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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax Journal of Artificial Intelligence and Digital Business
Supriyadi, Mohammad Wangsit
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Administrasi Sengketa Pajak dan Persidangan Secara Elektronik (E-Tax Court) - Suatu Tinjauan Pustaka Supriyadi, Mohammad Wangsit
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2694

Abstract

One of fundamental principles of judicial power is administering fast, simple, and low-cost justice. This principle is also applicable to Tax Court which is a special court dealing with tax disputes. Notwithstanding, it is mandatory for the Tax Court to implement electronic tax disputes administration and electronic litigation to respond to technological progress in information and technology and also to implement Supreme Court Regulation Number 7 Year 2022. The implementation of e-Tax Court is effective as of July 2023 subsequent the issuance of Chief of Tax Court Regulation Number 1 Year 2023. This research aims to provide an analysis whether the aforementioned regulation supports the implementation of the fundamental principles of judicial power in tax dispute resolution that is to administer fast, simple, and low-cost justice. There is lack of previous literature focusing on tax disputes resolution in the Tax Court. This study employs a literature review methodology upon relevant regulations and existing bodies of literature as well as previous relevant studies. Results show that the implementation of electronics tax disputes administration and tax litigation under the e-Tax Court platform support the implementation of fast, simple, and low-cost justice in resolving tax disputes in the Tax Court.
Do The Tax Court Decisions Fulfill Tax Justice? Literature Review Supriyadi, Mohammad Wangsit; Supriyadi, Supriyadi
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.625

Abstract

Based on MK decision Number 26/PUU-XXI/2023, the Constitutional Court (MK) has determined that the Tax Court Institution, which was formerly under the Ministry of Finance, will henceforth be under the Supreme Court (MA) no later than December 31, 2026. In accordance with Tax Court Law Number 14 of 2002, the purpose of this study is to locate and evaluate tax court rulings with the goal of enhancing tax compliance. A qualitative technique is employed in the research methodology, together with a literature review analysis of research findings and tax laws pertaining to court rulings and tax compliance. The findings demonstrate how judicial rulings support tax justice. Taxpayers have great faith in the Tax Court to settle their tax disputes. It is hoped that by consolidating the Tax Court under the Supreme Court, the Tax Court will play a larger role in resolving tax disputes and offering justice.        
Rekayasa Sosial Hukum dan Partisipasi Bermakna: Dinamika dan Paradoks Transisi Energi Matahari di Indonesia Sadiawati, Diani; Supriyadi, Mohammad Wangsit; Achmad, Mustafid Milanto; Sahidin, Sultoni Ajie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4459

Abstract

Artikel ini menganalisis peran hukum sebagai alat rekayasa sosial (law as a tool for social engineering) dalam konteks transisi energi di Indonesia, dengan fokus pada pengembangan energi matahari sebagai sumber energi terbarukan strategis. Di tengah komitmen nasional mencapai Net Zero Emission (NZE) pada tahun 2060, Indonesia dihadapkan pada tantangan struktural berupa ketergantungan historis terhadap energi fosil, ketidakkonsistenan regulasi, serta lemahnya partisipasi publik dalam pengambilan kebijakan energi. Dengan menggunakan kerangka Sociological Jurisprudence dari Roscoe Pound, penelitian ini mengkaji bagaimana hukum energi difungsikan untuk menyeimbangkan kepentingan umum (keamanan dan stabilitas energi), kepentingan sosial (perlindungan lingkungan hidup), dan kepentingan individu (hak dan kesejahteraan masyarakat). Penelitian ini menggunakan pendekatan yuridis-empiris melalui analisis peraturan perundang-undangan serta studi kasus pengembangan PLTS Terapung Cirata dan dinamika regulasi PLTS Atap, yang kemudian dibandingkan dengan praktik partisipatif berbasis komunitas pada model Desa Energi Berdikari Keliki. Temuan penelitian menunjukkan adanya paradoks dalam hukum energi Indonesia: di satu sisi hukum berperan sebagai akselerator pembangunan infrastruktur energi surya berskala besar melalui pendekatan teknokratis dan sentralistik, namun di sisi lain mengalami disfungsi dalam merekayasa perubahan perilaku masyarakat akibat penghapusan insentif ekonomi serta degradasi prinsip partisipasi bermakna pasca berlakunya Undang-Undang Cipta Kerja. Artikel ini merekomendasikan rekonstruksi kebijakan energi yang menempatkan partisipasi publik dan keadilan transisi sebagai elemen utama, guna memastikan hukum berfungsi efektif sebagai instrumen transformasi sosial menuju energi bersih yang berkelanjutan.
Co-Authors Achmad, Mustafid Milanto Diani Sadiawati Sahidin, Sultoni Ajie Supriyadi Supriyadi