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All Journal Jurnal Hukum IUS QUIA IUSTUM
Wirawan B. Ilyas
Universitas Al Azhar Indonesia
Law, Crime, Criminology & Criminal Justice

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Kontradiktif Sanksi Pidana Dalam Hukum Pajak Wirawan B. Ilyas
Jurnal Hukum IUS QUIA IUSTUM Vol. 18 No. 4 (2011)
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol18.iss4.art4

Abstract

This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one. This research was conducted by using a normative juridical method focused on primary and secondary materials.The result of the research shows that merely emphasizing the criminal aspects of tax law enforcement will only jeopardizes the primary goal of tax administration in collecting tax revenue that is highly needed for public needs such as building schools, bridges, hospitals, fuel subsidies, and so on. Conversely, using an administrative approach will maximize tax revenue because it will make taxpayers and tax officers feel safe every time they face a tax dispute.
Analisis Hukum Terhadap Pengenaan Pajak Ganda Wirawan B. Ilyas
Jurnal Hukum IUS QUIA IUSTUM Vol. 19 No. 4: Oktober 2012
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol19.iss4.art5

Abstract

This research focused on the aspects of inequality and legal uncertainty due to the double taxation (double taxation) on the same object. As a result, the tax burden felt by the public will feel heavy. The research also examines the Constitutional Court ruling on the petition for the perceived tax law has imposed double taxation on an object the same tax. Analysis of the research done by looking at the tax benefit that should be used for national interests rather than the interests that are regional (sectoral) because of the potential tax on an area. Moreover, coordination among government agencies that are not effectively be an additional analysis to be more comprehensive in its discussion.
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