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All Journal Journal of Tax Law and Policy Journal of Sustainable Development Issues
Henry D.P. Sinaga
Diponegoro University
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAXPAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA: (PART 1 OF 2) Henry D.P. Sinaga; Yuli T. Hidayat
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.39 KB) | DOI: 10.56282/jtlp.v1i2.82

Abstract

There is still an empirical and philosophical juridical gap in tax audits on Overpayment Tax Returns (SPT) as referred to in Article 17 and Article 17B of the KUP Law. It is necessary to conduct philosophical research in the field of non-positivistic law with the method of legal deconstruction and use the theory of justice as fairness that John Rawls has put forward in answering the two existing problems. This study yields two conclusions. First, legal texts related to Article 17 and Article 17 B of the KUP Law and Regulation of the Minister of Finance Number 17/PMK.03/2013 in conjunction with Regulation of the Minister of Finance Number 184/PMK.03/2015 in conjunction with Regulation of the Minister of Finance Number 18/PMK.03/ 2021 does not meet the theory of justice as fairness to taxpayers. Second, it is necessary to carry out legal deconstruction of Article 17B of the KUP Law so that a definitive legal text in tax audits is produced based on the theory of justice as fairness. It is recommended that there be reforms to tax laws and regulations related to the provisions on the examination of Overpayment Tax Returns (SPT) that take into account the following matters, among others, the abolition of the (12 month) audit period of Overpayment Tax Returns (SPT) while maintaining the same examination period and equal treatment of administrative sanctions in exchange for interest fairly.
LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAX-PAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA (PART 2 OF 2) Henry D.P. Sinaga; Yuli T. Hidayat
Journal of Tax Law and Policy Vol. 1 No. 3 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v1i3.93

Abstract

There is still an empirical and philosophical juridical gap in tax audits on Overpayment Tax Returns (SPT) as referred to in Article 17 and Article 17B of the KUP Law. It is necessary to con-duct philosophical research in the field of non-positivistic law with the method of legal deconstruction and use the theory of justice as fairness that John Rawls has put forward in answer-ing the two existing problems. This study yields two conclu-sions. First, legal texts related to Article 17 and Article 17 B of the KUP Law and Regulation of the Minister of Finance Number 17/PMK.03/2013 in conjunction with Regulation of the Minis-ter of Finance Number 184/PMK.03/2015 in conjunction with Regulation of the Minister of Finance Number 18/PMK.03/ 2021 does not meet the theory of justice as fairness to taxpay-ers. Second, it is necessary to carry out legal deconstruction of Article 17B of the KUP Law so that a definitive legal text in tax audits is produced based on the theory of justice as fairness. It is recommended that there be reforms to tax laws and regula-tions related to the provisions on the examination of Overpay-ment Tax Returns (SPT) that take into account the following matters, among others, the abolition of the 12-month audit pe-riod of Overpayment Tax Returns (SPT) while maintaining the same examination period and equal treatment of administrative sanctions in exchange for interest fairly.
Tax Buoyancy for Sustainable Development: A Development Law Perspective in Indonesia Henry D.P. Sinaga; Anis W. Hermawan
Journal of Sustainable Development Issues Vol. 1 No. 2 (2022): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v1i2.470

Abstract

Tax ratio predictions cannot be separated from the weak and strong of tax buoyancy. However, calculating the effect of tax buoyancy on the tax ratio, which is still dominated by the philosophy of positivism, must be shifted to the concept of development law considering that low tax buoyancy values indicate low tax elasticity and ineffective discretionary changes. Based on the conceptual framework of development law, it is concluded that tax buoyancy which tends to change must be improved by increasing tax income and by changing discretionary changes in order to achieve the ideal tax ratio in achieving sustainable development, namely 15%. Efforts can be made by focusing on factors that influence tax buoyancy, namely extensification, intensification and increasing the effectiveness of law enforcement in sectors that have an impact on increasing the tax ratio as seen from tax buoyancy, as well as administration, regulations, and tax authorities’ capacity improvements.
Co-Authors Anis W. Hermawan Yuli T. Hidayat