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Henry DP Sinaga
Law Doctoral Program, University of Diponegoro, Semarang, Indonesia.
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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CERTAINTY AND SIMPLICITY PRINCIPLE IN BROADENING THE SCOPE OF TAX AUDIT IN INDONESIA Yuli T. Hidayat; Henry DP Sinaga
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.892 KB) | DOI: 10.56282/jtlp.v1i1.60

Abstract

It is necessary to construct the prevailing tax laws and regulations that apply to the period and scope of tax audit in Indonesia. The construction results lead this article to implement the principle of certainty and simplicity in producing the ideal legal concept for the future period and scope of the tax audit. This article uses the normative juridical method using a legal inventory approach (positive), legal principles, and legal systematics and synchronization based on three legal materials: primary legal material, secondary legal material, and tertiary legal material. The scope of a tax audit, which includes one, several, or all types of taxes, potentially causes several risks, including the evidence that must be disclosed by Article 12 paragraph (3) and an explanation of Article 29 of UU KUP, the low rate of Audit Coverage Ratio (ACR), the emergence of legal uncertainty between taxpayers who have been examined with taxpayers who have not or have never been examined considering the legal expiration of the tax assessment letter (SKP), and intersecting between the formulation of corruption and tax audit results which is not by Article 12 paragraph (3) and explanation of Article 29 of UU KUP as the corruption formulation affirms the whose position cause state financial losses or state economy. The principle of certainty and simplicity in the tax audit scope will enhance the ACR and further streamline tax examination and period. this article generates the legal concept of a tax audit that broadens the scope of a tax audit, which does not only cover one, several, or all types of taxes but reaches certain accounts and is a critical point in calculating taxes that still have to be paid.
IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE? Agus P. Priyono; Henry DP Sinaga
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.234 KB) | DOI: 10.56282/jtlp.v1i1.63

Abstract

It is necessary and urgent to construct provisions regarding tax disputes in the tax court. So that the concept (law) of administrative justice is produced as a problem solving of tax disputes. This article uses a normative juridical method with a prescriptive and evaluative line of thought. Indonesia's tax disputes (including central taxes, regional taxes, and customs and excise) are significant. The percentage of decisions that partially and fully grant the disputes submitted by taxpayers is consistently above from 2014 to 2020. The proposed reform of the Tax Court Law, which shows its characteristics as a settlement of tax dispute cases and at the same time as a problem solver, among others, regulates the existence of an appeals conference or hearing and its characteristics before filing a tax dispute. The handling of applicable tax disputes is still limited to resolving dispute cases, not yet reaching a problem-solving of tax disputes. The handling of civil and criminal cases in court and arbitration has adopted the handling of case resolution and problem-solving of arguments. This will only lead to recurring problems in tax disputes, including the filing of appeals and tax claims that remain a lot, the number of beschikking which is granted partially or wholly even though it is based on the same statutory regulations, the incurrence of extra costs, and additional time for the tax-disputinguting parties. Thus, administrative justice can be considered a fair problem solver in resolving tax disputes between taxpayers and the tax authorities.
Co-Authors Agus P. Priyono Yuli T. Hidayat