Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Rika Nurrizkiana
Unknown Affiliation
Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Hukum Pajak terhadap Praktik Penggelapan Pajak di Indonesia: Studi Kasus Dermawati Turnip Ayu Kusuma Dewi, Sekar; Ida Farida; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.12

Abstract

This study analyzes the application of tax law to tax evasion practices in Indonesia through the case of Dermawati Turnip. The research focuses on the criminal aspects of taxation as regulated under Article 39 paragraph (1) letters d and i of Law No. 6 of 1983 on General Provisions and Tax Procedures (UU KUP) and its relation to Article 3 of Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering Crimes (UU TPPU). Using a normative juridical and descriptive analytical approach, the findings reveal that Dermawati intentionally failed to remit collected taxes and submitted falsified tax reports, causing significant losses to the state. The acts fulfilled all elements of criminal tax offenses with deliberate intent (dolus directus) and demonstrated a direct linkage between tax evasion and money laundering. Strengthening Indonesia’s tax enforcement requires institutional synergy, consistent sanction implementation, and the enhancement of public fiscal morality.
Analisis terhadap Putusan Pengadilan Pajak Nomor PUT-015148.16/2020/PP/M.VIIIA Tahun 2025: Studi Kasus Sengketa Pajak Pertambahan Nilai atas PT Hina Motors Sales Indonesia Al, Lena; Ida Farida Adi Prawira; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.11

Abstract

This study aims to analyze the legal basis and judicial considerations in Tax Court Decision No. PUT-015148.16/2020/PP/M.VIIIA of 2025 concerning a Value Added Tax dispute between PT Hino Motors Sales Indonesia and the Directorate General of Taxes. The research employs a normative juridical approach with qualitative analysis of legal documents and tax regulations. The results show that the Tax Court found the Directorate General of Taxes failed to fully uphold the principles of legal certainty, fairness, and transparency during the tax audit. Several tax corrections were deemed invalid due to lack of evidence, while minor ones remained payable. This decision emphasizes the importance of applying the rule of law in taxation and strengthens the Tax Court’s role as a guardian of fiscal justice in Indonesia.
Co-Authors Al, Lena Ayu Kusuma Dewi, Sekar Ida Farida Ida Farida Adi Prawira