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All Journal Jurnal Ilmiah Hukum dan Hak Asasi Manusia
Sanusi Sanusi
Universitas Pamulang, Banten, Indonesia
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinasi Pelayanan : Kepatuhan Pajak Perspektif Sosiologi Hukum Sanusi Sanusi; Dedi Roy; Dewi Yanti
Jurnal Ilmiah Hukum dan Hak Asasi Manusia Vol 5 No 1 (2025): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jihham.v5i1.4141

Abstract

Purpose: This study aims to examine knowledge and understanding of the implementation of the tax system, including the quality of tax services provided by authorities, and to evaluate various factors influencing taxpayer compliance in Indonesia. Methodology: A juridical and sociological legal approach is used in this study, applying descriptive-analytical methods. Data were collected from literature and relevant sources, then analyzed qualitatively by organizing information into coherent narratives to draw conclusions. Results: Low tax compliance is influenced by several factors: limited public knowledge of tax regulations, low financial literacy, insufficient public awareness campaigns, and underutilized benefits of modernized tax services. Taxpayers are often unaware of the incentives offered through compliance. Additionally, cultural variables such as the perception of tax obligations as communal ideals—shaped by justice and social responsibility—play a role. However, there is still resistance due to unfamiliarity with online administrative procedures. Conclusion: Voluntary tax compliance improves when tax policies are perceived as fair and the benefits of paying taxes are recognized. Ethical and environmental elements, particularly those embedded in Indonesia’s communal culture, significantly influence taxpayer behavior. Although legal enforcement can increase compliance, social norms have limited impact on actual tax practices. Ultimately, tax compliance directly supports national development and public welfare. Limitations: This qualitative study may reflect some degree of subjectivity, and its findings are not universally generalizable. Citations are included to minimize bias. Contribution: The study suggests simplifying tax return terminology, utilizing free tools for profiling and monitoring taxpayer behavior, and improving outreach through Business Development Services (BDS) to enhance public understanding and compliance.
Tax Criminal Policy: Harmonizing Article 44c of Law Number 7 of 2021 with Articles 39 and 39a Sanusi Sanusi
Jurnal Ilmiah Hukum dan Hak Asasi Manusia Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jihham.v6i1.6663

Abstract

Purpose: This study examines the internal conflict created by Article 44C of Law Number 7 of 2021 on the Harmonization of Tax Regulations in Indonesia's tax-criminal regime, especially its relationship with Articles 39 and 39A of the General Tax Provisions Law. Research Methodology: This study uses normative legal research with statutory, conceptual, and case approaches. Primary legal materials include Law Number 7 of 2021, Law Number 6 of 1983 as repeatedly amended, Government Regulation Number 50 of 2022, and Minister of Finance Regulation Number 177/PMK.03/2022. Secondary materials consist of reputable international journal articles, OECD materials, official Directorate General of Taxes releases, and selected court-based tax crime materials. Results: The analysis finds that Article 44C strengthens the fiscal recovery orientation of tax-criminal enforcement by making criminal fines non-substitutable through imprisonment and requiring actual payment by convicted offenders. However, when read together with Articles 39 and 39A, the provision may generate doctrinal tension between deterrence, proportionality, corporate criminal liability, enforceability of high fines and legal certainty. Conclusions: Harmonization should not be understood only as higher penalties but as an integrated architecture of legality, restorative fiscal recovery, due process, and credible enforcement. Limitations: This study is doctrinal and does not statistically measure sentencing outcomes. Contributions: This study contributes to Indonesian tax-criminal law scholarship by proposing a harmonized interpretation of Article 44C based on legality, proportionality, and revenue protection.
Co-Authors Dedi Roy Dewi Yanti