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Journal of Tax Law and Policy

jtlp
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Published by Scientia Integritas Utama

ISSN : 2829579X EISSN : 28297636 DOI : https://doi.org/10.56282/jtlp.v1i1.59

Core Subject : Humanities, Social,

Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Journal of Tax Law and Policy is a comprehensive critical analysis and research on all tax issues with legal and policy relevance, from both direct and indirect taxes in countries around the world. The Journal aims are to bridge the worlds of both theory and practice by targeting scholars, practitioners, lawmakers, law enforcers, and policymakers as its authors and audience.

Arjuna Subject : Ilmu Sosial - Hukum

Articles 43 Documents

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ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS Leo B. Barus
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

The scarcity of normative studies related to the terminology of taxpayers and taxpayers, many developed countries use the terminology of taxpayers, and the more substance taxpayers refer to in the decisions of the Constitutional Court, it is necessary to conduct a study of the terminology of taxpayers and taxpayers in order to produce legal concepts that are ideal. al to one of these terminologies. A ius constituen-dum is needed in forming a positive law that shows the formulation of a concept in a definitive, firm, and transparent manner so that it is sufficient to use normative legal methods. The terminology of the taxpayer has not met the requirements in the form of "the definition must be clearer than the definiendum,” "must not mention the concept in its formulation,” and "must be able to switch back and forth between the concept and its formulation.” It is hoped that there will be a reform of the Tax Formal Law that changes the terminology of the taxpayer to the terminology of the taxpayer because it has a tendency to be a development hero and deserves excellent service from the regional and central tax authorities. The current tax laws and regulations use the terminology of taxpayers, not taxpayers. However, based on the results of literature, philosophical, and juridical studies, it is concluded that the ideal terminology in the tax laws and regulations in Indonesia is the taxpayer.

CERTAINTY AND SIMPLICITY PRINCIPLE IN BROADENING THE SCOPE OF TAX AUDIT IN INDONESIA Yuli T. Hidayat; Henry DP Sinaga
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

It is necessary to construct the prevailing tax laws and regulations that apply to the period and scope of tax audit in Indonesia. The construction results lead this article to implement the principle of certainty and simplicity in producing the ideal legal concept for the future period and scope of the tax audit. This article uses the normative juridical method using a legal inventory approach (positive), legal principles, and legal systematics and synchronization based on three legal materials: primary legal material, secondary legal material, and tertiary legal material. The scope of a tax audit, which includes one, several, or all types of taxes, potentially causes several risks, including the evidence that must be disclosed by Article 12 paragraph (3) and an explanation of Article 29 of UU KUP, the low rate of Audit Coverage Ratio (ACR), the emergence of legal uncertainty between taxpayers who have been examined with taxpayers who have not or have never been examined considering the legal expiration of the tax assessment letter (SKP), and intersecting between the formulation of corruption and tax audit results which is not by Article 12 paragraph (3) and explanation of Article 29 of UU KUP as the corruption formulation affirms the whose position cause state financial losses or state economy. The principle of certainty and simplicity in the tax audit scope will enhance the ACR and further streamline tax examination and period. this article generates the legal concept of a tax audit that broadens the scope of a tax audit, which does not only cover one, several, or all types of taxes but reaches certain accounts and is a critical point in calculating taxes that still have to be paid.

LEGAL RECONSTRUCTION ON DOMESTIC RELATED PARTY TRANSACTIONS Yudha Pramana
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

It is necessary to conduct a juridical study to minimize the transfer of income or the basis of imposition of taxes and fees from one taxpayer to another, which can be engineered to reduce the total amount of tax payable on taxpayers who have speuniquelationships within the country. Based on distributive justice and corrective justice concepts and the hierarchy of laws and regulations (stafenbau theory). This article applies a normative juridical method with an evaluative and prescriptive thought. This method uses a positive legal inventory approach, an approach to legal principles, an approach to legal systematics, and a vertical and horizontal synchronization approach. Tax disputes related to unique relationships still occur. Even related parties’ transactions Domestic transactions are often complex business transactions between companies and their managers, directors, shareholders, or affiliates, making state tax revenues suboptimal. This paper requires an in-depth socio-legal research study, but this paper can enrich empirical research. This paper produces two novelties in the form of legal reconstruction. First, the rules for domestic-related transactions still rely on the arm's length principle (ALP), which is adequate to apply to cross-border transactions between related parties. Domestic special relationship transactions have their complexities. Second, there is a need for legal reconstruction of domestic related party transactions oriented towards increasing compliance (reporting certain transactions) and providing access to tax authorities in jointly taking responsibility for preventing and overcoming suboptimal state tax revenues.

CAPABILITY DEPRIVATION MEETS THE DIGITAL DIVIDE: THE URGENCY OF ACCESSIBILITY AND CONNECTIVITY IN ALLEVIATING THE POVERTY OF TOBACCO FARMERS IN INDONESIA Aditya Wirawan; Esmi Warassih; Benny Rikardo P. Sinaga
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Although the area and production of smallholder plantation tobacco plants cover more than 99% of the total plantation area and tobacco production in Indonesia, the allocation of Tobacco Excise Production Sharing Funds (Dana Bagi Hasil Cukai Hasil Tembakau/DBHCHT) in 2017-2021 has been approximately Rp. 2.9 trillion per year, and several DBHCHT laws and regulations are adequate, but many tobacco farmers are still in poverty. Based on the statute’s normative method, conceptual, analytical, and case techniques. As the synthesis of several poverty theories affirms that poverty is the scarcity of means of livelihood or the limited level of welfare of a person or a community due to the instability of existing resources and the deprivation of basic capabilities, which results in the inability to achieve their certain functions and goals, it is essential to solving the capability deprivation and digital divide of tobacco farmers by improving the accessibility and connectivity. The Directorate General of Fiscal Balance is necessary to build a website and monitor and evaluate transparently against any obstacles to accessibility and connectivity. Two conclusions were generated. First, the deprivation of capabilities and the digital divide are causes of poverty, so it is necessary to assess alternative policies through access and connection of adequate and sustainable information and communication technologies for tobacco farmers and communities or farmer groups. Second, the government should provide the accessibility and connectivity of tobacco farmers in Indonesia by strengthening tobacco farmer groups (such as cooperatives) and strengthening the cost-effectiveness of technology and value-added service provision.

IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE? Agus P. Priyono; Henry DP Sinaga
Journal of Tax Law and Policy Vol. 1 No. 1 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

It is necessary and urgent to construct provisions regarding tax disputes in the tax court. So that the concept (law) of administrative justice is produced as a problem solving of tax disputes. This article uses a normative juridical method with a prescriptive and evaluative line of thought. Indonesia's tax disputes (including central taxes, regional taxes, and customs and excise) are significant. The percentage of decisions that partially and fully grant the disputes submitted by taxpayers is consistently above from 2014 to 2020. The proposed reform of the Tax Court Law, which shows its characteristics as a settlement of tax dispute cases and at the same time as a problem solver, among others, regulates the existence of an appeals conference or hearing and its characteristics before filing a tax dispute. The handling of applicable tax disputes is still limited to resolving dispute cases, not yet reaching a problem-solving of tax disputes. The handling of civil and criminal cases in court and arbitration has adopted the handling of case resolution and problem-solving of arguments. This will only lead to recurring problems in tax disputes, including the filing of appeals and tax claims that remain a lot, the number of beschikking which is granted partially or wholly even though it is based on the same statutory regulations, the incurrence of extra costs, and additional time for the tax-disputinguting parties. Thus, administrative justice can be considered a fair problem solver in resolving tax disputes between taxpayers and the tax authorities.

RESTORATIVE JUSTICE ASPECT IN STRENGTHENING PRELIMINARY EVIDENCE AUDIT IN INDONESIAN TAXATION Denny Irawan
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Challenges and problems of justice in handling tax crime cases must be handled by implementing restorative justice in examining preliminary evidence in the field of taxation. This has also been confirmed in the National Medium-Term Development Plan (RPJMN) 2020-2024, which emphasizes that the improvement of the legal system must be realized through one crucial strategy, namely the application of Restorative Justice. Based on a study using a normative juridical method that can answer problem-identification and provide suggestions, this paper produces two conclusions. First, the principle of restorative justice is still very adequate to be adopted in the rules for examining preliminary evidence, as regulated in Number 18/PMK.03/2021, which has amended several provisions in PMK Number 239/PMK.03/2014. Secondly, restorative justice provisions in strengthening preliminary evidence examinations should be based on the following two essential keys. First, preventing tax avoidance and tax evasion is carried out through efforts to obtain consistent benefits rather than punishment. Second, preliminary evidence is examined if tax avoidance and tax evasion have occurred and if efforts are needed to recover state revenue losses from the sector through solutions and support for the state as a victim of active state participation and taxpayers. Thus, producing rules for examining preliminary evidence that reflect the fulfillment of material requirements, formal requirements, and restorative justice mechanisms.

LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAXPAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA: (PART 1 OF 2) Henry D.P. Sinaga; Yuli T. Hidayat
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

There is still an empirical and philosophical juridical gap in tax audits on Overpayment Tax Returns (SPT) as referred to in Article 17 and Article 17B of the KUP Law. It is necessary to conduct philosophical research in the field of non-positivistic law with the method of legal deconstruction and use the theory of justice as fairness that John Rawls has put forward in answering the two existing problems. This study yields two conclusions. First, legal texts related to Article 17 and Article 17 B of the KUP Law and Regulation of the Minister of Finance Number 17/PMK.03/2013 in conjunction with Regulation of the Minister of Finance Number 184/PMK.03/2015 in conjunction with Regulation of the Minister of Finance Number 18/PMK.03/ 2021 does not meet the theory of justice as fairness to taxpayers. Second, it is necessary to carry out legal deconstruction of Article 17B of the KUP Law so that a definitive legal text in tax audits is produced based on the theory of justice as fairness. It is recommended that there be reforms to tax laws and regulations related to the provisions on the examination of Overpayment Tax Returns (SPT) that take into account the following matters, among others, the abolition of the (12 month) audit period of Overpayment Tax Returns (SPT) while maintaining the same examination period and equal treatment of administrative sanctions in exchange for interest fairly.

NOVUM AND UNREVEALED DATA IN TAX DISPUTES IN INDONESIA: A LEGAL CERTAINTY PERSPECTIVE Risanto Risanto; Arief Hakim P. Lubis
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

The previously novum and undisclosed data are still (potentially) a problem in tax administration in Indonesia, as the facts show that there are several court decisions regarding the issuance of additional tax underpayment assessment letters (SKPKBT). It is necessary to conduct a study expected to produce legal concepts from the novum and data that were not previously disclosed to provide legal certainty to taxpayers and the state. Based on the normative juridical method, two conclusions were drawn. First, the novum arrangement and/or data that are seriously disclosed in the Elucidation of Article 15 paragraph (1) of the KUP Law, PMK Number 145/PMK.03/2012 in conjunction with PMK Number 18/PMK.03/2021, and SE-33/PJ. 31/1990 is still unclear, biased, and contains multiple meanings or provides an opportunity to be interpreted differently. Second, there is a renewal of understanding and/or understanding of novum and/or data that were not previously disclosed, which should reach the principles of propriety to act or act and propriety not to work or not to act against taxpayers and tax authorities. It is recommended that the sentence structure, wording, and use of the term novum and/or previously undisclosed data, which will later be standardized in tax laws and regulations, refer to data, documents, evidence, and parts of data, documents, and evidence. - evidence that is not used as the basis for issuing a tax assessment letter following the provisions of the legislation in the field of taxation.

TAX BAILIFF ROLES POST ASSETS CONFISCATION ON SUSPECT OF TAX CRIME IN INDONESIA Parluhutan Rajagukguk; Hariomurti Tri Kuntonegoro
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Empirical and juridical gaps in confiscating suspects' assets by tax investigators in Indonesia must be addressed immediately because they can potentially cause legal problems in the future. Two conclusions were produced based on the normative juridical method carried out through an inventory of primary, secondary, and tertiary legal materials. First, the confiscation of the suspect's assets in a criminal act in the taxation sector, as referred to in Article 44 paragraph (2) letter j of the KUP Law, still leaves a legal vacuum and, at the same time, ignores the checks and balances mechanism in the assessment, maintenance, management, and or auction after the tax investigators carry out the confiscation of assets. Second, the role of the tax bailiff after the confiscation of the suspect's assets carried out by tax investigators is more reflective of justice, legal certainty, and public benefits for the actors involved in confiscating and recovering losses in the state revenue. It is recommended to reform the Tax Collection Law in terms of adding the authority of the tax bailiff in Indonesia as well as the making of a Government Regulation or at least a Regulation of the Minister of Finance which regulates the number of legal vacancies after the confiscation of the suspect's assets is carried out by tax investigators.

VOLUNTARY DISCLOSURE PROGRAM IN TAXATION AND ITS CERTIFICATES: A PHILOSOPHICAL PERSPECTIVE Anis Wahyu Hermawan
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

The Voluntary Disclosure Program (VDP) for Individual Taxpayers has taken place from 1 January to 30 June 2022. One of the conditions for participating in the second VDP policy is that the Taxpayer revokes the filing of legal remedies (objections, appeals, and so forth), but Law Number 7 of 2021 and Minister of Finance Regulation (PMK) Number 196/PMK.03/2021 does not regulate requests for refunds of overpaid taxes, reduction or elimination of administrative sanctions, reduction or cancellation of incorrect notice of tax assessment, reduction or cancellation of incorrect notice of tax collection, objections, correction, appeal, lawsuit, and/or post-VDP review. It is necessary to carry out a philosophical study related to taxpayers who do not submit legal remedies at the time of submission of the Notification of Asset Disclosure. However, taxpayers will likely file legal remedies related to the 2016-2020 Fiscal Year after receiving a statement. It was concluded that the philosophical applicability of the Certificate of Disclosure of Net Assets had been embodied in legal certainty, a guarantee of justice, and legal effectiveness for taxpayers and the State in the form of completion and certainty of tax rights and obligations for the 2016-2020 tax year.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mochamad Nuruz Zaman

Contact Email scientium@scientium.co.id

Phone +6281232891993

Journal Mail Official editorial@scientium.co.id

Editorial Address Jl Tebet Raya No.2 Blok C lt.3 Tebet Barat, Tebet. Jakarta Selatan, DKI Jakarta - 12810

Location Kota adm. jakarta selatan, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mochamad Nuruz Zaman

Contact Email
scientium@scientium.co.id

Phone
+6281232891993

Journal Mail Official
editorial@scientium.co.id

Editorial Address
Jl Tebet Raya No.2 Blok C lt.3 Tebet Barat, Tebet. Jakarta Selatan, DKI Jakarta - 12810

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA