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All Journal Journal of Humanities and Social Studies Jurnal Hukum Bisnis BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Tjip Ismail
Departemen Keuangan RI
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PERANAN BUM DALAM PENERIMAAN PENDAPAT NEGARA: TINJAUAN DARI PERSPEKTIF PAJAK Ismail, Tjip
Jurnal Hukum Bisnis Vol. 4 No. 3 (2015)
Publisher : jurnalhukumbisnis.com

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Abstract

Peranan BUM Dalam Penerimaan Pendapat Negara: Tinjauan dari Perspektif Pajak
Paradigm Change of Local Tax Ismail, Tjip
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization, manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy, however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right of counter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewed from three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) the effect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniques of observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary since there is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than the revenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievement for the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill their obligation of paying local tax since they may directly enjoy the benefit of their tax.
The Change In Status Of The Tax Court Based On The Constitutional Court Decision Number 26/Puu-Xxi/2023 Widia, Gilang; Ismail, Tjip
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.9771

Abstract

The Tax Court is a judicial institution where tax disputes are resolved based on Law Number 14 of 2002 concerning Tax Courts (Tax Court Law). There is a problem regarding the dualism of guidance in the Tax Court, namely by the Supreme Court and the Ministry of Finance as stipulated in Article 5 paragraph (2) of the Tax Court Law. Related to the dualism of guidance in the Tax Court, the petitioners submitted a judicial review through Case Number 26/PUU-XXI/2023 because it was considered contrary to the constitution and reduced judicial independence. The results of this research show that after the Constitutional Court Decision No. 26/PUU-XXI/2023, the authority to provide non-technical judicial guidance to the Tax Court was transferred from the Ministry of Finance to the Supreme Court no later than December 31st, 2026. In addition to the impact on the organization, the Constitutional Court Decision also impacts the position and procedural law. Steps are needed that must be prepared in a planned and thoughtful manner by the government after the Constitutional Court Decision Number 26/PUU-XXI/2023 so that the transition process can run well in accordance with the predetermined timeframe so that in the future, the Tax Court becomes part of the judicial power that upholds judicial independence and does not take sides with any power.
Co-Authors Widia, Gilang