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All Journal Indonesian Journal of Dialectics PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) SIGn Jurnal Hukum Journal of Law and Policy Transformation CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Zainal Muttaqin
Universitas Padjadjaran
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ASPEK HUKUM PEMBERIAN TAX AMNESTY SEBAGAI UPAYA UNTUK MENINGKATKAN PENERIMAAN NEGARA DARI SEKTOR PAJAK Zainal Muttaqin
Indonesian Journal of Dialectics Vol 1, No 3 (2011)
Publisher : Sekolah PascaSarjana Unpad

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Abstract

Tax Amnesty is an instrument to increase the income from tax. This instrument however is controversial. There are pros and cons on the part of the Directorate General of Taxation with regard to the loss that the State suffer which will lead to the moral hazard to the Society. Againt this backdround, the Government is in position to draft the Law on Tax Amnesty. In the past however the government had once laid down such provisions as foreseen in the Presidential Decision No. 26 of 1984 in which abolished the administrative sunction and the abolition of tax debt of the previous year and compensated by 1% and 10% of the property subject to tax. The abolition of  sanction and tax amount to the inapplicability of the legal norms and whilst they were undertaken to increase the state income.This research on the tax amnesty is conducted by applying the normative-juridical approach. This approach is appropriate as it to a greater axtent relates to the application of legal norms to the object of the research. The analysis is made qualitatively by applying the legal principles and principles of legislation as well as the legal doctrines.The result of the research show that by referring to the principle of legality, the tax amnesty must be supported and made by the law. In the perspective of justice, however, tax amnesty is not solely based on the so-called “ horizontal and verctical juastices” recognized in the law, but also must be equipped with the transitional justice which will take into account the benefits to be gained. Such gain is to increase the state income while applying the close supervisory mechanism and abiding  law enfocement.
The Supervision of Village Fund Management to Prevent Corruption Dewi Kania Sugiharti; Zainal Muttaqin; Rully Herdita Ramadhani
PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Vol 8, No 3 (2021): PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW)
Publisher : Faculty of Law, Universitas Padjadjaran

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Abstract

Indonesian village government is required to carry out its duties properly. The village government has an obligation to understand legal instruments in many laws and regulations. The legal instruments serve as a guideline to carry out the accountability of the village officials to execute programs that use village funds. Unfortunately, the requirements have not been materialized due to the increasing corruption involving village heads who abused village funds. The study aims to find out the form of accountability of the village head as the power holder of village fund users when there are allegations of village fund corruption and the supervisory function that can be carried out by the Village Consultative Body (BPD – Badan Perwakilan Desa) in preventing of village funds to be corrupted by the village head. The study shows that the legal instruments and implementation of the use of village funds are basically in accordance with the principles and principles of managing state finances, even though the arrangements are separate from the provisions on regional government, where these arrangements and management must be under the objectives of state life as regulated in the 1945 Constitution. Moreover, the form of accountability of the village head regarding the use of village funds refers to the guidelines stipulated in the legal instrument. Still, when the alleged corruption of village funds committed by the village head is proven, the case is resolved according to the criminal law provisions. The supervisory function by the BPD in the management of village funds by the village apparatus is carried out as a form of increasing prosperous village communities. However, the supervision is still weak due to political interests between the village apparatus and the BPD institution in the institutional position of the village government. We can conclude that legal instruments are essential as a guide in managing village funds, including accountability for the use of village funds. In addition, the supervisory function in village management has an important role, especially in preventing the misuse of village funds, leading to corruption allegations.DOI: https://doi.org/10.22304/pjih.v8n3.a3
MENELAAH ASPEK YURIDIS PAJAK E-COMMERCE SEBAGAI LANGKAH EFEKTIF OPTIMALISASI PENERIMAAN NEGARA Ega Ramadayanti; Tasya Safiranita Ramli; Zainal Muttaqin
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 1 (2022): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.964 KB) | DOI: 10.53866/jimi.v2i1.50

Abstract

The trend of electronic transactions in Indonesia is getting more attention because it causes significant changes in all areas of life. The emergence of the Covid-19 Pandemic also changed the economic landscape towards a new economy, namely digital-based economic activities. However, the use of borderless internet saves the risks and challenges that are the potential for cybercrime. Not only that, other potential problems come from taxation that has not been able to optimize state revenue in terms of electronic commerce transactions (e-commerce). The dynamic proliferation of technology is not always followed by advancement in law. To respond to the problem's urgency, a literature review is carried out and learns the ideal system in other countries. The use of data is secondary data with three legal materials. Data is collected by literature studies conducted online and proceed by data analysis. The result showed the urgency to optimize state revenues from taxation to e-commerce tax collection for Value Added Tax, Income Tax, and Electronic Transaction using Permenkeu 48/PMK.03/2020 is also supported by optimization of Law No. 2/2020 with preventive, repressive, and adaptive measures to accommodate legal loopholes that are an obstacle to increasing state revenue
Kedudukan Penyidik Pegawai Negeri Sipil Direktorat Jenderal Pajak dalam Kerangka Penegakan Hukum Pidana Perpajakan di Indonesia Farrel Alanda Fitrah; Agus Takariawan; Zainal Muttaqin
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.107

Abstract

This study aims to investigate the position of the DGT’s Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT’s Civil Servant Investigator ‘in legislation’ and ‘in its practice’ through library study and field research. The researcher carry out this research based on the researcher’s consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in organizational culture of each related institution. Therefore, the researcher recommend that each institution should understand carefully what their primary function is in dealing with taxation criminal so that there will be no misunderstanding and potency of overlapping between related institutions which can interfere the law enforcement process.
ADMINISTRATIVE SANCTIONS AGAINST ABUSE OF AUTHORITY IN THE ENVIRONMENTAL LICENSING SECTOR BASED ON POSITIVE LAW IN INDONESIA Zahra Malinda Putri; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Law and Policy Transformation Vol 7 No 2 (2022)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jlpt.v7i2.6869

Abstract

Administrative sanction is a legal instrument used within the scope of state administrative law. Provisions regarding administrative sanctions are contained within the scope of state administrative law, one of which is contained in the rules regarding licensing. Permit is the most widely used juridical instrument in the scope of administrative law. In carrying out an activity carried out by the community, it must be related to the environment because the environment is an absolute part of human life. In practice, there are several phenomena of granting Environmental Permits that are contrary to laws and regulations which are indications of abuse of authority, but the application of administrative sanctions is not implemented properly. This research uses normative research method with analytical descriptive method. The results of the study conclude that the administration of administrative sanctions regulated in the government administration law against government agencies or officials in committing acts of abuse of authority has not been implemented because administrative sanctions are applied using civil servant disciplinary penalties.
Co-Authors Agus Takariawan Dewi Kania Sugiharti Ega Ramadayanti Farrel Alanda Fitrah Rully Herdita Ramadhani Tasya Safiranita Ramli Zahra Malinda Putri