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All Journal Journal Evidence Of Law PENA LAW: International Journal of Law
Deswanta, Andi
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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THE URGENCY OF FORMING A SPECIAL LAW FOR TAX CONSULTANTS AS A SUPPORTING PROFESSION FOR THE INDONESIAN FINANCIAL SECTOR: THE URGENCY OF FORMING A SPECIAL LAW FOR TAX CONSULTANTS AS A SUPPORTING PROFESSION FOR THE INDONESIAN FINANCIAL SECTOR Deswanta, Andi; Hamid, Adnan; Akkapin, Supaphorn
PENA LAW: International Journal of Law Vol. 3 No. 2 (2025): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i2.235

Abstract

Tax consultants as supporting professionals in the financial sector play a strategic role in Indonesia’s taxation system, yet face fundamental legal uncertainty. This research analyzes the legal status of tax consultants in Indonesia’s taxation system and formulates a comprehensive legal protection concept for the profession. The research method employs a normative juridical approach with regulatory analysis and literature study. The findings reveal that the legal status of tax consultants experiences a paradox where the profession obtains formal recognition through the General Tax Law and Ministerial Regulations but faces serious legal vulnerabilities in practice. Tax consultants are trapped in a dual status as independent professionals and taxpayer representatives without adequate legal protection, unlike advocates and public accountants who already have legislative umbrella laws. Dependence on ministerial-level regulations creates legal uncertainty exacerbated by professional organization fragmentation and criminalization threats. The comprehensive legal protection concept requires systemic transformation through establishing specific legislation that integrates preventive and repressive dimensions. Concrete mechanisms include legal immunity based on good faith, consolidation of unified professional organizations, and establishment of independent ethics councils. Harmonization with international practices will enhance professional credibility and support tax revenue optimization through a professional taxation ecosystem.
Homologation Decision Against Creditors Who Did Participate in The Peace Agreement (Case Study: Decision Number 993 K/Pdt.Sus Bankruptcy/2019) Deswanta, Andi; Iriantoro, Agung; Ariyamang, Watcharee
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1617

Abstract

Homologation decisions in the Debt Payment Obligation Postponement (PKPU) system have universal binding force which creates legal complexity, especially regarding the protection of creditors who do not participate in the peace agreement. This research analyzes the legal force of homologation decisions and protection mechanisms for non-participating creditors based on the Indonesian bankruptcy system through a case study of Supreme Court Decision Number 993 K/Pdt.Sus-Bankruptcy/2019. The research method used is normative legal research with statutory and conceptual approaches. The results showed that the homologation decision has a fundamental position as an instrument of judicial ratification that transforms the peace agreement into a court decision with an executorial title and universal binding force. Its legal legitimacy is obtained through the fulfillment of quorum and majority requirements in Article 281 of the PKPU Law which applies a dual majority requirement system. However, legal protection for non-participating creditors faces significant limitations as the principle of universal binding force creates complex legal implications, ranging from loss of contractual autonomy to changes in the legal status of receivables. Although there is a cassation remedy mechanism available, in judicial practice such protection is limited to procedural aspects with a high threshold for success, so that the Indonesian PKPU system prioritizes the efficiency of collective settlements over the substantive protection of minority creditors
Co-Authors Adnan Hamid Agung Iriantoro Akkapin, Supaphorn Ariyamang, Watcharee