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All Journal Indonesian Journal of Forestry Research Jurnal Penelitian Hasil Hutan The Indonesian Journal of Occupational Safety and Health IJFAC (Indonesian Journal of Fundamental and Applied Chemistry) Public Health of Indonesia Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal Of Vocational Health Studies Jurnal Panorama Hukum Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI JURNAL PUSTAKA KOMUNIKASI Darmabakti Cendekia: Journal of Community Service and Engagements Unnes Law Journal Seminar Nasional Hukum Universitas Negeri Semarang Jurnal Darma Agung Indonesian State Law Review (ISLRev) Jurnal Teknik Informatika (JUTIF) Keadilan Komunika: Jurnal Ilmu Komunikasi COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Olahraga Masyarakat Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Contemporary Issues on Interfaith Law and Society Jurnal Indonesia Sosial Sains Journal of Public Health Concerns Jurnal Hukum Indonesia Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Economic and Finance in Indonesia Media Hukum Indonesia (MHI) Nomos : Jurnal Penelitian Ilmu Hukum Annual Review of Legal Studies Journal of Geosciences and Applied Geology Keadilan Journal of Law and Legal Reform The Indonesian Journal of International Clinical Legal Education Jurnal Hukum Statuta Indonesian Journal of Forestry Research Jurnal Penelitian Hasil Hutan Indonesian State Law Review (ISLRev) Contemporary Issues on Interfaith Law and Society Law Research Review Quarterly
Ratih Damayanti
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Unnes Law Journal

 1 
Effect of Taxpayer Data and Information Confidentiality Principle on Tax Amnesty Against Law Enforcement in Indonesia Damayanti, Ratih
Unnes Law Journal: Jurnal Hukum Universitas Negeri Semarang Vol 5 No 1 (2019): Unnes L.J. (April, 2019)
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v5i1.28980

Abstract

The principle of confidentiality in the Tax Amnesty can have a negative impact, the impact of which may occur frauds by individual taxpayers and tax officials. If there is fraud, the process of investigation and investigation to find evidence will be difficult. Law enforcement agencies and examining bodies such as the KPK, BPK, and other related agencies will have difficulties and will not be able to break through taxpayer assets or data because these assets and data are private and protected by law. This can hamper the law enforcement process, especially law enforcement in the tax sector. The principle of confidentiality in Tax Amnesty has an effect on law enforcement. The principle of confidentiality in Tax Amnesty provides potential moral hazard. A moral hazard occurs because of the opportunities or opportunities that enable these actions to materialize. Opportunities for Fiscus and Taxpayers to meet in person. This has the potential to cause a gray area between the Taxpayer and the Fiscus which can cause moral hazard to the Taxpayer. The authority of the Fiscus is prone to be misused, so that it can lead to several criminal actions that can be carried out, namely embezzlement or corruption that can harm the country's finances. And when the crime occurs at a Tax Amnesty Taxpayer, it will be difficult to enforce the law because the data and information sourced from the Declaration and its attachments cannot be used as a basis for investigation, investigation, and / or criminal prosecution of the Taxpayer cannot be used as a taxpayer basis for investigation, investigation and / or criminal prosecution of taxpayers.
Navigating Regional Regulatory Changes in Indonesia: An In-Depth Analysis of Post-Amendment Implementation of Law Number 12 of 2011 on Legislation Formation Wedhatami, Bayangsari; Damayanti, Ratih; Prasasi, Cindy Ayu
Unnes Law Journal Vol 9 No 2 (2023): Contemporary Issues on Law and Development: Social, Political and Legal Aspects
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v9i2.78642

Abstract

In the context of Indonesia as a State of Law, the imperative role of the rule of law cannot be overstated in realizing the state's objectives. The formulation of Legislative Regulations, essential for upholding the rule of law, necessitates meticulous consideration of three fundamental principles: benefit, justice, and legal clarity. To ensure the effectiveness of these regulations in aligning with the direction and goals of national legal development, the process adheres to key principles, encompassing the clarity of objectives, appropriate institutional involvement, congruence among types, hierarchy, and material content, practicability, clarity of formulation, and transparency. This procedural framework is consistently implemented in a sustainable, coordinated, and integrated manner. The legal landscape in Indonesia underwent significant transformations with the enactment of Law Number 11 of 2020 on Job Creation, introducing the omnibus law technique. However, the subsequent Constitutional Court Decision Number 91/PUU-XVIII/2020 provisionally deemed this law unconstitutional. Responding to this decision, Law Number 12 of 2011 underwent a substantial amendment through Law Number 13 of 2022, specifically addressing the omnibus approach and enhancing meaningful public participation in statutory rule creation. This legal revision significantly influences the development of legal instruments at the regional level. Consequently, an examination of the implementation of regional legal product formation becomes imperative post the amendment of Law Number 12 of 2011 on the Formation of Legislative Regulations.
Co-Authors Abdi, Fitriani Agung, Muhammad Fariz Nur Ahmad Gelora Mahardika Aini Nurul Aini, Ailia Nur Akbar, Fazhar Al Khowwas, Ibrahim Ali Masyhar Ali Masyhar Mursyid Alias , Nizamuddin Aminullah, Muh. Anestasia Pangestu Mei Tyas Anindya, Salma Elsa Anisah, Aura Aprila Niravita, Aprila Ardelia, Talita Adwa Arfah, Wahanani Leila Azizah, Nurholik Bahanawan, Adik Chaikal Nuryakin Damari, Leticia Klarissa Danang S. Adi Danang Sudarwoko Adi Dani Muhtada Danu Ibrahim Diandra Preludio Ramada, Diandra Preludio Didi Tarmadi Djarwanto Dwi Ajias Pramasari Dyah Ayu Agustiningrum, Dyah Ayu Esti Rini Satiti Estin Nofiyanti Evi Sribudiani Fadilatus Sukma Ika Noviarmi Fathurohman, Mochamad Feiruz Rachmita Alamsyah Ferdinand, Fieldo Nurviyan Fitriani Abdi Gatut Ari Wardani Gunawan Pasaribu Gunawan Pasaribu Haqi, Amar Herman Bagus Dwicahyo Hibahtillah, Muhammad Alldo Himmi, Setiawan Khoirul Husnawati Husnawati I.M. Sulastiningsih Ika WAHYUNI Imon, Syarah Adilla Indah Lutfiya Jasni Jasni Jasni Krisdianto Sugiyanto Kurniaputra, Sesarius Noveno Dylan Latief, Rusman Lili Fauzielly Listya Mustika Dewi Lutfiya , Indah Lutfiya Lutfiya, Indah Masrukhi Masrukhi Melitina Tecoalu Miranti, Dewi Yudho Mubarokah, Syahratul Muchtar, Pyan Amin Muhammad Azil Maskur Muhammad Azil Maskur Muhammad Azil Masykur Muhsen, Jamaluddin Jamal Mursyidul Ibad Mustiana, Shely Bersa N, Edwindha Prafitra Naelufar, Rizqan Narto Nicholas Herta Prasetyo Ningrum, Galuh Prima Nirwana, Rena Putri Nur Septia Handayani oktariani, Hanny Pari, Rohmah Pasaribu, Julinar Tyara Maharani Pollatu, Stacey Kharin Cheline Prasasi, Cindy Ayu Prasetya, Tofan Agung Eka Putri Balqis Nuril Hakim Putri, Delvita Tri Qoiri, Mutmainah Nur Rahman, Nazla Arliva Rahmanto, Raden Gunawan Hadi Rahmawati, Nur Anisah Rajib, Rayi Kharisma Ratnaningtyas Wahyu Kusuma Wardani Ridwan Arifin Rini Fidiyani Rodiyah - Rohmah Pari Rohmah, Shofiyatur RR. Ella Evrita Hestiandari Rudianda Sulaeman Rustandi, Dede Safitri, Eka Ayu Santiyo Wibowo Santiyo Wibowo Sanyal, Subhra Sarfitri, Destika Santi Putri Sari, Mega Mei Intan Sejati, Prabu Satria Setiawan I.S, Teguh Setyobudi, Ciptono Silvia Ratna Anzani Sinaga, Fredrico Markus Rotua Sita Heris Anita Sofianto, Imran Arra'd Somadona, Sonia Sony Hartono Wijaya Sri Rulliaty Sukma S. Kusumah Sulaeman Yusuf Sweri, Anya Indras Syafrinal Taufik Hidayat Teguh DARMAWAN Teguh Setiawan Imam Santoso Tri Sulistiyono Triwibowo, Dimas Ubaidillah Kamal Virrarny Eka Novyra Wa Ode Muliastuty Arsyad Wahyu DWIANTO Wardani, Ratnaningtyas Wahyu Kusuma Waspiah - Wedhatami, Bayangsari Wicaksono, Muhammad Pandhu Widya FATRIASARI Winantris Winantris Winarsih Winarsih Yunita Putri Linggarwati, Yunita Putri Yusup AMIN Yusup AMIN Zulfa, Vivi Rodliyatuz