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Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia Heriantonius Silalahi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.778

The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of taxation has a strong foundation to address tax crimes. However, there are several challenges in its implementation, such as the complexity of tax regulations, lack of adequate human resources and technology, and corruption issues that can affect tax law enforcement. In this context, the research provides recommendations to strengthen the system of criminal law enforcement in tax matters. The recommendations include improving coordination among relevant institutions, enhancing the capacity of human resources in the field of taxation, utilizing information technology to support supervision and tax law enforcement, and increasing transparency and accountability in the process of tax law enforcement. This research is expected to provide a better understanding of the regulation of tax crimes and contribute to the policy and the legislative reforms related to tax law enforcement in Indonesia?

Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective Heriantonius Silalahi; Budi Kurnia
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.870

This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various sectors' remuneration structures. The evolving landscape of in-kind taxation, encompassing natural elements, prompts inquiries into the determinants of tax imposition choices and their equity ramifications. The study aims to explore the income tax perspective on fringe benefits and non-monetary gains, emphasizing the applicability of the matching principle and its implications for equitable taxation. Despite the rising importance of fringe benefits, scholarly discourse on the alignment of conformity principles with in-kind taxes remains sparse. Therefore, this study offers a fresh contribution in comprehending this matter. Employing both a policy analysis and taxation approach, the study draws data from literature, tax statutes, and the latest economic reports. The findings underscore the significance of integrating the conformity principle in the taxation of fringe benefits and non-monetary rewards. This integration can augment the efficiency and transparency of state financial management, curbing detrimental tax avoidance practices that undercut state revenue. In summary, this study validates that adopting the conformity principle in taxing fringe benefits and non-monetary gains holds the potential to bolster state revenue and enhance fiscal management efficiency. The research's implications can guide policy makers in refining the national tax framework and fostering equitable taxation in Indonesia.

Enhancing Tax Compliance in Indonesian Government Institutions: Identifying and Mitigating Inhibiting Factors Heriantonius Silalahi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.783

Tax compliance in Indonesian government institutions significantly affects national revenue and resource allocation. This study addresses tax non-compliance by identifying its causes and proposing mitigation strategies. The research aims to understand why government institutions in Indonesia struggle with tax compliance, with objectives including identifying inhibiting factors, assessing their impact, and proposing mitigation strategies. This integrated approach encompasses various elements, including a descriptive analysis approach, comprehensive literature research, comparative analysis, a qualitative research approach, and secondary data collection. Findings highlight complex regulations, inadequate tax education, and inconsistent enforcement as compliance hindrances. The study quantifies their impact. Proposed solutions include simplifying tax rules, enhancing tax education, and enforcing tax laws. In conclusion, this research informs policymakers, tax authorities, and government officials about tax compliance challenges, offering insights to improve tax collection and resource allocation, potentially increasing government revenue and promoting sustainable development.

Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia Dionisius Christian Hamdany Barus; Heriantonius Silalahi; Budi Kurnia
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.804

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.

Readiness of companies to implement effective tax management practices: A case study in Indonesia Maulana, Nandi; Kurnia, Budi; Silalahi, Heriantonius
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1073

This study aims to evaluate and comprehend the gap between the tax management quality of companies in Indonesia and the effective practices of tax management. A systematic literature review was initially conducted to identify the relevant Critical Success Factors (CSFs) essential for measuring tax management quality. A comprehensive survey involving numerous businesses highlights the variability in commitment to tax strategies and the challenges companies face in integrating effective tax management principles. Key findings emphasize the importance of leadership commitment, employee training, and proactive risk management in enhancing tax practices. Despite some alignment with best practices, many companies struggle with critical areas such as employee development and the implementation of a robust tax culture. The study advocates for a holistic approach, urging companies to embed tax strategies into their overall business operations and to foster a culture of continuous improvement. Additionally, it calls on policymakers to provide regulatory support and incentives that encourage compliance and the adoption of innovative technologies. Overall, this research underscores the urgent need for Indonesian companies to elevate their tax management practices to improve compliance and enhance overall business performance.

Determinants of Tax Regulations Referring to ESG Principles on Company Performance in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Kurnia, Budi
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.99

Purpose: This study examines ESG integration in Indonesia's tax regulations and their impact on financial performance, focusing on green investments.Method: This study uses a qualitative case study method to analyze ESG integration in Indonesia's tax regulations, focusing on policies, carbon tax effectiveness, and emissions disclosure. The research is based on corporate legitimacy and institutional theories to explore the relationship between tax regulations and sustainable practices.Findings: The study's findings reveal significant growth in green investments in Indonesia, largely driven by supportive ESG-oriented tax policies. Despite this progress, challenges such as limited corporate awareness and data availability remain barriers to fully realizing the potential of these policies. The analysis also highlights the importance of these regulations in fostering sustainable business practices, particularly in industries like palm oil that are crucial for addressing climate change.Novelty: This research uniquely examines the impact of ESG-focused tax regulations on green investments and sustainable practices in Indonesia, using corporate legitimacy and institutional theories. It fills a literature gap by exploring how tax regulations drive ESG integration in the business sector of a developing country.Implications: The study has important implications for policymakers, businesses, and stakeholders in Indonesia and similar economies. It shows that ESG-focused tax policies positively impact green investments, suggesting that refining and implementing these policies could strengthen sustainable business practices and support environmental goals. The study also emphasizes the need for greater corporate awareness and better data collection to address challenges and ensure effective ESG integration in the corporate sector.

Analysis of VAT Rate Increase: Social Justice and Strengthening Sustainable Economic Growth Silalahi, Heriantonius; Kurnia, Budi
Journal Economic Business Innovation Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i4.157

Purpose: This study analyzes the effects of the gradual increasing of Value Added Tax (VAT) rate in Indonesia on fiscal space, household consumption, and the usage of VAT revenue for some social welfare programs. Set against a backdrop of increasing economic difficulty, the research examines how tax reforms can both enhance government revenue, while also protecting public health supported by ongoing government investment, especially among low-income households. Method: This study uses regression analyses to evaluate the impact of increased VAT rates and the tax-to-GDP ratio on household consumption and the effectiveness of VAT exemptions on essential goods. Findings: The results show that the gradual implementation of the VAT was beneficial for the tax to GDP ratio. It led to a significant increase in fiscal capacity with negligible crowding out of households. Tariff suspensions on essential goods have been instrumental in the preservation of public purchasing power, especially for low-income families. The promotion of transparency in the allocation of VAT revenues also had a positive impact on public confidence, especially in the case of social programs such as food aid and energy subsidies. Novelty: This research adopts a novel perspective of gradual VAT rises in developing economies and assesses not just the fiscal impact but also the equity dimensions and public perception aspects. The findings suggest the need to couple tax reforms with specific incentives to help protect vulnerable populations when taxes do go up. Implications: The findings of the study provide important insights for policymakers aiming for a balance between fiscal sustainability and social protection. It highlights the importance of transparent allocation of tax revenues, efficient administration of taxes, and digital infrastructure in enhancing compliance. These observations can be a guide for other developing countries looking to undertake similar VAT reforms to ensure both economic progress and social justice.

The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Ana, Lenny; Kurnia, Budi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1597

This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation as separate subjects, limited studies explore the complementary functions of tax consultants and attorneys in the Indonesian context. This paper addresses this gap by analyzing their collaborative roles in providing advisory services, representing clients in disputes, and safeguarding taxpayer rights. This study uses a qualitative research methodology to review relevant tax regulations and incorporates insights from interviews with tax professionals. The findings reveal that tax consultants primarily assist in tax planning, compliance, and dispute prevention, while tax attorneys focus on legal representation and advocacy in tax litigation. Their collaboration is instrumental in minimizing financial penalties, expediting dispute resolution, and enhancing taxpayer confidence. Strengthening the synergy between these professions can lead to a more effective tax administration system, fostering fairness, legal certainty, and improved taxpayer trust in Indonesia’s tax regime.

Harmonization of Tax Criminal Law Enforcement with the New Criminal Code (KUHP): A Restorative Justice Perspective Silalahi, Heriantonius
Sinergi International Journal of Law Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v3i2.596

This study examines the harmonization of tax criminal law enforcement with the application of restorative justice within the framework of Indonesia's new Criminal Code (KUHP). This reform introduces a new paradigm in criminal law enforcement, focusing on restorative approaches to address tax crimes such as tax evasion, tax avoidance, and aggressive tax planning. This approach aligns with the primary objectives of tax criminal law, namely the recovery of state finances and the deterrent effect, without relying on imprisonment as a primary measure.The main issue addressed in this research is how the harmonization between the criminal provisions in the KUHP and the tax provisions in the General Taxation Provisions and Procedures Law (KUP Law) can create a more effective and inclusive system for enforcing tax criminal law. The research question posed is: How can the application of restorative justice within the harmonized handling of tax crimes in Indonesia enhance taxpayer compliance and expedite the recovery of state finances?The novelty of this research lies in the integration of restorative justice principles into the harmonization of tax criminal law, an area that has not been extensively explored, particularly in relation to the implementation of the new KUHP. The methodology used is a juridical normative approach, supplemented by a comparative analysis of international practices that have successfully implemented restorative justice in tax enforcement.The study finds that the harmonization of restorative approaches with criminal law provisions can improve tax compliance, reduce litigation burdens, and offer more effective solutions for financial recovery. Therefore, the application of restorative justice in tax crimes could be a crucial step in the legal reform process in Indonesia.

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