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All Journal Unes Law Review QISTINA: Jurnal Multidisiplin Indonesia
Nugroho, Hizkia Ivan
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences

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Legal Protection Efforts for Taxpayers in the Tax Dispute Resolution Mechanism Nugroho, Hizkia Ivan; Lestari, Novianti; Rasji, Rasji
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.811

Abstract

Tax is one of the income of the state treasury as an instrument of development with the ultimate goal of people's welfare and prosperity. Rather than that, paying taxes is a mandatory payment for all Indonesian citizens which is coercive by using a self-assessment system that focuses on taxpayer awareness in determining the amount of tax owed to taxpayers. Over time, many tax disputes have occurred in Indonesia. A tax dispute is a problem that arises as a result of a discrepancy in terms of tax collection with tax regulations, causing a dispute regarding the implementation of tax regulations. Legal protection for taxpayers in the settlement of tax disputes based on the taxation law also serves as the basis and legal basis for the parties to resolve tax disputes. Then the parties involved in the tax dispute are the taxpayer and the Directorate General of Taxes (DGT). With the existence of tax disputes, efforts to protect tax law arise which can be resolved by various dispute resolution mechanisms, namely filing lawsuits, appeals, arbitration, review, and arbitration. As, the role of institutions such as tax courts and arbitration bodies in providing legal protection to taxpayers in tax disputes.
Tinjauan Keabsahan Pelaksanaan Kontrak Elektronik di Indonesia Ditinjau dari Sistem Hukum Positif Indonesia Nugroho, Hizkia Ivan; Gunadi, Ariawan
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1266

Abstract

With current technological developments, various new innovations have emerged in various aspects in various parts of the world. Then the aspect that is most affected by changes in the current technological era is the agreement or contract. Where changes to the agreement or contract lie in the medium where conventional contracts innovate into electronic contracts. Electronic contracts are often used in electronic transactions because they are more efficient. Positive law regarding electronic contracts is regulated in Civil Law and Law Number 19 of 2016 Amendments to Law Number 11 of 2008 concerning Information and Electronics. These two regulations explain the legal requirements for implementing a contract and the validity of a contract. The legal requirements for a contract are explained in Article 1320 of the Civil Code, namely that there is an agreement from both parties, the agreement must discuss a certain matter, the parties must have the skills to make an agreement, the agreement must have a valid reason, and the agreement must discuss a matter. certain. If the agreement meets these four conditions then the agreement is considered valid. Then, referring to Article 5 and Article 6 of the Electronic Information and Transactions Law, an electronic contract is declared valid if the electronic information in it can be guaranteed and its existence can be proven. The differences in the legal requirements for the two are not too different, only the electronic media is the difference. However, in its implementation, the Electronic Information and Transactions Law needs to strictly regulate the validity of electronic contracts.
Co-Authors Ariawan Gunadi Lestari, Novianti Rasji, Rasji