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All Journal Ghaly: Journal of Islamic Economic Law ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Tanzilul Khoir Hasibuan
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.
PENOLAKAN PEMBAYARAN TUNAI PADA ENDORPHINS COOKIES KOTA MEDAN: PERSPEKTIF HUKUM DAN MASLAHAH Tanzilul Khoir Hasibuan; Nurasiah
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/hh8h9t25

Abstract

Perkembangan transaksi digital mendorong pelaku usaha beralih dari pembayaran tunai ke sistem non-tunai melalui kebijakan cashless only. Penerapan kebijakan tersebut secara sepihak menimbulkan persoalan mengenai kedudukan hukum penolakan pembayaran tunai serta kemaslahatan dan kemudaratan yang ditimbulkannya bagi konsumen. Penelitian ini bertujuan menganalisis kedudukan hukum kebijakan cashless only pada Endorphins Cookies Kota Medan berdasarkan hukum mata uang, hukum perjanjian, dan perlindungan konsumen, serta menganalisisnya berdasarkan konsep maslahah dan mafsadah dalam hukum Islam. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan sosiologis. Data primer diperoleh melalui observasi dan wawancara terhadap karyawan dan konsumen Endorphins Cookies, sedangkan data sekunder diperoleh melalui studi literatur dan peraturan perundang-undangan. Data dianalisis secara kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan cashless only tidak secara langsung dapat dikategorikan sebagai pelanggaran Pasal 23 ayat (1) UU No. 7 Tahun 2011 tentang Mata Uang karena transaksi tetap menggunakan Rupiah melalui instrumen non-tunai. Namun, belum terdapat ketentuan khusus yang secara eksplisit memberikan dasar hukum bagi pelaku usaha untuk membatasi pembayaran tunai. Dari perspektif perjanjian dan perlindungan konsumen, kebijakan tersebut dapat berlaku apabila telah diinformasikan sebelum transaksi dan disetujui konsumen. Dalam perspektif maslahah, kebijakan ini termasuk maslahah hajjiyyah karena memberikan kemudahan, efisiensi, keamanan, dan transparansi transaksi, tetapi juga berpotensi menimbulkan mafsadah berupa eksklusi bagi konsumen yang memiliki keterbatasan akses terhadap pembayaran digital.
Co-Authors Indana Halwa Shabri Nurasiah Rif’an Rizwani Dara Betha Tisda Arumni