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All Journal KADARKUM: Jurnal Pengabdian Kepada Masyarakat ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Indana Halwa Shabri
Universitas Islam Negeri Sumatera Utara
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Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002 Indana Halwa Shabri; Rizwani Dara Betha; Tisda Arumni; Tanzilul Khoir Hasibuan; Rif’an
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.811

Abstract

Tax disputes between taxpayers and fiscal authorities are a frequent issue in tax administration practices in Indonesia. These conflicts typically arise from mismatched perceptions in determining the amount of tax payable, which often leads to objections, appeals, and even judicial reviews. This study aims to examine the legal framework for how the tax dispute resolution system is regulated and implemented based on the provisions of Law Number 14 of 2002 concerning the Tax Court. The method used is a normative-juridical approach by examining laws and regulations, legal doctrine, and several Tax Court decisions. The results show that the number of tax disputes has continued to increase over the past five years, dominated by disputes related to VAT and Income Tax. Furthermore, procedural and substantive legal obstacles remain that hinder optimal protection of taxpayers' rights. The Tax Court plays a crucial role in ensuring justice by correcting tax authorities' decisions that do not meet the principles of legality and justice. This study emphasizes the need for reform of the objection system, increased tax legal literacy, and regulatory improvements in response to the dynamics of the digital economy.
Implementasi Program Pengabdian Terpadu dalam Meningkatkan Literasi dan Kesadaran Hukum Masyarakat Nagori Bangun Indana Halwa Shabri; Nayla Aulia Rangkuti; Trisnanda Rielta; Chairun Nissa Eprianty; Siti Adinda Puspita
KADARKUM: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Juni
Publisher : Fakultas Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/gjbqkv71

Abstract

Program pengabdian terpadu ini bertujuan untuk meningkatkan literasi dan kesadaran hukum masyarakat Nagori Bangun, Kabupaten Simalungun, Sumatera Utara, melalui dua program kerja utama, yakni penyuluhan hukum lintas jenjang pendidikan dan pendirian Pojok Literasi. Kegiatan penyuluhan dilaksanakan di tingkat Sekolah Menengah Pertama dengan tema cyber bullying dan Sekolah Menengah Atas dengan tema bahaya narkoba, menggunakan metode partisipatif berupa ceramah interaktif, diskusi kelompok, permainan peran, dan keterlibatan narasumber eksternal. Sementara itu, Pojok Literasi didirikan di SDN No 091258 Bangun sebagai ruang baca komunitas yang menyediakan koleksi buku pengetahuan umum, buku pelajaran, buku cerita anak, bacaan motivasi, dan buku keagamaan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian hukum empiris, di mana data diperoleh melalui observasi partisipatif, wawancara, dan dokumentasi selama pelaksanaan program. Hasil kegiatan menunjukkan bahwa penyuluhan hukum berhasil meningkatkan pemahaman siswa terhadap konsekuensi hukum dari perilaku menyimpang, yang tercermin dari peningkatan skor pengetahuan antara sebelum dan sesudah kegiatan. Pojok Literasi memberikan dampak struktural jangka panjang dengan menyediakan akses informasi yang mudah dijangkau masyarakat, sekaligus menjadi ruang interaksi sosial dan belajar kolektif. Kendala yang dihadapi meliputi keterbatasan koleksi buku dan sarana fisik pendukung, serta perlunya pendampingan berkelanjutan untuk mengubah perilaku secara substantif. Program ini merekomendasikan penguatan kolaborasi antara perguruan tinggi, pemerintah nagori, dan instansi pembinaan hukum, serta replikasi model serupa di nagori-nagori lain di Kabupaten Simalungun guna menciptakan ekosistem literasi hukum yang berkelanjutan dan tidak bergantung pada kehadiran tim pengabdian.
Co-Authors Chairun Nissa Eprianty Nayla Aulia Rangkuti Rif’an Rizwani Dara Betha Siti Adinda Puspita Tanzilul Khoir Hasibuan Tisda Arumni Trisnanda Rielta