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Agus Suharsono
Departemen Statistika Institut Teknologi Sepuluh Nopember
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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 Abul Haris Suryo Negoro Ade Dwi Anggraeni Ahsan, Muhammad Amriani, Tenry Nur Andarista, Dhea Vanny Andi Tenri Ampa Andi Tenri Ampa Andria Prima Ditago Ani Satul Ru’yati Badriyah Anwar Anwar Aprilia Ardiriani Aryo Wibisono Astiti, Luh Gede Dewi Sari Astrid Wiswandani Bambang Widjanarko Otok Bernadeta Chrisdayanti Boedijono, Boedijono Clara Agustin Stephani Desy Ariyanti Diaz Fitra Aksioma Dina Fitriasari Dina Suryawati Dwitiya Khansa N Elly Pusporini Fiqih Nur Aminah Firdaus, Alfareza Galvani, Selly Ganis Ardhaning Saputri Harun Al Azies Haryono Haryono Haryono Haryono Haryono Haryono Haryono Haryono Hidayatul Khusna Ilham Maharsa P Imaduddin Wafi Imam Safawi Ahmad, Imam Safawi Indaryani, Ariefina Sri Inka Ramadhani Putri Intan Nurul Amalia Jerry Dwi Trijoyo Purnomo Khoiru Liummah Ayu Nastiti Linda Wulansari Taryanto Lutfi Nur Aini Marieta Monica Marieta Monica Mohammad Hafidz Al Habib Monica, Marieta Muflih Rori Putra Harahap muhammad mashuri Mulyantari, Adhelya Dwi Muniroh Muniroh Nafilah Faradiba Nanik Prasetyoningsih Ni Luh Putu Satyaning Pradnya Paramita Nisar Nisar Nur Aida Ikrima Nur Iriawan Prabhawati, Adhiningsih pramesti, wara Prasetyoningsih , Nanik Purhadi Purhadi Purnamasari, Mita Rahmawati Erma Standsyah Retno Dyah Handini Retno Puspitaningrum Rina Wahyuningsih, Rina Rizky Nanda Ghifari Rohman, Hermanto Rossy Budhi Pratiwi Salisa Minchatur Rohmah Salsabila, Malikal Balqis Sari, Vianney Dwi Puspita Selfi Budi Helpiastuti Siti Annissa Rachmawati Siti Azizah Sonia Faradilla Suhartono Suhartono Suhartono Suhartono Suhermi, Novri Sunyoto Usman utomo, chandra eko wahyudi Vidya Sukma Fitriyawan Wibawati Wibawati Wibawati Wibawati Wibawati Wikaning Tri Dadari Yongky Choirul Anam Zahrina Luthfi Raudina Zarrin Hubaisy