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All Journal Optimal: Jurnal Ekonomi dan Manajemen Fundamentum: Jurnal Pengabdian Multidisiplin
M. Farel Deniyu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022 Seger Santoso; M. Reza Saputra; Ngadi Permana; M. Farel Deniyu; Citra Sulthanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.4462

Abstract

This study analyzes the resolution of disputes regarding the determination of non-effective taxpayers through a case study of the Tax Court Decision Number 009544.99/2020/PP/MIB of 2020 and the Supreme Court Decision Reg. Number 4910/B/PK/Pjk/2022 of 2022. Tax is a crucial source of state revenue, and uncertainty in the status of non-effective taxpayers can significantly impact the effectiveness of tax administration and state revenue. This research employs a normative legal approach, with an in-depth analysis of relevant legal documents, tax regulations, and the legal considerations taken by the judges. The findings indicate that the Supreme Court rejected the petition for judicial review submitted by the Directorate General of Taxes and upheld the Tax Court's decision that annulled the business turnover correction amounting to IDR 270,659,270,000, stating that Mrs Sri Roosmini is entitled to be designated as a non-effective taxpayer as she has met the stipulated requirements. The judges' considerations are based on justice and legal certainty, prioritizing substance over administrative formalities. This ruling underscores the importance of harmonizing tax obligations with taxpayers' rights while encouraging tax authorities to be more meticulous in evaluating non-effective taxpayer status applications, which is expected to enhance voluntary tax compliance. This study also offers recommendations for improving tax administration procedures in the future.
Investasi Vs Judi Online: Kenali Perbedaannya dan Hindari Bahayanya Eri Kusnanto; Nabila Hilyatunisa; M. Reza Saputra; Santa Kristina Sese; M. Farel Deniyu
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 2 No. 4 (2024): November: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v2i4.426

Abstract

This research aims to identify the fundamental differences between investment and online gambling, as well as their impacts on society. The method employed is a qualitative approach with descriptive analysis through interviews with financial experts and surveys of the public to measure their understanding of both activities. The results indicate that many individuals still perceive investment as a form of gambling despite the fact that they possess distinct characteristics; investment is conducted based on analysis and long-term strategies, while online gambling is speculative and high-risk in nature. The conclusion of this study emphasizes the importance of financial literacy education in enhancing public understanding and preventing financial losses due to online gambling practices.
Co-Authors Citra Sulthanah Fachry Abda El Rahman M. Reza Saputra Nabila Hilyatunisa Ngadi Permana Santa Kristina Sese