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All Journal Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada JAF- Journal of Accounting and Finance
Henry Dianto Pardamean Sinaga
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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TAX REORIENTATION AS CORRUPTION PREVENTION ON INVESTMENT IN INDONESIA Henry Dianto Pardamean Sinaga; Anis Wahyu Hermawan
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3746

Abstract

Investments, that are supposed to increase the country's economic growth and tax revenues, have potentially created "unofficial" costs for investors and unreported informal income of the bribe recipients. It is important to conduct library research using the new institutionalism theory with historical institutionalism approach in answering the main problem. It is concluded that tax reorientation could prevent corruption on investment in Indonesia. The actors involved in investment, even though, will be limited collectively by government organizations, but the existing restrictions are the design of systems that can influence individuals and groups to prevent corruption. Restrictions of the tax authority can be imposed through several ways, such as enforcing bribes as the non-deductible expense and as an income tax object of gifts to the givers, applying bribes as income to the recipients, recommending non-penal sanctions, and blacklisting the individuals or legal entities involved in corruption.
THE CRIMINAL LIABILITY OF CORPORATE TAXPAYER IN THE PERSPECTIVE OF TAX LAW REFORM IN INDONESIA Henry Dianto Pardamean Sinaga
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 29, No 3 (2017)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.42 KB) | DOI: 10.22146/jmh.17638

Abstract

AbstractThe raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia. This legal descriptive-comparative-analytical research generates that corporate an/or human can be accounted for either jointly or individually in tax crime undertaken of the corporate taxpayer. Furthermore, in absentia investigation of the corporate taxpayer crime could be filed as long as fulfilling formil and material requisite. It is expected the affirmation of  any person definition and corporate taxpayer crime categories in the future tax reform framework. IntisariMaraknya penggelapan pajak oleh badan hukum sangat merugikan pendapatan negara sehingga perlu untuk mengetahui pertanggungjawaban pidana dan formulasi penyidikan in absentia pidana yang dilakukan Wajib Pajak Badan di Indonesia.  Penelitian yang bersifat deskriptif – komparatif - analitis ini menghasilkan bahwa badan hukum dan/atau manusia dapat dipertanggungjawabkan baik bersama-sama atau sendiri-sendiri dalam pidana yang dilakukan Wajib Pajak Badan.  Selain itu,  penyidikan in absentia dalam pidana Wajib Pajak Badan di Indonesia dapat diberkaskan dengan tetap memenuhi syarat formil dan materiil.  Dalam kerangka pembaharuan hukum pajak diharapkan terdapat penegasan dalam undang-undang perpajakan terhadap unsur setiap orang dan kategori pidana Wajib Pajak Badan.   
Co-Authors Anis Wahyu Hermawan