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Regulations Of The Capital Market And Social Responsibility Manurung, Suntika Dewi; Siregar, Emiel Salim; Siregar, M. Reno Ramadhana; Panjaitan, Lathifah Wulandari; Tanjung, Silvia Mahdalena; Adly, Adly; Putri, Galu Raka
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 21 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14307761

Abstract

Every state consistently endeavors to foster the progress, well-being, and prosperity of its citizens. One approach frequently adopted by states involves actively attracting foreign investments. The Investment Law outlines three fundamental principles. Firstly, it emphasizes the rule of law, encompassing key tenets such as equal treatment for both domestic and foreign investments, transparency, and accountability. Secondly, it assures protection against nationalization and includes mechanisms for dispute resolution. Thirdly, it advocates for the simplification of investment procedures and licensing services through a centralized one-stop mechanism. It is crucial to recognize that economic development is not solely the responsibility of the government and its populace; investors also play a pivotal role. The establishment of social responsibility frameworks for investors serves as a legal foundation, guiding them in their commitment to environmental stewardship. By implementing social responsibility initiatives, companies and investors contribute indirectly to enhancing the well-being of local communities in a given region.
LEGAL PROCEDURE OF TAX COLLECTION BY FORCING LETTER IN THE EFFORT TO SETTLEMENT OF TAX ARREARS BASED ON LAW NUMBER 19 OF 2000 rumatiga, ramdanita; Putri I, Arzetti Syahrani; Cindy Pratiwi; Herman Silaban; Nanda Syahfitri; Shely Winata; Tanjung, Silvia Mahdalena; Hutama Hutabarat, Dany Try
DE'RECHTSSTAAT Vol. 8 No. 2 (2022): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v8i2.6019

Abstract

Tax collection is a series of actions so that the tax insurer pays off tax debts and tax collection costs by admonishing or warning, carrying out instant and simultaneous collections, notifying forced letters, proposing prevention, carrying out confiscations, carrying out hostages, selling confiscated goods. In accordance with the tax system adopted by Indonesia, the Directorate General of Taxes functions as a supervisory agency or implementation of tax obligations. In carrying out this guidance and supervision function, it is carried out through research, examination of tax assessments and collections. To conduct this research, it is carried out by using a normative approach, namely by examining the data on legal materials in the form of Law Number 19 of 2000 concerning Tax Collection by Forced Letters. In Indonesia, the implementation of tax collection with a forced letter based on law number 19 of 2000 which is carried out at the tax service office is not an arbitrary act but is based on a strong legal basis. The implementation of tax collection by force letter is a form of execution without a judge's regulation (which is the authority of the tax authorities) which is usually called direct execution. In the case of tax collection, the forced letter is notified by the tax bailiff with a statement and submission of a copy of the tax letter to the tax guarantor.