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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Manajemen dan Bisnis Jurnal Ilmiah Multidisiplin Indonesia
Imam Muhasan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Physics Social Sciences

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THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS ferry irawan; Lukman Hakim Ahmad; Imam Muhasan
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i1.285

Abstract

In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.
MENAKAR ULANG SPESIALITAS HUKUM PAJAK DALAM LAPANGAN HUKUM DI INDONESIA: Tinjauan atas Penerapan Kompetensi Absolut dalam Penyelesaian Sengketa Pajak Imam Muhasan
JURNAL PAJAK INDONESIA Vol 1 No 1 (2017): Optimalisasi Penerimaan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v1i1.172

Abstract

ABSTRAKSebagai bagian dari Hukum Tata Usaha Negara dalam genus Hukum Publik, Hukum Pajak memiliki kekhususan dibanding Hukum Tata Usaha Negara itu sendiri maupun bidang hukum lainnya dalam lapangan hukum di Indonesia. Keputusan (beschikking) yang diterbitkan oleh Direktorat Jenderal Pajak atau Pejabatnya bukanlah termasuk obyek sengketa pada Peradilan Tata Usaha Negara (PTUN) dan badan peradilan lainnya, melainkan Pengadilan Pajak. Pada kenyataannya, kekhususan atau spesialitas dari Hukum Pajak tersebut seolah menjadi ‘hilang’ ketika harus berhadapan dengan bidang hukum lain yang juga bersifat khusus. Hakim pada pengadilan lain tersebut seringkali memutuskan untuk tetap melanjutkan proses pemeriksaan pada pokok perkara, dengan menolak eksepsi yang diajukan oleh pihak Direktorat Jenderal Pajak. Penelitian ini dilakukan untuk mengetahui sejauh mana spesialitas Hukum Pajak dalam lapangan hukum di Indonesia dapat dipertahankan, terutama ketika berhadapan dengan ketentuan atau norma hukum lain yang juga bersifat khusus (spesialis). Penelitian ini merupakan penelitian hukum (legal research) dengan menggunakan pendekatan peraturan perundang-undangan (statute approach), disamping pendekatan konseptual (conceptual approach). Kesimpulan dari penelitian ini adalah bahwa spesialitas Hukum Pajak, dalam hal ini terkait kompetensi absolut Pengadilan Pajak, tetap dapat dipertahankan (enforceable) melalui penerapan asas lex specialis sistematis dan lex consumens derogate legi consumptae yang merupakan derivat dari asas lex specialis derogate legi generali.
ALBERTINA HO, GAYUS TAMBUNAN DAN PPN PASAL 16D Imam Muhasan
JURNAL PAJAK INDONESIA Vol 4 No 1 (2020): Dinamika Kebijakan Perpajakan Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v4i1.815

Abstract

Ibu Albertina Ho merupakan Hakim Ketua yang menyidangkan perkara korupsi, dengan terdakwa Sdr. Gayus Tambunan pada tahun 2010-2011 silam. Dalam perkara tersebut, melalui Putusan Nomor 1195/Pid.B/ 2010/PN.Jkt.Sel yang dibacakan pada tanggal 19 Januari 2011, Majelis Hakim menjatuhan pidana penjara selama 7 tahun dan sanksi pidana lainnya. Dalam perkara tersebut, isu perpajakan yang menjadi pokok sengketa yang akhirnya dianggap telah merugikan keuangan negara (tindak pidana korupsi), adalah terkait pengenaan PPN Pasal 16D. Bersama dengan anggota Tim Peneliti Keberatan lainnya,  Sdr. Gayus Tambunan ‘mengabulkan’ permohonan keberatan yang diajukan oleh PT SAT, dengan menyatakan bahwa atas pengalihan aktiva bekas yang dilakukan oleh PT SAT tidak terutang PPN Pasal 16D. Hal mana menegasikan pendapat Tim Pemeriksa Pajak Kanwil DJP Jawa Bagian Timur, yang menyatakan terutang PPN pasal 16D. Penelitian ini menganalisis validitas pendapat Tim Peneliti Keberatan Pajak terkait pengenaan PPN Pasal 16D dalam perkara a quo. Dari penelitian yang dilakukan, diperoleh kesimpulan bahwa pendapat Tim Peneliti Keberatan tidaklah tepat (salah). Namun demikian, mengenai apakah kesalahan yang dilakukan oleh Tim Peneliti Keberatan tersebut merupakan bentuk kesalahan administratif (maladministrasi) ataukah sudah masuk dalam kualifikasi tindak pidana (korupsi), bukanlah merupakan objek pembahasan dalam penelitian ini.
PPN ATAS PENYERAHAN BATU BARA DALAM UNDANG-UNDANG CIPTA KERJA (MENAKAR POTENSI KENAIKAN ATAU PENURUNANNYA TERHADAP PENERIMAAN NEGARA) Nabila Adriyani Putri; Imam Muhasan
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1367

Abstract

With the enactment of Law Number 11 of 2020 on Job Creation, coal is exclusively excluded from the negative list of Taxable Goods. As a commodity that is mainly sold abroad, this can place coal entrepreneurs in a VAT Overpayment condition, considering that coal exports become VAT payable at a rate of 0% and the Input Tax can be credited. The methodology used in this research is literature study through secondary data analysis with a qualitative descriptive approach. The purposes of this study are to determine the consequences of the imposition of VAT on coal and estimate the potential of an increase or decrease in state revenues as a consequence of the imposition of VAT on coal. The results of this study indicate that the imposition of VAT on coal as regulated in Job Creation Law has an effect on increasing the potential for restitution to be claimed by taxpayers due to overpayments that occur. This is undoubtedly able to affect the performance of Indonesia’s economy nationally.
Pengecualian Dividen Sebagai Objek Pajak Penghasilan Dalam Undang-Undang Cipta Kerja: Perhitungan Potensi Dampaknya Terhadap Penerimaan Negara Cahyo Adi Prayogo; Imam Muhasan
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1937

Abstract

According to Law Number 11 of 2021 concerning Job Creation, since November 2nd of 2021, dividend is excluded as an object of Income Tax. As a logical consequence, the exclusion of dividends as an object of PPh has the potential decrease in state revenue. This research is aimed to measure the potential impact of the dividend exclusion as an object of income tax on state revenue. This research is a qualitative research, with a simulation approach. From the research conducted, it is known that in the short term, the exclusion of dividends as an income tax object has the potential to cause a decrease in state revenues. However, in the long run, it can have an impact on increasing state revenues, due to increasing investment in Indonesia.
Responsibility of the Board of Directors, Commissioners, and Shareholders for the Company's Tax Debt Imam Muhasan
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine what conditions can cause Directors, Commissioners and Shareholders to be imposed personally responsible for the Company's tax debts and who must prove (burden of proof) regarding whether or not such personal responsibility can be imposed on them. This research is a doctrinal research with a conceptual and case approach by using 11 court verdicts that have been legally binding. The results of this research indicate that for Directors and Commissioners, personal liability can be imposed if they commit corporate actions that exceed their authority (ultra vires) and do not complay with the principles of fiduciary duty, so they are not protected by the principles of business judgment rules. Meanwhile, for Shareholders, personal liability can be imposed if they make the LLC as a Special Purpose Vehicle (SPV) or their Alter Ego. Regarding the burden of proof, there are differences between the Doctrine, the PT Law, the KUP Law, and Court Decisions. Referring to the Doctrine and the PT Law, for Directors and Commissioners, a reversal burden of proof mechanism applies, where Directors and Commissioners must prove that they cannot be imposed personally liable. For Shareholders, an ‘actori incumbit probatio’ mechanism applies, where the burden of proof lies on the Tax Authority as the Claimant (especially for shareholders of Public Company). If referring to the KUP Law, both Directors, Commissioners, and Shareholders apply a reversal burden of proof mechanism. Meanwhile, if referring to court decisions, of the 11 (eleven) Decisions reviewed, there is still no uniformity regarding who is burdened with the burden of proof.
Co-Authors Cahyo Adi Prayogo Ferry Irawan Lukman Hakim Ahmad Nabila Adriyani Putri