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All Journal JUDGE: Jurnal Hukum
Pandini, Anindya Intan
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Law, Crime, Criminology & Criminal Justice

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Journal : JUDGE: Jurnal Hukum

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Implikasi Hukum Daluwarsa Utang Pajak bagi Wajib Pajak dan Negara Pandini, Anindya Intan; Putri, Merliani Riskiana; Patmawati, Nanda
Judge : Jurnal Hukum Vol. 6 No. 02 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i02.1324

Abstract

Tax debt is an amount of tax that must still be paid by the Taxpayer to the state and is part of the state's right to be collected in accordance with applicable laws and regulations. In some conditions, tax debt can end due to payment, compensation, exemption, deletion, or expiration. Of the five methods, expiration is an important issue because it concerns the aspect of legal certainty and the temporal limitations of the state's right to collect taxes. This study aims to find out how the legal regulations related to the expiration of tax debt in Indonesia are and what are the legal implications of the expiration of tax debt for taxpayers and the state. The research method we use is a data collection method, namely a normative legal study carried out by collecting various data. In the context of tax debt, expiration means that after a certain period of time, the state loses the right to collect taxes from the party in debt. Through the third amendment to the KUP Law with Law Number 28 of 2007, the expiration period for tax collection which was previously 10 years was shortened again to 5 years. For taxpayers, the expiration of tax debt has a legal impact that is freeing from financial responsibility for tax obligations that have passed the collection deadline. From the perspective of the state, the expiration of tax debt can have a serious impact on the loss of the right to collect state revenue that has been legally determined. Therefore, the expiration of tax debt should not be seen as a legal weakness, but rather as a control mechanism that tests the effectiveness of the state's tax administration function.
Eksistensi Lembaga-Lembaga Negara Independen dalam Mewujudkan Sistem Pemerintahan Demokratis dan Konstitusional Hadji, Kuswan; Azizah, Anisa Fitriani; Aulia, Putri; Pandini, Anindya Intan; Oktasani, Reda; Patmawati, Nanda
Judge : Jurnal Hukum Vol. 6 No. 01 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i01.925

Abstract

In a democratic and constitutional government system, independent state institutions have an important role in maintaining the balance of power, promoting transparency, and protecting human rights. Institutions such as the General Election Commission (KPU), Ombudsman and other supervisory bodies are needed to ensure constitutional principles are implemented effectively. The presence of these institutions is essential to monitor government actions, protect civil rights, and prevent abuse of power. This article examines the contribution of these independent institutions in achieving just and participatory governance, as well as the challenges they face. For these institutions to function optimally and achieve a more mature and sustainable democracy, support from government, society and international organizations is essential. This research uses a normative research method, namely by collecting data through a literature review with reference to several articles, references and appropriate legal bases.
Co-Authors Aulia, Putri Azizah, Anisa Fitriani Hadji, Kuswan Oktasani, Reda Patmawati, Nanda Putri, Merliani Riskiana