. Strengthening legal certainty in taxation requires regulatory harmonization, improved transparency in tax governance, and consistent law enforcement to ensure a fair and predictable tax system.
A Juridical Analysis of the Criminal Prosecution of Public Appraisers in Land Procurement for Public Interest Purposes: A Case Study of Court Decision Number 27/Pid.Sus-TPK/2023/PN.Smr Tri Setiyo Wicaksono; Dyah Permata Budi Asri; Helvis; I Made Kanthika
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1620

Abstract

Legal disputes in land acquisition for public interest purposes frequently place public appraisers at risk of criminalization. This vulnerability is driven by two recurring factors: administrative shortcomings within valuation practice and the tendency of disputing parties to direct criminal allegations toward appraisers when they perceive disadvantage in the compensation process. Despite holding a central role in determining valuation opinions, appraisers often operate without a dedicated statutory framework that clearly delineates administrative liability, professional discipline, and criminal responsibility. This study analyzes a land acquisition case from its initial stages through the final adjudication to identify how appraisers become implicated in corruption-related proceedings and to map practical legal risk-mitigation measures. The research examines the applicable land acquisition and anti-corruption legal regimes using a normative juridical (descriptive-normative) method with a statute approach, along with relevant professional standards, to assess the proper construction of actus reus and mens rea in relation to valuation work. The study argues that where alleged misconduct reflects procedural or administrative noncompliance, accountability should prioritize professional and administrative mechanisms, while criminal punishment should be reserved for situations involving demonstrable intent. The findings support stronger legal safeguards for appraisers, including clearer statutory guidance, reinforced professional oversight, and improved documentation and process controls within valuation assignments.
Co-Authors Dyah Permata Budi Asri Helvis Hendy Horadin Saragih Malemna Sura Anabertha Sembiring Tri Setiyo Wicaksono