Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia
Gevan Naufal Wala
Universitas Tarumanagara
Humanities Computer Science & IT Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Problems of Tax Collection by the Tax Mafia in the Perspective of Tax Law Gevan Naufal Wala; Rasji Rasji
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 2, No 2 (2023): July 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v2i2.595

Abstract

This journal will explain further about the tax mechanism that takes place in the tax collection process and also the provisions related to the tax sustainability mechanism so far. Tax collection can result in tax disputes between taxpayers and tax collectors. According to Law Number 14 of 2002 concerning the Tax Court (hereinafter referred to as the Tax Court Law) Article 1 number 5 states that a tax dispute is a dispute that arises in the field of taxation between a taxpayer or tax bearer and an authorized official as a result of the issuance of a decision that will filed an appeal or lawsuit to the tax court based on taxation laws and regulations, including lawsuits for the implementation of billing based on the Tax Collection Law with a forced letter. To maximize profits and avoid losses, taxpayers do tax evasion intentionally. This is due to the lack of concern for the state. The absence or lack of public awareness about taxpayers paying taxes to the state is a form of resistance. The importance of paying taxes, the benefits of paying taxes, and the sanctions that will be imposed if non-compliant taxpayers are not socialized by the government to the public as taxpayers. Therefore, regulations and sanctions related to tax avoidance need to be emphasized in order to provide a deterrent effect for tax avoiders.
Existence of Customary Land According to the Basic Agrarian Law Gevan Naufal Wala
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 2, No 2 (2023): July 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v2i2.596

Abstract

Land tenure by indigenous peoples tends to be ignored. This situation occurs because government policies do not pay attention to developments in land tenure by indigenous peoples. In essence, customary law is law that is recognized for public purposes. Because of this, the state and government should provide protection for the rights of indigenous peoples which are included in the state constitution. This is also stated in Law Number 5 of 1960 concerning Basic Agrarian Regulations. Traditionally owned land or called ulayat land, in essence according to custom is land that cannot be contested and cannot be owned in the form of individuals. However, in these regulations, land can become land rights that can be owned individually without erasing the existence of customary land from customary law communities in Indonesia. The existence of customary law will never retreat or be displaced from the world of politics in building national law, considering that customary law has the ability to adapt and be flexible.
Co-Authors Rasji