Claim Missing Document
Check
Articles

Found 2 Documents
Search

Synchronization NIK to NPWP, Challenges to the Tax Payment System Khasanah, Uswatun; Nuryati, Tutty; Yozi, Vitra
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3208

Abstract

The research was conducted with a sample of MSME (Small and Medium Enterprises) business actors who carry out culinary business activities. The research conducted observations with the aim of finding out how much respondents responded to the modernization of the tax administration system with the synchronization of NIK and NPWP. The research uses qualitative methods with research stages so that it produces output that can be accounted for. The questionnaire that could be processed was 81 respondents. Research states that respondents gave a choice on a scale of 5 for modernizing the tax administration system at 66.67% and synchronization NIK with NPWP at 33.33%. The public is aware of the new regulations from the DJP, but socialization needs to be carried out consistently with various media so that the public understands that every new regulation made is aimed at the welfare of the community.
Analisis Yuridis Penerapan Asas Ultimum Remedium guna Mewujudkan Kepastian Hukum dalam Tindak Pidana Perpajakan Taufik, Taufik; Yozi, Vitra; Angelia, Febby; Apriliani Sobirin, Lisda
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 11 No 1 (2026): Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/legalite.v11i1.14757

Abstract

This study aims to analyze the application of the ultimum remedium principle in tax crimes and its relevance in establishing legal certainty in Indonesia. The main focus of the research is directed toward the juridical position of this principle, the normative and practical obstacles in its implementation, and the need for reformulation of tax law policies. This research employs a normative legal method with a qualitative approach through the statute approach, conceptual approach, and case approach. Data sources were obtained from statutory regulations, court decisions, scholarly literature, and official documents, which were analyzed descriptively using systematic, historical, and teleological interpretation. The findings reveal that the ultimum remedium principle has not been optimally implemented due to the absence of explicit regulations prioritizing administrative sanctions before the use of criminal law. This condition creates ambiguity in distinguishing administrative violations from tax crimes, disparities in law enforcement, and weak protection of taxpayers’ rights. The study recommends regulatory harmonization, the formulation of national operational guidelines, and stronger coordination among law enforcement institutions to ensure that criminal law is genuinely applied as a last resort in a proportional and just manner.