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All Journal Indonesian Journal of Law and Economics Review Jurnal Sahabat ISNU SU
Suaibatul Aslamia
Universitas Islam Negeri Sumatera Utara
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Taxpayer Rights and Obligations in Tax Collection According to the General Provisions and Tax Procedures Law (KUP) Nisa Alifia Siregar; Naziera Al Hadar; M. Ikhwannur; Suaibatul Aslamia; Vivy Cindya
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): ISNU Sahabat Mei 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.823

Abstract

This study aims to analyze the effectiveness of tax collection mechanisms in the Indonesian tax system and assess the extent to which legal protection for taxpayers is implemented in practice. Tax collection, which is divided into passive and active approaches, has direct implications for public fiscal compliance and state revenue. Although the Law on General Provisions and Tax Procedures (UU KUP) regulates taxpayer rights such as objections, appeals, and reductions in administrative sanctions, various normative and practical barriers remain that create legal uncertainty, especially for small taxpayers. This study also examines the role of external oversight through the Indonesian Ombudsman and the importance of an educational approach in increasing voluntary compliance. The results of this study emphasize the need for a more equitable and transparent reformulation of tax collection policies to create a balance between state interests and the protection of citizens' rights.
A Maqasid Sharia Perspective on the Cancellation of BPJS PBI Participation Contracts in Healthcare Services: Tinjauan Maqashid Syariah Terhadap Pembatalan Akad Kepesertaan BPJS PBI Dalam Layanan Kesehatan Suaibatul Aslamia; Rahmat Hidayat
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1640

Abstract

General Background Health functions as a fundamental constitutional right requiring government-organized social security mechanisms. Specific Background Authorities provide medical coverage for impoverished citizens through mutual assistance agreements, yet officials frequently terminate these memberships during administrative data updates without notifying vulnerable patients. Knowledge Gap While existing literature examines legal administrative safeguards and general religious insurance concepts, comprehensive analyses evaluating unnotified medical contract cancellations specifically through targeted religious objective frameworks remain absent. Aims This normative legal study analyzes the sudden termination of social assistance clinical contracts using fundamental religious objectives. Results Administrative membership cancellations deprive poor populations of essential medical treatments and force them to pay high hospital bills. These sudden actions directly contradict the religious mandates of preserving human existence and securing personal property by threatening patient survival and exacerbating economic burdens. Novelty This research distinctly classifies government-funded medical coverage cancellations as a direct violation of mutual assistance agreements that fundamentally disrupts the religious obligation to preserve human existence and financial stability. Implications Administrative agencies must implement transparent and selective data verification procedures to guarantee uninterrupted clinical access for impoverished citizens and maintain public welfare. Highlights Government-sponsored medical coverage operates as a mutual assistance social agreement for impoverished citizens. Unnotified membership cancellations force vulnerable patients to bear unaffordable treatment costs independently. Administrative authorities must ensure transparent data verification to guarantee uninterrupted clinical access. Keywords Maqashid Syariah; Mutual Assistance; Medical Access; Contract Cancellation; Social Security
Co-Authors Hidayat, Rahmat M. Ikhwannur Naziera Al Hadar Nisa Alifia Siregar Vivy Cindya