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All Journal Jurnal Suara Hukum Decisio: Law Journal Humaniorum Journal Journal of Law
Dharmasetya, Lani
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Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Other

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Journal : Journal of Law

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Pengawasan dan Penegakan Hukum Pajak terhadap Praktik Penghindaran Pajak Berganda (Studi Kasus PT Asian Agri Group) Djatmiko, Sulis; Dharmasetya, Lani
Postulat Vol 3 No 2 (2025): Vol. 3 No. 2 (2025): POSTULAT: Journal of Law
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v3i2.2018

Abstract

This research aims to find out how the causal factors of tax avoidance can occur, then to find out how supervision and law enforcement against the practice of tax avoidance. The type of research used in this writing is normative juridical research which involves the study of theories, as well as relevant regulations related to the research topic. From this research, it is concluded that the main cause of tax avoidance practices, as in the case of PT Asian Agri Group (AAG), is the existence of legal loopholes in the regulation or taxation system that makes taxpayers take advantage of these legal loopholes to avoid their tax obligations. For example, Article 44B of Law No. 7 of 2021 concerning Harmonization of Tax Regulations which opens opportunities for tax crimes to be resolved out of court. Transfer pricing, tax havens, thin capitalization, as well as treaty shopping are the most common methods used by taxpayers to conduct tax avoidance. Because of this, law enforcement against tax avoidance practices is needed by tax authorities by closing legal loopholes and conducting strict supervision of taxpayers suspected of avoiding taxes.
Tindak Pidana dalam Pengedaran Produk Kosmetik Ilegal: Perspektif Hukum Perlindungan Konsumen di Indonesia Kemala, Anyelir Puspa; Ahaddin, Fadhil; Qomarudin, Heri; Dharmasetya, Lani
Postulat Vol 2 No 1 (2024): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v2i1.1458

Abstract

Dalam era modern, keindahan dan penampilan memiliki nilai penting dalam budaya sosial. Pasar kosmetik yang beragam mencerminkan tuntutan konsumen akan produk kecantikan. Namun, pengawasan terhadap produk kosmetik impor masih kurang, menyebabkan produk berbahaya beredar. Indonesia sebagai negara yang mengadopsi perjanjian World Trade Organization (WTO) menghadapi tantangan dalam pengawasan produk kosmetik asing yang masuk ke pasar. Penelitian ini menggunakan pendekatan kualitatif dengan kerangka hukum normatif. Data diperoleh dari berbagai sumber, termasuk dokumen, wawancara, dan observasi. Tinjauan literatur melibatkan literasi hukum yang penting dalam memahami norma-norma hukum terkait. Keselamatan produk kosmetik menjadi aspek utama yang harus diperhatikan oleh konsumen. Produk kosmetik harus memenuhi standar kualitas, keamanan, dan harus memiliki sertifikat halal. Bahan berbahaya tidak boleh ada dalam produk kosmetik. Badan Pengawas Obat dan Makanan (BPOM) memiliki peran penting dalam mengawasi produk kosmetik sebelum dan setelah dipasarkan. Pengawasan ini mencakup evaluasi keamanan produk dan inspeksi di tempat penjualan. UUPK melarang pelaku usaha memproduksi dan memperdagangkan produk yang tidak memenuhi standar atau tidak sesuai dengan peraturan. Larangan ini bertujuan untuk melindungi konsumen dan memastikan produk di pasaran aman.
Kejahatan Korporasi Perpajakan dalam pelanggaran Hukum Pidana Pajak Dharmasetya, Lani
Postulat Vol 1 No 2 (2023): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v1i2.1641

Abstract

The purpose of this research and writing is to harmonize Article 43 of the KUP Law with Law Number 40 of 2007 concerning Limited Liability Companies. From this research, the results obtained show that there is a need to reformulate the formation of statutory regulations, namely reorganizing or renewing the process and mechanisms for making laws/other regulations to ensure that these regulations are in harmony/in line and do not conflict or contradict each other (non-contradictory). Many Minister of Finance regulations have been issued to regulate taxation and tax functions which are very vital in the country's economy.
Ultimum Remedium Efforts as an Effort to Ensure Tax Criminal Law Dharmasetya, Lani
Postulat Vol 1 No 1 (2023): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v1i1.1646

Abstract

This study examines the application of criminal sanctions as ultimum remedium in Indonesian tax law, focusing on how this principle is used as a last resort to enforce the law against tax violations. Through a normative juridical approach, this research analyzes legislation, legal doctrines, and specific cases related to the application of criminal sanctions in the field of taxation. The results show that although the ultimum remedium principle is legally recognized, there are challenges in its implementation, particularly concerning the interpretation of "state revenue interest" and the good faith of taxpayers in fulfilling their tax obligations. This study highlights the importance of legal certainty and balance in the application of criminal sanctions as a tool to optimize state revenue without compromising fairness for taxpayers.
Co-Authors Ahaddin, Fadhil Ariawan Gunadi Bronson, Charles Djatmiko, Sulis Kemala, Anyelir Puspa Mubarok, Ibnu Octavianus, Sandro Qomarudin, Heri