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All Journal DE'RECHTSSTAAT Law, Development and Justice Review Jurnal Hukum Mimbar Justitia Jurnal Akuntansi Kontemporer
Fransisca, Ika
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Abuse of Authority by the Directorate General of Taxes: State Administrative Law Perspective Fransisca, Ika; Budianto, Arief Satrya; Widjiastuti, Agustin; Tedjokusumo, Dave David
DE'RECHTSSTAAT Vol. 11 No. 1 (2025): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v11i1.15497

Abstract

Abuse of authority by state officials, including Directorate General of Taxation (DGT) may potentially occur, either in the form of intentional abuse of authority or errors in the use of authority. With the authority granted by legislation, DGT performs supervisory functions that grant it the authority to conduct tax audits, expand the taxpayer base (WP), and intensify tax collection through clarification letters (SP2DK). This study analyses the forms of abuse of authority by DGT, both those involving intentional misuse of power (abuse of power) and errors in the use of authority without malicious intent and without deviating from the original purpose (misuse of authority). In the execution of its supervisory functions, DGT may commit either of these errors due to the oversight procedures that do not adequately balance the rights and obligations between DGT and taxpayers, weak oversight, and the asymmetry of tax regulation knowledge between DGT and taxpayers. This study also discusses the solutions that administrative law can offer to eliminate the abuse of authority, including implementing cooperative compliance and external supervision.
Digitalization of Warehouse Receipts as a Security Instrument:: Legal Analysis, Challenges, and Implementation Strategies in Indonesia Michelle Caroline Hadi; Wassermann Gastone; Yuni Putri Dewantara; Arief Satrya Budianto; Fransisca, Ika
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.21874

Abstract

The Warehouse Receipt System (WRS) is a legal instrument regulated under Law Number 9 of 2006 in conjunction with Law Number 9 of 2011, serving as an alternative commodity-based financing mechanism. WRS enables farmers, MSMEs, and small business actors to store commodities in certified warehouses and use the receipts as collateral for credit. This study examines the effectiveness of WRS as collateral, regulatory and institutional challenges, and the potential of digitalization to enhance its function. The research method employs a normative juridical approach with qualitative descriptive analysis of legislation, literature, and case studies on WRS implementation in Indonesia and several other countries. The findings indicate that although WRS is legally recognized, its implementation still faces obstacles such as limited commodity coverage, low banking trust, institutional weaknesses, and high costs. Digitalization through technologies such as blockchain, IoT, RFID, and big data in digital WRS has the potential to overcome these barriers by improving system transparency, accuracy, and efficiency. To support the emergence of Digital WRS, explicit regulation in the WRS law is required so that its procedures and execution have a strong legal foundation.
Co-Authors Agustin Widjiastuti Arief Satrya Budianto Arief Satrya Budianto Dewantara, Yuni Putri Handoko, Jessica Harsono, Lindawati Michelle Caroline Hadi Tedjokusumo, Dave David Wassermann Gastone Yuni Putri Dewantara