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Nanik Prasetyoningsih
Universitas Muhammadiyah Yogyakarta
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Journal : Jurnal Yuridis

 1 
SOLUSI MENGATASI DUALITAS PENGATURAN SANKSI ADMINISTRASI ATAU SANKSI PIDANA DALAM UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN Suharsono, Agus; Prasetyoningsih, Nanik
Jurnal Yuridis Vol 10 No 1 (2023): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v10i1.6394

Abstract

This study analyzes the duality of the provisions for imposing administrative sanctions or criminal sanctions for taxpayers who do not register themselves to be given an Taxpayer Identification Numbers or do not report their business to be confirmed as Taxable Persons for VAT Purposes, causing state losses because it can lead to legal uncertainty and injustice. This paper is a doctrinal research that analyzes primary and secondary sources of law with statutory, conceptual, and analytical approaches. The results of the research show that the Law on General Provisions and Procedures for Taxation already regulates administrative sanctions for taxpayers who do not register themselves to be given a Taxpayer Identification Number or do not report their business to be confirmed as a Taxable Persons for VAT Purposes, causing state losses, namely by granting a Taxpayer Identification Number and inauguration of a Taxable Persons for VAT Purposes as a position and issuing Notice of Tax Underpayment Assessment along with administrative sanctions. Based on the principles of establishing laws and regulations and the legal principles of hulprecht, una via, ultimum remedium, and nullum delictum, nulla poena, sine praevia lege poenali, because there are provisions for the imposition of administrative sanctions, for legal certainty and justice the provisions of Article 39 paragraph (1) letter a of the General Provisions and Tax Procedures Act should be abolished so that there is no duality in the imposition of sanctions for the same violation.
Co-Authors Agus Suharsono Ahmad Catur Adinugroho Ahmad Nur Rohadi Aji, Dodi Setya Al Fath, M. Reformis Allan Fatchan Gani Wardhana, Allan Fatchan Gani Amirullah, Muhammad Nur Rifqi Ardhanaisvara, Putri Adinda Arie Kusuma Paksi Ascobat Gani Asela, Cyabriena Banuaji, Muhammad Rahul Dede Kania Diandra, Aditya Rizki Dianita Sugiyo, Dianita Dyah Pikanthi Diwanti Fadholah, Arno Fathi, Muhammad Fauzi, Muhammad Oky Ferdin Okta Wardana Firmansyah, Indra Fuadi, Gumilang Gunawan Wibisono Haji Aji, Rajali Hazar Kusmayanti, Hazar Hendrix Adinata Hikmah Zougira Ilham Putra Irma Purwaningsih Irrynta, Dwilani Iswandi, Kelik Iwan Satriawan Iwan Satriawan Jamrudin, Hasrin Junaidin Kelik Iswandi Leli Joko Suryono Lis Noer Aini, Lis Noer M Adi Setiawan M. Reformis Al Fath Mahbub Pasca Al Bahy Marlinda, Ajeng Puspa Miftah Farid, Achmad Moh. Lubsi Tuqo Romadhan Muchammad Ichsan Muhammad Oky Fauzi Muhammad Rakha Ramadhan Muhari Muhari Mujiyana Mujiyana Nikko Budiman Nur Aida Ikrima Nur Fadilah Al Idrus Oktaviana, Adelia Haninditya Paksi, Arie Kusuma Podungge, Ismi Pratiwi Pratama, Sazia Aushar Chazradj Pujiono Pujiono Putri, Windy Virdinia R. Yulianus Gatot Rahayu Werdiningih, Sri Rahmaddhani, Tiara Wiji Rettob, Fikram Riyanto, Aisyah Ajeng Putri Rufaidah Rufaidah Rukmanda, Madha Agsyanohabi Sahara, Oktavia Putri Salma Aulia Farahdina Ariani Sambora, Riky Sari, Meilyana Cipta Shaffira, , Kiran Nathania Shandy Herlian Firmansyah Sheila Hamdah Hanum Ritonga Sri Indah Astuti Sunyoto Usman Tamara, Amelia Puspa Tanto Lailam Wardhana, Allan Wempy Setyabudi Hernowo Wicaksono, Annas Wrediningsih, Sri Yeni Widowaty Yudi Setiawan Yulianto Achmad Yulianto Achmad Zaid Zaid Zinatul Ashiqin Zainol Zulfakar, Andi Ahmad Zulianto, Restu Andi