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All Journal Masalah-Masalah Hukum JURNAL PEMBANGUNAN HUKUM INDONESIA Jurnal Hukum dan Pembangunan
Sinaga, Henry Dianto Pardamean
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Law, Crime, Criminology & Criminal Justice

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PENGATURAN PERTANGGUNGJAWABAN MUTLAK WAJIB PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN DAN KEMANFAATAN UMUM Sinaga, Henry Dianto Pardamean
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasing of tax evasion and tax avoidance, due to lack of taxpayer’s liability regulation in tax legislation, has been very detrimental to state revenues. Based on normative juridical research with descriptive-comparative-prescriptive approach which has been done, it is concluded that the regulation of strict liability of taxpayers of Indonesia can: 1) fulfill the sense of justice in terms of equality and or fairness as long as it meets the condition that reflects of material justice and formal justice which must be regulated explicitly in tax legislation; and 2) provide public benefit to the state in handling the social welfare and regulation offences and or in handling the rise of abnormally dangerous behaviors that require a due care standard in the taxpayer’s business environment. It is recommended to be explicitly set about the criteria of strict liability and widening the defenition of any person, including individual and corporation, in tax legislation.
Reformulasi Pajak Penghasilan atas Transaksi Lintas Batas di Era Digital di Indonesia Sinaga, Henry Dianto Pardamean; Sa’adah, Nabitatus
Jurnal Pembangunan Hukum Indonesia Volume 6, Nomor 1, Tahun 2024
Publisher : PROGRAM STUDI MAGISTER HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jphi.v6i1.82-95

Abstract

Peraturan perundang-undangan tentang Pajak Penghasilan (PPh) terkait transaksi e-commerce atau perdagangan lintas batas negara secara elektronik inkonsisten yang terjadi di era digital berdampak pada hilangnya pendapatan negara dari pajak secara signifikan. Organisation for Economic Cooperation and Development (OECD) melaporkan bahwa praktik base erosion and profit shifting telah menyebabkan hilangnya pendapatan negara setara dengan 4-10% pendapatan PPh badan global. Perlu kajian normatif yang bertujuan untuk mengkonstruksikan PPh yang berlaku atas transaksi ekonomi digital yang lintas batas di Indonesia dan untuk menghasilkan reformulasi PPh atas transaksi ekonomi digital yang lintas batas tersebut di Indonesia. Hasil penelitian menunjukkan pertama, peraturan PPh atas transaksi ekonomi digital yang lintas batas belum mampu menghilangkan potensi penerimaan PPh yang seharusnya diterima oleh Indonesia. Kedua, reformulasi PPh atas transaksi ekonomi digital yang lintas batas di Indonesia harus menjangkau pada economic presence yang memenuhi kriteria kumulatif berupa place of business test, location test, dan right use test, yang mewajibkan terdapatnya bentuk usaha tetap (BUT) terhadap Pelaku Usaha Luar Negeri yang secara aktif melakukan kegiatan e-commerce dan/atau penawaran kepada konsumen di wilayah hukum Indonesia.
TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA Sinaga, Henry Dianto Pardamean; Samekto, F. X. Adji; Emirzon, Joni
Masalah-Masalah Hukum Vol 52, No 2 (2023): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.52.2.2023.197-207

Abstract

International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion. Based on normative juridical method using new institutionalism theory, two conclusions are generated. First, the prevailing laws in Indonesia do not yet have a lex specialist that regulates tax liability regarding international e-commerce transactions. Second, it is important and urgent to reformulate secondary liability in tax laws that must cover the elements, exclusions, and standards. Reformulation of tax secondary liability of international e-commerce should be extended to overseas and domestic marketplaces, and social media, including general provisions and procedures, billing, mechanisms for warning and terminating access and normalization, as well as tax sanctions (administrative and criminal).
Co-Authors Joni Emirzon Samekto, F. X. Adji Sa’adah, Nabitatus