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All Journal Aksioreligia : Jurnal Studi Keislaman Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Nurlaila Sari
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
Perlindungan Konsumen atas Wanprestasi Pelaku Usaha dalam Transaksi Pakaian Bekas (Preloved) melalui Live Tiktok Perspektif Ibnu Taimiyah Nurlaila Sari; Bagus Ramadi
Aksioreligia Vol. 4 No. 2 (2026): Aksioreligia : Jurnal Studi Keislaman
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/aksioreligia.v4i2.1213

Abstract

The sale and purchase of preloved clothing through the livestreaming feature on the TikTok application facilitates public shopping; however, such transactions can give rise to legal issues when business actors fail to fulfill their agreed obligations, thereby leaving consumer rights unfulfilled. This condition causes consumer losses and necessitates an analysis of consumer protection mechanisms and the legal liability of business actors. This study aims to analyze consumer protection against breach of contract by business actors in preloved clothing transactions via TikTok Live, evaluated under positive legal provisions and Ibn Taimiyah's perspective. This normative legal research employs statutory and conceptual approaches conducted through library research. The findings reveal that breach of contract by business actors in preloved clothing transactions via TikTok Live incurs financial losses for consumers and imposes an obligation on business actors to remedy consumer rights in accordance with applicable laws. From Ibn Taimiyah’s perspective, fulfilling contractual obligations is an integral part of the principles of justice, honesty, and trustworthiness (amanah) in muamalah. A breach of contract directly contradicts these principles; thus, the restoration of consumer rights is essential to establishing fair and transparent transactions. Ultimately, this study contributes to formulating the limits of legal liability for social commerce business actors by integrating the norms of the Consumer Protection Law (UUPK) and Ibn Taimiyah's doctrine of ḥisbah to ensure legal certainty and transactional justice.
Co-Authors Bagus Ramadi Khairul Nisa Lubis Nurhalim Perdana Nurleli Suseno Shintya Batu Bara