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All Journal Tadulako Law Review Syntax Literate: Jurnal Ilmiah Indonesia DE LEGA LATA: Jurnal Ilmu Hukum JOURNAL EQUITABLE Pena Justisia: Media Komunikasi dan Kajian Hukum Eksekusi : Journal Of Law ARSY : Jurnal Aplikasi Riset kepada Masyarakat JHCLS SENTRI: Jurnal Riset Ilmiah Journal of Sustainable Development and Regulatory Issues Kanun: Jurnal Ilmu Hukum Jurnal Kajian Ilmu Hukum Contrarius
Efendi Ibnususilo
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Aerospace Engineering Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Sengketa Pajak dalam Kasus Gugatan Pajak Akuisisi Tanah dan Bangunan (Studi Kasus Putusan Pengadilan Pajak Nomor 002482.99/2020/PPM.XIVB) Ibnususilo, Efendi; Murtadi, Beni; Suparto, Suparto
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 1 (2026): SENTRI : Jurnal Riset Ilmiah, Januari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i1.5471

Abstract

Disharmony between taxpayers and the government leads to tax disputes, often caused by differences in calculations regarding the amount of tax payable. Similarly, in land and building sales transactions, tax disputes can arise due to differences in calculations between the seller and buyer and the government (Regional Government) regarding the amount of Income Tax and Land and Building Tax (BPHTB) payable. In practice, tax disputes sometimes arise due to the issuance of a Tax Underpayment Assessment Letter (SKPKB). This study aims to analyze the legal interpretation of the 2021 Tax Court Decision Number PUT-002482.99/2020/PP/MXIVB regarding the BPHTB Lawsuit Case. This research uses a normative legal approach. This research is legal research that uses a legislative and conceptual approach. The results of the study indicate that the tax appeal filed by PT. SAM in the Tax Court contains procedural errors that are not in accordance with legal principles because the principle of filing an appeal, where the description of the BPHTB calculation is not the object of the tax appeal dispute, because the object of the substance of the tax dispute is the decision of the tax collector in the form of objections to SKPDKB, SKPDKBT, SKPDKLB, SKPDN. The settlement of tax disputes at the appeal level has not yet received a decision on tax objections that are contrary to the requirements and procedures for appeal as stipulated in Article 31 and Article 35 of Law Number 14 of 2002 concerning the Tax Court. In conjunction with Article 103 and 104 of Law Number 28 of 2009 concerning PDRD. This fundamental misunderstanding between the object of the lawsuit and the object of the appeal is what causes taxpayers to lose the legal basis to fight for their rights from the outset.
Reformulation of Parking Levy Management as a Good Governance Strategy to Improve Regional Original Revenue Akbar, Aryo; Ibnususilo, Efendi; Fudika, Moza Della; Muslikhah, Umi; Febrianto, Surizki
Jurnal Kajian Ilmu Hukum Vol. 5 No. 1 (2026): Jurnal Kajian Ilmu Hukum
Publisher : Yayasan Pendidikan Islam Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkih.v5i1.1964

Abstract

Regional levies constitute one of the strategic sources of Regional Original Revenue (ROR) that support the financing of local government administration. One type of regional levy is the parking service levy. Although it is not the primary source of levy revenue, the parking service levy in Pekanbaru City makes a significant contribution to the increase of Regional Original Revenue. This study aims to analyze the management of parking levies in enhancing Pekanbaru City’s Regional Original Revenue and to identify the obstacles encountered in their implementation. This research employs a normative legal research method using a statutory and conceptual approach, conducted through a literature review of primary and secondary legal materials. The findings indicate that increasing Regional Original Revenue from parking levies requires effective and integrated management by the relevant authorities, encompassing planning, organizing, implementation, and supervision. However, several challenges remain, including weak supervision, limited human resources, low discipline of parking attendants in remitting levies, inadequate official attributes of parking officers, and low public awareness. Therefore, strengthening the management and supervision system of parking levies is essential to optimize their contribution to Regional Original Revenue
Tax Conflicts Policy in Thrifting between Trade Law and Tax Law Ibnususilo, Efendi; Taufiqurrahman, Faishal; Deslaely Putranti
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 1 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i1.223

Abstract

The rapid expansion of thrifting practices in Indonesia has generated complex legal challenges, particularly at the intersection of trade law and tax law. This condition gives rise to a policy conflict in which thrifting activities, although prohibited under trade regulations, continue to generate economic transactions that may fall within the scope of taxation. This study adopts a normative juridical approach to examine the nature of this conflict and to assess potential regulatory responses. The analysis demonstrates that imposing taxation on economic activities derived from prohibited imports creates legal ambiguity and risks undermining the enforcement of trade law by implicitly legitimizing unlawful practices. Accordingly, the principle of legality within the tax system must be upheld by ensuring that taxation aligns with the normative framework governing trade. This study proposes a regulatory harmonization model that integrates trade, taxation, and customs policies through the reconstruction of legal norms, the strengthening of cross sectoral supervision, and the clarification of legal boundaries concerning taxable activities. Such harmonization is necessary to establish legal certainty, prevent regulatory loopholes, and ensure that fiscal policy operates consistently with national legal and economic objectives.
Toward a One-Roof System and an Independent Tax Court: Indonesia between the United States and Germany Ibnususilo, Efendi; Yassine Chami; Saminu Abacha Wakili; Faiqah Nur Azizah
Contrarius Vol. 2 No. 3 (2026): Contrarius
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/contrarius.v2i3.291

Abstract

The research departs from a fundamental problem, the dual roof system that historically placed the Tax Court under divided supervision between the judiciary and the executive, particularly the Ministry of Finance, thereby creating structural ambiguity and potential conflicts of interest between tax collection and adjudication functions. This condition raised concerns regarding the judicial independence, accountability, and public trust in tax dispute resolution. Using a normative juridical method with statutory, conceptual, and comparative approaches, this study analyses constitutional provisions, statutory regulations, and institutional practices governing the Tax Court. The research finds that, first, the reform of Indonesia’s tax adjudication system reflects a constitutional imperative to secure genuine judicial independence by ending the dual roof structure and fully integrating the Tax Court under the authority of Supreme Court, as mandated by Decision No. 26/PUU-XXI/2023 of the Constitutional Court of the Republic of Indonesia. Second, comparative insights from the United States and Germany demonstrate that effective judicial independence in tax matters requires structural separation from fiscal authorities, hierarchical judicial review, professional specialisation, and administrative as well as financial autonomy. Moreover, procedural differentiation, digital transparency, and layered oversight mechanisms are essential to prevent conflicts of interest and ensure accountability within a unified judicial framework. Third, as a policy model, Indonesia should adopt a fully integrated one-roof tax court system supported by tiered appellate review, institutional autonomy, specialised judicial training, and comprehensive digital governance to guarantee an independent, transparent, and accountable tax judiciary.
Co-Authors A Admiral Abadi, Husnu Akbar, Aryo Deslaely Putranti Faiqah Nur Azizah Faishal Taufiqurrahman Faishal Taufiqurrahman Febrianto, Surizki Fithriatus Shalihah Fudika, Moza Della Heni Susanti, Heni Lidia Febrianti, Lidia Monika Melina Murtadi, Beni Nisa Istiani Rahdiansyah, Rahdiansyah S, Thamrin Saminu Abacha Wakili Suparto Suparto Suparto Suparto Syafrinaldi Syafrinaldi Tomy Supriadi Umi Muslikhah, Umi Yassine Chami