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Henry DP Sinaga
Diponegoro University
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2) Didit Santoso; Henry DP Sinaga
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.v1i2.125

Abstract

Gap yuridis dan gap empiris yang terjadi dalam banyak putusan tindak pidana di bidang perpajakan di Indonesia masih menimbulkan seringnya permasalahan sentencing disparity tanpa dasar pembenaran yang jelas. Perlu dan mendesak untuk melakukan studi yuridis normative dalam menjawab 2 (dua) rumusan permasalahan yang ada, mengingat fungsi utama pajak adalah fungsi budgeter dan fungsi mengatur (regulerend). Disimpulkan bahwa saat ini hanya terdapat Pasal 44B UU KUP yang dapat mengurangi terjadinya sentencing disparity di bidang perpajakan di Indonesia, sehingga perlu konsep equality before the law dan checks and balances dalam menangani sentencing disparity di Indonesia, yang umumnya terdiri dari disparitas lintas integrated criminal justice system, disparitas horizontal peradilan, dan disparitas vertikal peradilan. Disarankan agar terdapat Peraturan Mahkama Agung tentang Pedoman Pemidanaan Tindak Pidana Perpajakan, dan Peraturan Kejaksaaan Agung tentang Pedoman Penuntutan dan Pra-Penuntutan Tindak Pidana di Bidang Perpajakan, eksaminasi dan diseminasi public setiap putusan yang menghasilkan putusan yang mengandung sentencing disparity tanpa dasar pembenaran yang jelas, dan penguatan lembaga pengawas masing-masing integrated criminal justice system, seperti Komisi Yudisial, dan Mahkamah Agung.
Co-Authors Didit Santoso Yuli T. Hidayat