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All Journal Journal of Tax Law and Policy Scientia Business Law Review
Yuli T. Hidayat
Government Practitioner at the Directorate General of Taxes
Humanities Economics, Econometrics & Finance 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 RECONSTRUCTION ON TAX INVOICES NOT BASED ON ACTUAL TRANSACTIONS: THE LEGAL MEANING OF THE ULTIMUM REMEDIUM PRINCIPLE IN SUSTAINABILITY OF TAXPAYER'S BUSINESS IN INDONESIA Yuli T. Hidayat; Henry DP Sinaga
Scientia Business Law Review (SBLR) Vol. 1 No. 2 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.557 KB) | DOI: 10.56282/sblr.v1i2.118

Abstract

The rampant cases of tax invoices transactions not based on actual transactions and handling that are not aligned and ignoring the principle of ultimum remedium, are crucial problems for the sustainability of the taxpayer's business that the tax authorities must immediately address. However, there have been several efforts in forming and enforcing laws in the field of taxation in terms of handling tax invoices not based on actual transactions; normative philosophical and juridical studies are needed by using the ultimum remedium principle and sustainable development buildings in answering the existing problem formulations. The findings of this study indicate that tax laws and regulations in dealing with tax invoices not based on actual transactions still ignore the ultimum remedium principle. There needs to be an ideal tax (legal) reconstruction in handling tax invoices not based on actual transactions in Indonesia through the meaning of the ultimum remedium principle and the business continuity of taxpayers. The ideal legal concept should become a policy structure, the provisions of which are contained in a Government Regulation and/or Minister of Finance Regulation.
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.
Co-Authors Henry D.P. Sinaga Henry DP Sinaga