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Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela Carsen Finrely; Ardiansyah Ardiansyah
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.76 KB) | DOI: 10.31316/jk.v6i2.3716

Abstract

AbstrakPandemi Covid-19 telah berdampak pada Ekonomi Indonesia, jutaan masyarakat mengalami kesulitan ekonomi, dalam rangka untuk memulihkan ekonomi, Pemerintah bersama dengan DPR setuju untuk menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang bertujuan untuk meningkatkan ekosistem investasi, menciptakan lapangan pekerjaan dan mendukung pemulihan ekonomi. Pasal 13 memiliki perubahan besar terhadap penurunan sanksi administrasi perpajakan. Penelitian ini memiliki rumasan masalah yaitu untuk mengetahi apakah penghapusan sanksi administrasi perpajakan melalui program pengungkapan sukarela dapat memberikan stimulus terhadap kepatuhan pajak secara sukarela. Penelitian ini menggunakan metode yuridis normatif dengan data sekunder didapatkan dari buku, jurnal, dan peraturan. Hasil penelitian ini menunjukkan bahwa pengurangan sanksi perpajakan dalam program pengungkapan sukarela tidak memiliki pengaruh terhadap kepatuhan pajak secara sukarela.Kata Kunci: Covid-19, Kepatuhan Pajak, Undang-Undang 7/2021, Wajib Pajak, Sanksi Administrasi Perpajakan. AbstractCovid-19 pandemic in Indonesia has created a severe economic impact, millions of people will be pushed into an economic difficulty, in order to boost the economic recovery, the Indonesian Government and the parliament has been agreed to initiate the harmonization of tax regulations with Law No. 7/2021 with aims to improve our investment ecosystems with higher ease of doing business and to attract more investments, generate more jobs, and thus will support Indonesia’s economic recovery. Article 13 regarding the reduction of tax administration sanctions contain of major changes of rate reduction. This study has a problem formulation, namely to find out whether the abolition of tax administration sanctions through a voluntary disclosure program can provide a stimulus to voluntary tax compliance. This study uses a normative juridical method with secondary data obtained from books, journals, and regulations. The results of this study indicate that the reduction of tax sanctions in the voluntary disclosure program has no effect on voluntary tax compliance.Keywords: Covid-19, Tax Compliance, Law No. 7/2021, Taxpayer, Tax Administration Sanction.
Analisis Yuridis Penegakan Hukum Terhadap Pelaku Penyalahgunaan Narkoba Untuk Menimbulkan Efek Jera Dengan Sanksi Pidana Uyat Ruhyat; Ardiansyah Ardiansyah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.5247

Abstract

Countless drug eradication efforts have been carried out by the government, but it is still difficult to prevent these narcotics from entering people's lives. By declaring 2014 as the year to save drug users, drug addicts must be handled properly, not only subject to imprisonment but also other measures such as rehabilitation which are permitted by law to provide a deterrent effect for the perpetrators or abusers. The formulation of the problem discussed is: 1) How are criminal sanctions applied to drug abusers to provide a deterrent effect? 2) What are legal consideration for drugs abuser in determining criminal Sanction.? The research method used is the normative juridical method, namely research that prioritizes library data, namely research on secondary data. Secondary data can be in the form of primary, secondary or tertiary legal materials. This research includes research regarding positive legal provisions that apply in Indonesia. Based on the research results, the author concludes that legal considerations in determining rehabilitation for victims of narcotics abuse are in accordance with the provisions of Article 127 paragraph (3) which states that if a Class I narcotics abuser is proven to be a victim of narcotics abuse, the abuser is obliged to undergo medical rehabilitation and social rehabilitation. In determining that an abuser must undergo rehabilitation, there must be evidence that proves that the abuser is a victim and this evidence can be obtained through an assessment from the hospital and/or rehabilitation center as well as information from an expert, namely a doctor who provides information on the extent of his or her dependency and the existence of an application. rehabilitation on the part of the defendant.
Co-Authors Carsen Finrely Uyat Ruhyat