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All Journal Jurnal Greenation Sosial dan Politik Greenation International Journal of Law and Social Sciences
M. Saleh
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Review of Tax Dispute Resolution in the Imposition of Underpaid Income Tax M. Saleh; Zudan Arief Fakrulloh
Jurnal Greenation Sosial dan Politik Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i4.526

Abstract

One type of tax is income tax, and if the taxpayer does not agree or reject the imposition of income tax, then under tax provisions, the taxpayer has the right to take legal action. The purpose of this study is to ascertain Indonesia's income tax laws and regulations, and to find out the efforts to resolve tax disputes that can be carried out by taxpayers who are declared to have underpaid income tax. The research methodology is a normative legal study approach that employs a qualitative investigation of legal regulations. The study's findings indicate that applicable statutory provisions serve as the foundation for legal rules. One such provision is the income tax included in Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax (UU PPH). Legal remedies that taxpayers can take to reject the imposition of PPH are by filing objections, appeals, lawsuits through the tax court, and if they do not agree with the tax court's decision, the taxpayer can carry out a judicial review through the Supreme Court.
Strengthening Legal Protection Regarding Wages Below the Minimum Wage for Workers Reviewed from the Morality Principle M. Saleh
Greenation International Journal of Law and Social Sciences Vol. 3 No. 2 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (June - Au
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i2.500

Abstract

This study analyzes wages below the minimum wage and the challenges in its enforcement by referring to Government Regulation Number 51 of 2023 concerning amendments to Government Regulation Number 36 of 2021 concerning Wages and Law Number 6 of 2023 which stipulates Perppu Number 2 of 2022 concerning Job Creation into regulation. Although this regulation aims to strengthen workers' protection, its implementation still faces obstacles, such as weak supervision and employer compliance. Using an analysis based on Lon L. Fuller's legal morality principle, this study highlights the importance of regulatory clarity, legal certainty, and effective supervision in guaranteeing workers' rights. Policy reform, enforcement of sanctions, optimization of supervision, and empowerment of workers and labor unions are strategic steps in improving legal protection for low-wage workers in Indonesia.
Co-Authors Zudan Arief Fakrulloh