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All Journal HUKUM BISNIS Jurnal Pendidikan Indonesia (Japendi)
Tjoa, Robby
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Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Upaya Hukum Bidang Perpajakan Tanudjaja, Tanudjaja; Wijanarko, Sigit; Teguh, Julius Santoso; Tjoa, Robby
Jurnal Pendidikan Indonesia Vol. 6 No. 4 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i4.7568

Abstract

Sistem perpajakan di Indonesia, meskipun memiliki peran vital dalam mendukung penerimaan negara, sering kali menjadi sumber sengketa antara wajib pajak dan otoritas pajak akibat perbedaan interpretasi regulasi perpajakan. Penelitian ini bertujuan untuk menganalisis mekanisme gugatan pajak di Pengadilan Pajak, faktor-faktor yang memengaruhi keberhasilannya, hambatan yang dihadapi wajib pajak, serta implikasi putusan pengadilan terhadap kebijakan perpajakan. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif dan empiris. Data dikumpulkan melalui studi pustaka, analisis putusan Pengadilan Pajak, serta wawancara semi-terstruktur dengan hakim pajak, konsultan pajak, dan wajib pajak. Hasil penelitian menunjukkan bahwa keberhasilan gugatan ditentukan oleh kepatuhan terhadap prosedur hukum, kualitas bukti dan argumentasi, serta pendampingan profesional hukum. Hambatan utama meliputi kompleksitas prosedur administratif, tingginya biaya litigasi, dan minimnya pemahaman wajib pajak terhadap hak hukum mereka. Selain itu, ditemukan ketidakkonsistenan dalam interpretasi hakim terhadap regulasi, yang menimbulkan ketidakpastian hukum. Penelitian ini memberikan kontribusi kebaruan dengan mengintegrasikan dimensi prosedural, kelembagaan, dan interpretatif dalam satu kerangka analisis, serta menawarkan rekomendasi reformasi kebijakan seperti penyederhanaan prosedur litigasi, digitalisasi, peningkatan edukasi hukum perpajakan, dan standarisasi interpretasi yudisial. Reformasi ini diharapkan dapat mewujudkan sistem penyelesaian sengketa perpajakan yang lebih adil, efisien, dan transparan di Indonesia.
KONSTRUKSI PENGAMPUNAN PAJAK PAJAK PENGHASILAN (PPh) Pasal 23 DI INDONESIA Tjoa, Robby; Yohanes, Yohanes; Tajib, Eddy
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax plays a crucial role as a primary instrument in supporting national development, serving as one of the main pillars of state revenue. Among the various tax instruments, Income Tax (PPh), particularly Article 23 (PPh 23), holds significant importance because it governs the withholding of tax on income derived from capital, services, rent, and certain types of rewards or appreciation. The implementation of PPh 23 is intended to ensure fairness, expand the tax base, and prevent tax evasion through third-party withholding mechanisms. However, in practice, challenges remain regarding the effectiveness and compliance of PPh 23, especially due to differing interpretations of taxable objects and the lack of awareness among taxpayers. To address these issues, the tax amnesty policy has emerged as an essential fiscal instrument aimed at improving voluntary compliance, expanding the taxpayer database, and strengthening the legal construction of PPh 23. Indonesia has previously implemented this policy through Law Number 11 of 2016 concerning Tax Amnesty, which provided an opportunity for taxpayers to disclose unreported assets with the promise of certain benefits and legal certainty. This study employs a normative legal research method with a statutory and conceptual approach to analyze the regulatory framework of Income Tax Article 23 in relation to tax amnesty. The objective is to explore how tax amnesty contributes to enhancing taxpayer compliance and reinforcing the legal certainty of PPh 23 enforcement within Indonesia’s tax system. Keywords: Construction, Tax Amnesty, Income Tax Article 23
Co-Authors Tajib, Eddy Tanudjaja, Tanudjaja Teguh, Julius Santoso WIJANARKO, SIGIT Yohanes Yohanes