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Oka Margana, Indra
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PEMBAHARUAN SANKSI PAJAK SEBAGAI UPAYA MENGOPTIMALKAN PENERIMAAN NEGARA Cahyadini, Amelia; Arta Atmaja, Budi; Oka Margana, Indra
Veritas et Justitia Vol. 3 No. 2 (2017): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v3i2.2776

Abstract

This paper examines about sanctions against the perpetrators of criminal acts in the field of taxation, where the position of criminal sanctions to be an interesting thing to see discussed up to now unknown tax ratio of Indonesia is still low when the tax It is the biggest contributor to the country's acceptance of Indonesia. The provisions of related criminal sanctions are also interesting when they are related to article 44B Act No. 28 of 2007 General provisions and Taxation Procedures in which the termination of the investigation can be carried out at the request of the Minister Finance to the Attorney General against Taxpayers who have tax debt that is not or less is paid in the form of administrative sanction plus a fine of four times the amount of tax that is not or less paid. The authors recommend several ideas that can be made of the Government in formulating the existing regulation back to fit the circumstances and conditions that occur and are able to meet the community's sense of fairness.
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE Cahyadini, Amelia; Oka Margana, Indra
Veritas et Justitia Vol. 4 No. 2 (2018): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v4i2.3071

Abstract

E-commerce poses a challenge to establishing a viable tax system.  The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually.  The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE Cahyadini, Amelia; Oka Margana, Indra
Veritas et Justitia Vol. 4 No. 2 (2018): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v4i2.3071

Abstract

E-commerce poses a challenge to establishing a viable tax system.  The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually.  The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
Co-Authors Amelia Cahyadini Arta Atmaja, Budi