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All Journal Edunity: Kajian Ilmu Sosial dan Pendidikan Journal Research of Social Science, Economics, and Management Cerdika: Jurnal Ilmiah Indonesia
Savitri, Dianty
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Perspektif Hukum Tentang Perbedaan Penghindaran Pajak (Legal) dan Penggelapan Pajak (Ilegal) di Indonesia Nico, Nico; Hingis Sangian, Arshenia; Savitri, Dianty; Siswanto, Deddy
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 10 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i10.2858

Abstract

Penelitian ini membahas perbedaan antara penghindaran pajak dan penggelapan pajak dari perspektif hukum di Indonesia, mengingat kedua istilah ini sering disalahartikan serta digunakan secara bergantian meskipun memiliki konsekuensi hukum yang berbeda. Penghindaran pajak merupakan upaya pengurangan kewajiban pajak dengan cara yang sah melalui pemanfaatan celah hukum atau ambiguitas dalam regulasi perpajakan. Sebaliknya, penggelapan pajak adalah tindakan ilegal yang dilakukan secara sengaja, misalnya dengan memalsukan laporan keuangan, guna menghindari kewajiban perpajakan. Penelitian ini menggunakan metode tinjauan pustaka dengan menganalisis sumber hukum, peraturan perundang-undangan perpajakan, serta putusan pengadilan yang relevan. Hasil kajian menunjukkan bahwa dalam praktiknya, batas antara penghindaran pajak dan penggelapan pajak kerap kabur sehingga menimbulkan potensi salah tafsir baik di kalangan wajib pajak maupun aparat penegak hukum. Kondisi ini menegaskan pentingnya regulasi yang lebih jelas untuk memisahkan kedua konsep tersebut. Studi ini juga mengungkap bahwa Indonesia belum memiliki parameter hukum yang tegas dan substantif dalam membedakan praktik penghindaran pajak yang masih sah dari penggelapan pajak yang bersifat melanggar hukum. Oleh karena itu, diperlukan reformasi kebijakan perpajakan serta penguatan kapasitas aparat penegak hukum agar mampu menindak pelaku penggelapan pajak secara efektif tanpa mengkriminalisasi penghindaran pajak yang masih berada dalam kerangka hukum. Upaya ini diharapkan dapat menciptakan kepastian hukum, meningkatkan kepatuhan wajib pajak, serta memperkuat sistem perpajakan nasional.
Administrative Warnings as an Environmental Prevention Instrument at the Urban Community Level Supriadi, Taufiq; Nico, Nico; Savitri, Dianty; Munis, Naufal Afra
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1402

Abstract

Environmental damage in urban areas is not always caused by large-scale environmental crimes, but often stems from repeated and neglected minor administrative violations. Administrative reprimands are one of the strategic initial instruments in preventing the escalation of environmental damage without having to resort to a criminal approach. This study aims to analyze the role and effectiveness of administrative reprimands as a community-based environmental prevention instrument at RT 8 RW 4 Malaka Jaya, East Jakarta. A normative juridical approach combined with a light empirical approach through field observation was employed. Data were collected through library research, non-participatory observation over two months (January-February 2025), and documentation. The findings show that verbal reprimands were effective in 83.3% of cases, while written reprimands were effective in 60% of cases. The dominant violations were improper waste disposal (48.9%), open waste burning (17.0%), and neglected waterway cleanliness (14.9%). Key success factors include social closeness between RT administrators and residents, a persuasive and familial approach, consistent application, collective agreements, and community supervision. However, normative gaps were identified in legal legitimacy, documentation systems, and capacity building for RT administrators. This study confirms that administrative reprimands have significant preventive value if supported by community participation. Strengthening written guidelines, documentation systems, and legal capacity for RT administrators is recommended.
Digital Contracts and the Challenge of Providing Evidence in Court Under the Indonesian Legal System Nico, Nico; Savitri, Dianty; Munis, Naufal Afra
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 4 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i4.495

Abstract

This study examines the legal position of digital contracts within the Indonesian civil law system, the regulatory framework governing electronic documents and electronic signatures, the evidentiary challenges encountered in court proceedings, and potential solutions to address these challenges. Employing a qualitative descriptive methodology through documentation and literature review, this research analyzes relevant statutory instruments, legal journals, and scholarly sources pertaining to electronic contracts and civil procedure law. The findings reveal that digital contracts in Indonesia are legally recognized under Law Number 11 of 2008 on Information and Electronic Transactions (ITE Law), as amended by Law Number 19 of 2016, along with Government Regulation Number 71 of 2019. These regulations affirm that electronic documents and electronic signatures carry legal evidentiary weight, provided they satisfy prescribed validity requirements. Despite this normative recognition, the evidentiary process in court remains fraught with significant challenges, including concerns over the authenticity and integrity of electronic documents, difficulties in verifying the identities of contracting parties, limited technological literacy among law enforcement officials, inadequate judicial infrastructure for digital evidence examination, and jurisdictional complexities in cross-border digital transactions. To address these challenges, this study recommends continuous regulatory updates, the adoption of advanced security technologies such as encryption and certified digital signatures, capacity-building programs for legal practitioners, strengthened digital forensic systems, and enhanced public awareness regarding safe digital transaction practices. These combined efforts are expected to improve legal certainty and protection for parties engaged in electronic transactions within the Indonesian legal system.
Co-Authors Hingis Sangian, Arshenia Munis, Naufal Afra Nico Nico Siswanto, Deddy Supriadi, Taufiq