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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Akta Jurnal Penelitian Hukum Legalitas JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi JOURNAL of LEGAL RESEARCH JURNAL ILMIAH GLOBAL EDUCATION Jurnal Cakrawala Ilmiah Journal of Innovative and Creativity Corpus Juris : Jurnal Ilmu Hukum
Khalimi Khalimi
UNIVERSITAS JAYABAYA
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

 1 
KEPASTIAN HUKUM ATAS PEMOTONGAN PAJAK OLEH WAJIB PAJAK DALAM NEGERI TERHADAP WAJIB PAJAK LUAR NEGERI Ali Hakim; Khalimi Khalimi
Jurnal Ilmiah Global Education Vol. 3 No. 2 (2022): JURNAL ILMIAH GLOBAL EDUCATION, Volume 3 Nomor 2, Desember 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v3i2.351

Abstract

The purposes of this study are to analyze and understand legal remedies that can be taken by WPDN in obtaining legal certainty regarding their obligation to make withholding tax on their income to WPLN as well as to analyze and understand legal certainty for WPDN in carrying out the obligation to withhold tax on income to WPLN based on regulations. applicable taxation. The method used in this author is normative juridical research supported by a statute approach, a conceptual approach, and a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal materials is obtained through studies or studies of laws and literature research as well as Court decisions and Supreme Court decisions which researchers analyze in a systematic way. The results of this study indicate that the application of the Double Tax Avoidance Agreement (P3B) is caused by administrative problems that create legal uncertainty that is not in accordance with the purpose of the law (tax treaty). PT. Westcon Internasional Indonesia has fulfilled the tax administration requirements, namely the principle of source, nationality, and domicile principles in accordance with the basic tax law.
KEPASTIAN HUKUM BAGI WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY JILID II MELALUI PENGUNGKAPAN HARTA SECARA SUKARELA Muhammad Hidayat Sumarna; Khalimi Khalimi
Jurnal Ilmiah Global Education Vol. 3 No. 2 (2022): JURNAL ILMIAH GLOBAL EDUCATION, Volume 3 Nomor 2, Desember 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v3i2.352

Abstract

This study aims to discuss how the position of the Notice of Disclosure of Assets and the legal certainty of the certificate of disclosure of net assets which is the cause of the dispute between the Taxpayer and the Director General of Taxes, by using the theory of awareness of the taxpayer and the theory of legal certainty. The method used by this writer is normative juridical research which is supported by a statute approach, a conceptual approach, a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal material is obtained through studies or reviewing legislation and library research as well as decisions of the Tax Court and Decisions of the Supreme Court which the researchers then analyze by means of systematic interpretation. The results of this study indicate that the examination of extensification and intensification will eventually lead to a tax assessment letter, namely a letter stating that there is a shortage of the amount of tax debt that must be paid and even an investigation can also occur on the taxpayer. Guided by Article 12 paragraph (2) and paragraph (3) of the KUP Law stipulates that the amount of tax payable according to the notification letter submitted by the taxpayer is the amount of tax payable in accordance with the provisions of the tax laws and regulations and the Director General of Taxes determines the amount of tax to be paid. payable if the Director General of Taxes obtains evidence that the amount of tax payable according to the Tax Return is incorrect.
Co-Authors Adi Rohman Fajar ALI HAKIM Anis Muhamad Annisa Putri Ambarwati Edy Susanto Edy Susanto Esther Indah Pricilia Permatasari Sihombing Fajariyono Fajariyono Felicitas Sri Marniati Gatut Hendro Tri Widodo harmaein harmaein Hedwig A. Mau Karunia Fitriadi Kiki Nasir Hadi Mariono Mariono Mohamad Ismed MUHAMMAD HIDAYAT SUMARNA Oki Hermawan Ramlani Lina Sinaulan Rielly Lontoh Lontoh Rizki Rismawan Sartono Sartono Tuti Sukmawati Yuhelson Yuhelson