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KEBIJAKAN INSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN Hasan, Dahliana; Nugroho, Adrianto Dwi
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.65

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.

Pemidanaan Wajib Pajak Atas Pelanggaran Kewajiban Perpajakan (Perspektif Undang-Undang Ketentuan Umum Tata Cara Perpajakan) I Made Walesa Putra; Marcus Priyo Gunarto; Dahliana Hasan
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 11 No 1 (2022)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2022.v11.i01.p14

Article aimed to examine the restriction between tax administration violations with tax crimes in order to prevent or minimize disparities in tax law enforcement, for more objective and have legal certainty in distinguishing or determining to what extent a violation of tax administration provisions classified as a tax crime. The type of research is normative research with a statutory and consept approach. The results of study indicated that the restriction of a tax administration violation committed by a taxpayer therefore, it can become a tax crime is based on whether it has fulfilled the formulation of offense element in Article 38, Article 39, and Article 39A of the Tax Law (UU KUP). Beside the fulfillment of the article formulation, there is a policy of the tax authorities or law enforcement officers in accordance with the Tax Law, which is very decisive to become a criminal act by prioritizing the principles of taxation, administrative penal law by the ultimum remedium character. The policy concerns the authority to stop cases in the process of examining preliminary evidence and stopping investigations, to be resolved administratively by paying the repayment added with fine. Even if criminal law is enforced, fines are prioritized over imprisonment or confinement, as the benefit principle is prioritized in tax law enforcement. Penulisan artikel bertujuan mengkaji batasan pelanggaran administrasi perpajakan dengan tindak pidana pajak, sehingga dapat mencegah ataupun meminimalisir disparitas penegakan hukum perpajakan agar lebih objektif dan berkepastian hukum dalam membedakan ataupun menentukan sejauh mana suatu pelanggaran ketentuan administrasi perpajakan dapat menjadi tindak pidana perpajakan. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hasil penelitian menjelaskan bahwa batasan suatu pelanggaran administrasi perpajakan yang dilakukan oleh wajib pajak sehingga dapat menjadi suatu tindak pidana perpajakan adalah berdasarkan apakah telah memenuhi rumusan unsur tindak pidana dalam Pasal 38, Pasal 39, dan Pasal 39A UU KUP. Disamping pemenuhan rumusan pasal tersebut, ada kebijakan fiskus ataupun aparat penegak hukum sesuai UU KUP yang sangat menentukan untuk menjadi tindak pidana dengan mengedepankan prinsip perpajakan, administrative penal law yang karakternya ultimum remedium. Kebijakan tersebut, menyangkut kewenangan untuk menghentikan perkara pada proses pemeriksaan bukti permulaan dan penghentian penyidikan, untuk dapat diselesaikan secara administratif dengan membayar pelunasan ditambah denda. Bahkan jika dilakukan penegakan hukum pidana maka sanksi pidana denda diprioritaskan daripada penjara maupun kurungan, sebagaimana asas kemanfaatan yang lebih diutamakan dalam penegakan hukum perpajakan.

Konsep Pengenaan Pajak Alat Berat Pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017 Dahliana Hasan
Jurnal Hukum IUS QUIA IUSTUM Vol. 28 No. 3: SEPTEMBER 2021
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol28.iss3.art3

Constitutional Court Decision No. 15/PUU-XV/2017 opens up opportunities for the imposition of taxes on heavy equipment with a new legal basis through amendments to Law no. 28 of 2009 on Regional Taxes and Levies. Therefore, legislators need to think about the right concept of tax on heavy equipment, especially with regard to the environmental impacts caused as a result of its operation. This is a normative legal research using case study and conceptual approaches wtih qualitative analysis. This study concludes that the proposed heavy equipment tax concept is directed at restructuring the fuel tax policy and formulating a new concept for heavy equipment tax or registration fees that can become agents of pollution behavior change. However, both legislators and executors need to anticipate the main challenges that may arise in restructuring and implementing the tax policy.

MENYOAL PENERAPAN JUDICIAL PRAGMATISM PADA KASUS PENENTUAN HARGA TRANSFER DI PENGADILAN PAJAK Arvie Johan; Dahliana Hasan
Refleksi Hukum: Jurnal Ilmu Hukum Vol 6 No 2 (2022): Refleksi Hukum: Jurnal Ilmu Hukum
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/jrh.2022.v6.i2.p143-160

Judicial pragmatism is a system of jurisprudence that tests the validity of a decision by its tendency to achieve market efficiency actively. The article examines the scope and limitations of judicial pragmatism in three transfer pricing cases in the Tax Court, namely Tax Court Ruling Number: 61601/2015, Number: 63364/2015, and Number: 089897.15/2018. The three decisions have the same positive correction of net income from royalties and stem from a discussion of the existence of the beneficiaries of intangible assets/obtaining services, the existence of economic benefits, and the similarity of transaction values. It is found that the application of judicial pragmatism was limited to the aspect of economic benefits in Tax Court Ruling Number: 61601/2015 and Number: 63364/2015. In this aspect, the judge did not analyse the economic benefits of the intellectual property on which the product was made. Therefore, the application mentioned shows that the judges did not appropriately implement judicial pragmatism.

Sunset Policy dan Implikasinya terhadap Peningkatan Penerimaan Pajak Penghasilan di Daerah Istimewa Yogyakarta Dahliana Hasan
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 2 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Sunset policy is a policy which decreases the amount of administrative sanction in the form of interest. This policy is governed by Article 37A Act Number 28 of 2007. The target of sunset policy is the taxpayer who has good faith either to admit having insufficient payment of income tax or to have willed to register a tax file number (NPWP). However, the time of sunset policy is limited; it takes only 1 (one) year to apply the policy from 1 January to 31 December 2008. The research found that first, in tax law side sunset policy has the same legal meaning as kwijtschelding. The same legal meaning refers to the same characteristics found both in sunset policy and in kwijtschelding. Second, the internal target was not achieved until November 2008 as a result there was less contribution to the increasing amount of income tax revenue in DIY.

TINJAUAN TERHADAP RENCANA PENERAPAN PAJAK LINGKUNGAN SEBAGAI INSTRUMEN PERLINDUNGAN LINGKUNGAN HIDUP DI INDONESIA Dahliana Hasan; Dinarjati Eka Puspitasari
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 20, No 3 (2008)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Research on “an analysis on Indonesia’s Environmental Tax Planning as an instrument of Environmental Preservation” is a normative research which has objectives to know the concept of environmental tax which is offered by Indonesian Government and to obtain a clear description whether it is a better concept or not which can be used to decrease environmental degradation. Data in this research were obtained through field research and library research. The field research was carried out by using interview guidance, whereas the library research was done by documentary study by way of collecting and analyzing selected laws and regulations, books, articles and other documents which were relevant to the research. All data were analyzed qualitatively. The result showed that the objective of the concept of environmental tax, offered by Indonesian government, is to decrease environmental degradation as a result of production process. Basically, the concept is a better instrument to preserve the environment, however, it should be reviewed especially on determining the taxpayer’s criteria, the tax rate and the budget earmarking in order to be applicable and to have no burden toward the industry itself. Now, it will be wise to rely on other policies to handle the environmental problems in Indonesia such as CSR, performance bonds, AMDAL and UKL-UPL, even though some weaknesses have also found on those policies.

PELAKSANAAN TAX COMPLIANCE DALAM UPAYA OPTIMALISASI PENERIMAAN PAJAK DI KOTA YOGYAKARTA Dahliana Hasan
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 20, No 2 (2008)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The result showed that tax compliance was not internalized yet within taxpayerself either individual or corporate. This was proven by failing to fulfill the cumulative tax compliance criteria. There were some supporting factors of tax compliance such as tax socialization through radio and newspapers and a new taxpayer would be invited to follow the seminar on taxation every 25th permonth, however, there were also some obstacle factors either done by fiscus (government) or done by taxpayers which have made tax compliance could not perform well. As a consequence, the optimum tax revenue in Yogyakarta could not be reached.

Penentuan Kesalahan Korporasi Pada Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt) I Made Walesa Putra; Marcus Priyo Gunarto; Dahliana Hasan
Media Iuris Vol. 5 No. 2 (2022): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v5i2.33369

AbstractThe Indonesian Criminal Code does not recognize corporate criminal liability. Conceptually, the perpetrator, who commits a criminal act must have a fault to be liable, including corporation as the subject of criminal law. The criminal sanctions impostion of PT. Gemilang Sukses Garmindo (PT. GSG) based on West Jakarta District Court through the decision number: 334/Pid.Sus/2020/PN Jkt.Brt, it was the second criminal decision against the corporation in the taxation sector, after the Asian Agri Group (AAG) decision. This study aims to analyze the regulation of corporate criminal liability in tax laws and to analyze the basis of judge considerations in determining the corporate guilt of PT GSG. The type of research is normative research with a statutory and case approach. The results of study showed that the Tax Law has not explicitly regulated the corporation as the subject of tax criminal law and there was an inaccuracy in the judge’s consideration of the PT.GSG criminal decision. The determination of corporate fault can be based on the material perpetrator’s fault and the internal requirements of the corporation. Finally, identification theory can be used as the basis for justifying the imposition of a corporate criminal sanction to PT. GSG.Keywords: Corporate Fault; Criminal Act; Taxation. AbstrakKitab Undang-Undang Hukum Pidana (KUHP) Indonesia belum mengakui pertanggungjawaban pidana korporasi. Secara konsepsi, untuk dapat dipertanggungjawabkan pidana pelaku yang melakukan tindak pidana harus memiliki kesalahan, termasuk pula subjek hukum pidana korporasi. Pengenaan pidana terhadap PT. Gemilang Sukses Garmindo (PT. GSG) berdasarkan Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt, merupakan putusan pidana terhadap korporasi yang kedua di bidang perpajakan setelah putusan korporasi Asian Agri Group (AAG). Penelitian bertujuan menganalisis pengaturan pertanggungjawaan pidana korporasi dalam perundang-undangan perpajakan serta menganalisis dasar pertimbangan hakim dalam penentuan kesalahan Korporasi PT GSG. Jenis penelitian adalah penelitian normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan Undang-Undang Perpajakan belum mengatur eksplisit korporasi sebagai subjek hukum pidana perpajakan serta ada ketidaktepatan dasar pertimbangan hakim putusan pidana PT. GSG. Penentuan kesalahan korporasi dapat berdasarkan kesalahan pelaku materiil beserta syarat internal korporasi. Pada akhirnya, teori identifikasi sesungguhnya dapat digunakan sebagai dasar pembenaran penjatuhan pidana korporasi PT. GSG.Kata Kunci: Kesalahan Korporasi; Tindak Pidana; Perpajakan.

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