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All Journal Journal of Tax Law and Policy Scientia Business Law Review Scientium Law Review
Denny Irawan
Tax Officer
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Scientium Law Review

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REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (Part 1 of 2) Henry D. P. Sinaga; Denny Irawan
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.073 KB) | DOI: 10.56282/slr.v1i2.79

Abstract

The existence of facts in the form of two pretrial decisions decided that the two preliminary evidence examinations were invalid and declared null and void. It needs to address the shift in meaning that led to this type of preliminary evidence examination. Two conclusions can be drawn based on the legal hermeneutics method, which is framed within the framework of the rule of law. First, there has been a shift in the meaning of preliminary evidence examination contained in the KUP Law, namely the existence of a closed type of preliminary evidence audit in Government Number 74 of 2011 and PMK Number 239/PMK.03/2014. This meaning can be a problem in terms of tax enforcement that must be proportional to upholding legal certainty, public benefits, and justice, and in terms of administering government administration which must be based on the principle of legality, the focus of protection of human rights, and the general direction of good governance. Second, the reformulation of preliminary evidence audit must be carried out by eliminating the prevailing type of closed preliminary evidence audit. As the understanding and explanatory side of legal hermeneutics has defined preliminary evidence examination as a series of activities carried out by preliminary evidence auditors against individuals and or entities related to circumstances, actions, and/or evidence that can provide indications of a strong suspicion that a crime in the taxation sector is being or has occurred and can cause losses to state revenue. It is necessary to delete the legal text related to the type of closed preliminary evidence audit in a secure manner.
REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: : WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (PART 2 OF 2) Denny Irawan; Henry DP Sinaga
Scientium Law Review (SLR) Vol. 1 No. 3 (2022): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i3.92

Abstract

Adanya fakta berupa dua putusan praperadilan yang memutuskan dua pemeriksaan bukti permulaan tidak sah dan dinyatakan batal, menunjukkan perlunya menangani pergeseran makna yang menyebabkan terdapatnya jenis pemeriksaan bukti permulaan. Berdasarkan metode legal hermeneutics yang dibingkai dalam kerangka the rule of law, dihasilkan dua kesimpulan. Pertama, telah terjadi pergeseran makna pemeriksaan bukti permulaan yang terdapat dalam UU KUP, yakni terdapatnya jenis pemeriksaan bukti permulaan secara tertutup dalam Pemerintah Nomor 74 Tahun 2011dan PMK Nomor 239/PMK.03/2014. Pemaknaan tersebut dapat menjadi permasalahan dalam hal tax enforcement harus proporsional dalam menegakkan kepastian hukum, kemanfaatanpublik, dan keadilan, dan dalam hal penyelenggaraan administrasi pemerintahan yang harus berdasarkan asas legalitas, asas perlindungan terhadap hak asasi manusia, dan asas umum pemerintahan yang baik. Kedua, reformulasi pemeriksaan bukti permulaan harus dilakukan dengan menghapus jenis pemeriksaan bukti permulaan secara tertutup, sebagaimana sisi pemahaman dan sisi eksplanasi dari legal hermeneutics telah memaknai pemeriksaan bukti permulaan sebagai serangkaian kegiatan yang dilakukan oleh pemeriksa bukti permulaan terhadap orang pribadi dan atau badan terkait suatu keadaan, perbuatan, dan/atau bukti yang dapat memberikan petunjuk adanya dugaan kuat bahwa sedang atau telah terjadi suatu tindak pidana di bidang perpajakandan dapat menimbulkan kerugian pada pendapatan negara, perlu dilakukan penghapusan teks hukum terkait jenis pemeriksaan bukti permulaan secara tertutup.
SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA: A LEGAL CERTAINTY PERSPECTIVE Denny Irawan
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.148

Abstract

The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling provisions in tax audits is based on the absence of statutory regulations binding on taxpayers, tax authorities, and certain third parties. In fact, there is always uncertainty in tax audits, there is a need for sufficient legal evidence in tax audits, there is a need to consider efficiency and economic benefits in carrying out tax audits, there is a need to use the means of professional judgment of tax examiners, and a reasonable basis is needed to conclude the characteristics of a population in a tax audit.
Co-Authors Henry D. P. Sinaga Henry DP Sinaga