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All Journal Journal of Tax Law and Policy Scientia Business Law Review Scientium Law Review
Sinaga, Henry Dianto P.
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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SECONDARY CRIMINAL LIABILITY IN THE CUSTOMS FIELD: AN EFFORT OF HANDLING OF E-COMMERCE CHALLENGES IN INDONESIA Sinaga, Henry Dianto P.; Sinaga, Benny R. P.
Journal of Tax Law and Policy Vol. 2 No. 1 (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.v2i1.491

Abstract

The complexities of cross-border e-commerce transactions have created its own challenges for customs authorities. The complexities relating to the traffic of goods entering or leaving a country's territory as well as violations in terms of import duties and export duties will give rise to liability. Based on doctrinal legal research using agency theory, which is useful in solving problems due to conflicting desires or goals and asymmetry of information between principals and agents, then 2 (two) main conclusions are obtained. First, secondary liability in the customs sector currently tends to be limited to administrative liability, which only reaches the Freight and Portage Services Company (PPJK), Designated Postal Operators, and Courier Service Companies (PJT). Second, the justification of secondary criminal liability in the field of customs in handling the challenges of e-commerce in Indonesia must be done through the expansion of participant-based and/or relationship-based meanings that are able to reach PPJK, Postal Operator, PJT, and Platform. It is suggested that there is the formulation of secondary criminal liability. Elements needed to make a claim for secondary criminal liability, as well as relevant standards relating to secondary criminal liability and primary criminal liability.
Kepastian Hukum di Bidang Perpajakan yang Berbasis Cita Hukum Pancasila Sinaga, Henry Dianto P.
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.v2i2.499

Abstract

The power of law in books tradition of tax law, whereas every applicable law in Indonesia must contain the meaning of Pancasila, has created disputes between taxpayer and tax authority. So that the legal certainty of tax law not only must be reconceptualized from only the lex scripta, lex certa, and lex stricta system, but also with the certainty of the legal values that can always be associated with the grundnorm of Pancasila by sticking to the creed that the law is used for human development on a regular basis. In order to generate the reconceptualization of legal certainty based on the ideology of Pancasila, needed the priority of a priori knowledge of all tax apparatus that can interpret tax law with the universal truth based on five principles of Pancasila. It is suggested to regulate the tax legal certainty definition in the future tax law reform, which can minimize tax disputes.
Konstruksi Pajak Penghasilan atas Merger Perseroan Terbatas di Indonesia Sinaga, Henry Dianto P.; Emirzon, Joni; Novera, Arfianna
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.v2i3.514

Abstract

Berkembangnya pengaturan merger di Indonesia tidak dapat terlepas dari terjadinya krisis keuangan pada tahun 1997 di Indonesia. Banyak perusahaan mengalami kesulitan likuiditas dan finansial yang luar biasa yang menyebabkan kinerja usahanya belum stabil, sehingga perlu dilakukan efisiensi. Salah satu upaya yang dilakukan banyak perseroan terbatas untuk tujuan bisnisnya adalah merger. Berdasarkan telaah yuridis dapat disimpulkan bahwa PPh atas merger dapat dokonstruksikan berdasarkan dilakukan tidaknya revaluasi aktiva tetap dan penghitungan dengan mempergunakan harga pasar atau nilai buku.
Debtors’ Protection on Bankruptcy and Postponement of Debt Payment Obligations: A Case Study in Indonesian Financing Sector Sinaga, Henry Dianto P.; Emirzon, Joni
Scientia Business Law Review (SBLR) Vol. 1 No. 3 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v1i3.502

Abstract

Lawsuits of Bankruptcy and Postponement of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang or PKPU) are still easy weapons for financial institutions against debtors who are in arrears in paying their debts. In fact, a settlement can be made that should not impose further losses on the debtor, who has to sign a contract that benefits the creditor. Based on normative juridical studies, two conclusions are produced. First, the Bankruptcy and PKPU Law, Consumer Protection Law, Otoritas Jasa Keuangan (OJK) Law, P2SK Law, and POJK-7/POJK.05/2022 have not been able to protect debtors in the financing sector in the event of a bankruptcy and PKPU lawsuit. Second, ideally, consumer protection in the event of bankruptcy and PKPU in the financing sector in Indonesia is carried out by making regulations that enable consumers to report injustices they receive to independent consumer protection institutions and commercial courts and dispute resolution institutions between consumers as debtors and creditors. It must implement electronic options to provide certainty of justice and public benefits to the parties, especially consumers. It is recommended that in the future, there be recommendations from independent consumer protection institutions regarding standard contracts for financial institutions as well as commercial courts and online dispute resolution institutions.
ROOT PATTERNS OF THOUGHT IN LAW: A META-JURISPRUDENCE" OF PIETERSEN: A CRITIQUE AND DEVELOPMENT IN LAW Sinaga, Henry Dianto P.; Samekto, FX Adji; Emirzon, Joni
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.v2i1.501

Abstract

The four fundamental patterns of knowledge, consisting of objectivist-idealist jurisprudence, objectivist-realist jurisprudence, subjectivist-realist jurisprudence, and subjectivist-idealist jurisprudence, are formed within the meta-paradigmatic framework proposed by Herman J. Pietersen, are still based on certain Western philosophical ideas. However, the essence of this framework is to answer the fundamental question of "how shall we live," and its meta-paradigmatic analysis is not only based on certain Western philosophies. It is concluded that the development of the various branches of law today does not only adopt these four basic patterns, as they apply very well only to legal branches such as legal naturalism and doctrinal law, legal positivism, legal expressivism, pragmatic legal realism, and CLSM. However, some legal streams related to certain philosophical and paradigmatic streams still need to be characterized by their basic knowledge patterns. Some of these legal streams include legal feminism, which is closely related to feminist philosophy, legal hermeneutics, which is closely related to hermeneutic philosophy, legal post-positivism, which is closely related to post-positivism paradigm, legal constructivism, which is closely related to constructivism paradigm, and the idea of progressive law. It is expected that in the future, there will be in-depth research on both Eastern and Western philosophical streams, which are essentially firmly related to meta-jurisprudence.
TAX AS A MEANS OF CORRUPTION PREVENTION IN INDONESIA Joni Emirzom; FX Adji Samekto; Sinaga, Henry Dianto P.
Scientia Business Law Review (SBLR) Vol. 2 No. 2 (2023): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v2i2.567

Abstract

Corruption is very worrying, even though there are several anti-corruption laws and the obligation to report Reports State Official Assets (RSOA) to the Corruption Eradication Commission (CEC). This study uses the normative juridical method which its characteristic refers to its existence which is not based on logico-empiricism, but on a priori way of thinking which rely on the strength of values and teachings. It is concluded that taxes must be one of the main means of preventing corruption in Indonesia, given the nature of tax that reaches out to the contribution of taxpayers to the maximum welfare of the people, self-assessment system, fulfillment of the exact calculation of taxes, and income as an additional economic capacity in any name and form that is closely related to Income Tax, Value Added Tax, Land and Building Tax, Obligation Fees Land and/or Building Rights, Regional Tax, and Other Taxes. As the DGT has the duty and responsibility to always monitor closely and periodically any additional economic capacity with any name and form of any Taxpayer, it is expected that the strategic alliance between the DGT and other state institutions should be established, such as the CEC that can send all RSOA data and information from state administrators, as well as law enforcement agencies can send data and information on handling corruption cases to the DGT. Then, the DGT must submit the results of its follow-up to the CEC and other Anti-Corruption Institutions related to the sender of the data and information. This study suggest that a special Tax Office of State Official and (Civil and Military) Apparatus Administration
Co-Authors Arfianna Novera FX Adji Samekto FX Adji Samekto Joni Emirzom Joni Emirzon Sinaga, Benny R. P.