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All Journal Journal of Tax Law and Policy Scientium Law Review Journal of Sustainable Development Issues
ZM, Syehabudin
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Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Audit Coverage, Regulatory Effectiveness and Counseling Effectiveness on Notification Letter Reporting Compliance in Indonesia : - ZM, Syehabudin
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.506

Abstract

Annual PPh reporting for 2018-2022 in Indonesia, which is still in line of 71.10% - 86.80% indicates the need to carry out research on any factors that influence compliance with annual SPH reporting in Indonesia. Based on research using a dual linear regression model using the ordinary least square method, it was concluded that, either partially or simultaneously, audit coverage ratio, effective regulation, and effective approval greatly affect the level of compliance of annual PPh SPT reporting. It is suggested that the government increasingly strengthen tax inspections, produce more effective rules and increasingly increase the inertity of tax clearance against taxpayers in Indonesia.
BEYOND POSITIVISM IN ACCOUNTING: A LEGAL-PHILOSOPHICAL EXAMINATION OF ACCOUNTING AND AUDITING STANDARDS ZM, Syehabudin
Scientium Law Review (SLR) Vol. 3 No. 1 (2024): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v3i1.497

Abstract

The achievement of accounting standards in a particular company or country, including information on the economy of a country and the development of a company, cannot be separated from the dominance of the positivist paradigm. However, it must be recognised that the occurrence of accounting fraud, which is basically based on the accounting standards in force, has left the question of how to overcome the lack of accounting standards, which has been occurring and recurring. This can be seen, among other things, in the financial crisis, which almost always occurs in a certain period of time, in corporate crime in various forms, and in the accounting and auditing standards that are created, which may not be neutral. Based on a philosophical-legal review, it is concluded that accounting is in the field of human or lived social sciences, which requires accountants and/or auditors to be open with stakeholders related to the field of mutual understanding or mutual understanding between subjects and subjects as fellow social beings. This beyond positivism shows that positivism in accounting/auditing is only for a certain cognitive interest (technical interest), which causes the elimination of various kinds of elements of subjectivity to find causal relationships that are undoubted. It is recommended that a responsive accounting/auditing model be developed between auditors and auditees and related stakeholders. The model is capable of reflecting competent accounting/auditing as a facilitator, responding to social needs and aspirations, and reaching out to competence through its forms of participation.
Addressing Employment Displacement through Robot Taxation: A Doctrinal Assessment in Indonesian Tax Law: Indonesia ZM, Syehabudin
Journal of Sustainable Development Issues Vol. 3 No. 2 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i2.568

Abstract

Studi ini mengkaji tantangan hukum, ekonomi, dan sosial terkait penerapan pajak robot dalam kerangka perpajakan Indonesia, yang didorong oleh adopsi teknologi artificial intelligence (AI) dan robotika yang pesat. Otomatisasi secara signifikan mengubah pasar tenaga kerja, menyebabkan hilangnya lapangan kerja, serta menurunkan penerimaan negara dari PPh Pasal 21 karyawan. Untuk mengatasi persoalan tersebut, konsep pajak robot diajukan sebagai kebijakan alternatif yang bertujuan menjaga kestabilan pendapatan pemerintah dan mendukung pekerja yang terdampak. Penelitian ini melakukan analisis doktrinal terhadap kelayakan hukum, tantangan implementasi, serta implikasi etis dan ekonomi dari penerapan pajak robot. Melalui analisis komparatif, penelitian ini mengkaji pengalaman internasional, seperti pendekatan di Korea Selatan dan Uni Eropa, guna memperoleh wawasan dalam mendesain kebijakan yang seimbang. Penelitian ini merekomendasikan pentingnya definisi hukum yang jelas tentang robot, desain pajak yang proporsional, penggunaan pendapatan pajak secara strategis, serta koordinasi internasional yang efektif guna memastikan keadilan distributif dan meminimalkan dampak negatif terhadap inovasi dan investasi.
Criminalization of Abuse of Authority in Indonesia: A Lesson from Beschikking in the Field of Taxation ZM, Syehabudin
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.505

Abstract

Cases of criminalization of policy and/or criminalisation of office that are still ongoing in Indonesia are still a matter of debate among the law. It is concluded that a policy and/or beschikking has also occurred in the tax sector, so it is necessary to conduct a study or jurisprudence normative on the formulation of the problem questioning how the legal construction of a beschiking in the field of taxation can be punishable for abuse of authority. It is determined that a beschikkings in the area of taxations can be penalized for abuses of authorities if on such beschikkingen has passed the test of abuse authority to PTUN and / or there has been sufficient initial evidence that on such Beschikking there are elements of acts against the law (monetary) that cause damage to the financial or the economy of the State. (misalnya, pemerasan, korupsi, atau penyuapan). It is recommended that the Tax Authority have an ideal policy in dealing with the challenges of criminalization of beschikking, both in the case of pre- and post-criminalization against a beschiking.
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