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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan
Yadhy Cahyady
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Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Urgency of the Establishment of Tax Courts at the Regional Level as the Implication of the Movement of the State Capital City Yadhy Cahyady
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6868

Abstract

Based on Law Number 14 of 2002 concerning the Tax Court, the settlement of tax disputes is carried out by the Tax Court which is domiciled in the capital city of the country, through procedures and processes that are fast, inexpensive, and simple. Through Law Number 3 of 2022 concerning the State Capital, the Capital of the Archipelago was established as the State Capital. Thus, with the issuance of Law Number 3 of 2022, there will be a transfer of the state capital from Jakarta to the Capital of the Archipelago which will also have implications for the domicile and venue of the Tax Court hearings by Law Number 14 of 2002, the Tax Court Taxes are domiciled in the capital city of the country, and the Tax Court hearings are held at their domicile, and if deemed necessary, they can be conducted elsewhere. The method used in this study is normative juridical, with a statute approach based on secondary data obtained through document studies, to be further analyzed using deductive logic. The legal issues in this study, first, are the implications of moving the capital city of the country to the domicile and venue of the Tax Court trial. Second, why is it necessary to establish a Tax Court at the regional level as an implication of moving the country's capital city? It is hoped that this research will obtain a norm formulation that can provide legal knowledge about the urgency of establishing a Tax Court at the regional level as an implication of moving the state capital from Jakarta to the Nusantara capital.
Tinjauan Yuridis Terhadap Kedudukan Rumah Tahanan Negara Sebagai Tempat Penyanderaan Bagi Penanggung Pajak Yadhy Cahyady
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 1 No. 3 (2024): Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v1i3.89

Abstract

Taking the tax bearer hostage is one of the actions in the context of tax collection with the aim of getting the tax bearer to pay off the tax debt and tax collection costs. Hostage actions against tax bearers are carried out very selectively, carefully, and are a last resort. The aim of this research is to analyze the concept of a hostage location for tax payers. The research method used is normative legal research with a statutory approach. The data used is secondary data obtained from legal materials in the form of statutory regulations and reference books. From the research conducted, it is known that the Ministry of Finance has the responsibility to establish a hostage location for taxpayers. Before the hostage location was set up by the Ministry of Finance, taxpayers who were held hostage were kept in state detention centers and separated from other detainees.
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