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All Journal Journal of Tax Law and Policy Scientium Law Review Journal of Applied Business and Technology The Scientia Law and Economics Review Digital Economy and Digital Transformation Review
Santoso, Didit
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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On Legal Culture of Tax Enforcer in Indonesia: A Literature Review Santoso, Didit
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.v1i3.476

Abstract

Kesenjangan empiris, kesenjangan yuridis, dan kesenjangan filosofis dalam tax enforcement menunjukkan perlunya penataan ulang terhadap budaya hukum yang berlaku dalam pelaksanaan tax enforcement di Indonesia. Padahal, para penegak hukum di bidang perpajakan telah dibekali dengan corporate values di Kementerian Keuangan, yaitu integritas, professionalisme, sinergi, pelayanan, dan kesempurnaan, serta harus menjalankan reformasi birokrasi secara konsisten dan berkelanjutan berdasarkan Peraturan Presiden Nomor 81 Tahun 2010 dan Peraturan Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 52 Tahun 2014. Berdasarkan analisis dan pembahasan, kajian literature ini menghasilkan dua kesimpulan. Pertama, budaya hukum dalam tax enforcement di Indonesia terlalu bersandar pada positivisme hukum, sehingga berpotensi disalahgunakan oleh oknum mengingat keterbatasan hukum dalam mengatur perilaku Wajib Pajak maupun para penegak hukum. Kedua, legal culture of tax enforcers in Indonesia selayaknya beorientasi budaya responsive, yang jangkauannya pada perilaku yang bukan sekedar rutinitas yang bersifat deduksi logis dan berdasarkan keterbatasan aturan tertulis.
Legal Structure of Tax Enforcement in Indonesia Santoso, Didit
Journal of Tax Law and Policy Vol. 2 No. 2 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i2.500

Abstract

Self-assessment system yang berlaku dalam pemungutan pajak di Indonesia yang cenderung berorientasi pada positivisme hukum masih menyisakan beberapa tantangan yang masih ada, antara lain kepatuhan pelaporan SPT yang belum maksimal dan audit coverage ratio yang masih sangat rendah. Berdasarkan kajian yuridis normative, didapat dua kesimpulan. Pertama, struktur tax enforcement yang berlaku saat ini di Indonesia masih berkarakter positivisme hukum. Kedua, struktur tax enforcement di Indonesia selayaknya berkarakter responsive, karena mampu menjangkau pada struktur yang berbasis preemptive, preventive, dan repressive. Salah satu role model struktur penegakan hukum di bidang perpajakan adalah Responsive Regulation Model yang telah dikembangkan di Australia.
The Legal Certainty of Tax Amnesty: A Lesson Learned from Indonesia Barus, Leo B.; Santoso, Didit
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.509

Abstract

Kepastian hukum dalam pengampunan pajak di Indonesia menjadi telaah kritis, mengingat banyak negara menjalankan program tax amnesty (atau kebijakan yang dipersamakan) secara berulang dan dalam jangka waktu yang tidak terlalu lama. Berdasarkan kajian yuridis normative, kajian ini menghasilkan dua kesimpulan. Disimpulkan bahwa asas kepastian hukum yang ideal dalam pengampunan pajak merujuk pada undang-undang tax amnesty yang mengandung aspek yang bersifat hukum materiel, aspek yang bersifat formel, tidak menimbulkan konflik dengan asas-asas lain, dan memiliki kekuatan mengikat berdasarkan undang-undang jenis dan hierarki peraturan perundang-undangan yang berlaku.
Legitimasi Green Accounting dalam Perspektif Hukum di Indonesia Santoso, Didit; Hermawan, Anis W.
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i1.508

Abstract

Masih terdapat potensi kerusakan lingkungan yang menunjukkan masih kurangnya partisipasi korporasi dalam menjaga kelestarian lingkungan dan masih jarang dilakukan kajian yuridis normatif terkait legitimasi green accounting di Indonesia. Berdasarkan kerangka teori legitimasi, kajian ini menghasilkan dua kesimpulan. Pertama, pengaturan green accounting terhadap korporasi yang ada di Indonesia masih belum secara khusus, masih bagian dari peraturan perundang-undangan tertentu, seperti hukum perusahaan dan hukum hak asasi manusia. Kedua, rekonstruksi hukum yang dapat melegitimasi green accountingterhadap korporasi yang ada di Indonesia dilakukan melalui pengaturan dalam pasal-pasal dalam UU dan/atau PP tertentu yang mewajibkan penerapan green accounting beserta sanksi administrasi dan sanksi pidana dalam hal terdapat pelanggaran yang dilakukan oleh korporasi tertentu.
Tax Compliance in Indonesia: A Legitimacy Perspective Santoso, Didit
The Scientia Law and Economics Review Vol. 2 No. 2 (2023): The Scientia Law and Economics Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sler.v2i2.477

Abstract

Upaya keras otoritas pajak di Indonesia untuk memperbaiki regulasinya dalam rangka meningkatkan kepatuhan para wajib pajaknya belum memuaskan, mengingat tingkat kepatuhan Wajib Pajak dalam melaporkan Surat Pemberitahuan (SPT) Tahunan tahun 2017-2021 masih paling tinggi sebesar 84,07%. Berdasarkan latar belakang serta analisis dan pembahasan, disimpulkan bahwa terjadinya tax avoidance dan tax evasion yang menyebabkan turunnya tingkat kepatuhan dan tidak maksimalnya penerimaan pajak harus ditangani dengan penguatan legitimasi (hukum) pajak di Indonesia. Penguatan legitimasi pajak di Indonesia harus didasarkan pada unsur-unsur pembentuk legitimasi berupa cognitive legitimacy, moral legitimacy, dan pragmatic legitimacy.
The Effect of Market Power and Systematic Risk on Future Earnings Response Coefficient with Tax Compliance as a Moderation Santoso, Didit; Nuryatno, Muhammad
Journal of Applied Business and Technology Vol. 5 No. 3 (2024): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v5i3.191

Abstract

This study aims to analyze the influence of market power and systematic risk on the future earnings response coefficient (ERC), with tax compliance as a moderating factor. In this context, the study will examine how market power and systematic risk affect market reactions to future earnings, considering the role of tax compliance as a moderating factor. Relevant references for this study include factor analysis that influences ERC in financial sector companies, the influence of size, leverage, and profitability on FERC, and market response. Thus, this study will provide an in-depth understanding of how these factors are interrelated and impact market reactions to future earnings, with tax compliance as an important moderating factor. This study aims to analyze the influence of market power and systematic risk on the future earnings response coefficient (ERC), with tax compliance as a moderating factor. In this context, the study will examine how market power and systematic risk affect market reactions to future earnings, considering the role of tax compliance as a moderating factor. Relevant references for this study include factor analysis that influences ERC in financial sector companies, the influence of size, leverage, and profitability on FERC, and market response. Thus, this study will provide an in-depth understanding of how these factors are interrelated and impact market reactions to future earnings, with tax compliance as an important moderating factor.
Income Tax Law Reconstruction in Addressing E-Commerce Abuse as the Transaction Proceeds of Crime Santoso, Didit; Yudha Pramana
Digital Economy and Digital Transformation Review Vol. 2 No. 2 (2023): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/deditr.v2i2.574

Abstract

The exponential growth of Indonesia's e-commerce sector—projected to reach US$95 billion by 2025—presents both economic opportunities and regulatory challenges. This study explores the legal nexus between digital income generation and tax compliance, emphasizing the vulnerabilities of e-commerce platforms to various forms of financial fraud and income tax avoidance. Utilizing a normative juridical method under an interpretive paradigm, the research analyzes prevailing income tax laws and their limitations in addressing digital-era fraud, including identity theft, phishing, cybercrime, and misuse of digital financial services. The study identifies the insufficiency of existing legal instruments—particularly secondary rules—in fully capturing the scope of digital transactions and proposes a legal reconstruction of income tax laws. Drawing on H.L.A. Hart’s theory of law as a system of primary and secondary rules, the analysis highlights critical gaps in rule of recognition, rule of change, and rule of adjudication within current Indonesian tax law frameworks. The study concludes by recommending doctrinal reform to reinforce legal clarity, regulatory enforcement, and transnational coordination in the taxation of digital economic activities.
Co-Authors Barus, Leo B. Hermawan, Anis W. Muhammad Nuryatno Amin, Muhammad Nuryatno Yudha Pramana