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Journal of Tax Law and Policy
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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Effect of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on Value Added Tax (VAT) Revenue Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.515

Abstract

Value Added Tax (VAT) is one of the mainstays of tax revenue that many jurisdictions, including Indonesia, can rely on in the future given the tendency in the digital era for competition to reduce corporate income tax rates in many countries and modern society faces challenges to deal with tax avoidance. Given the lack of research on VAT performance from 1984-2022, it is necessary to analyze and determine the influence of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on VRR in Indonesia. Based on the Structural Equation Model (SEM) method, it is concluded that VAT C-efficiency has a positive and significant effect on VRR, VAT Buoyancy has a negative and insignificant effect on VRR, and VAT Elasticity has a negative and significant effect on VRR. While simultaneously, VAT C-efficiency, VAT Buoyancy, and VAT Elasticity greatly influence VRR. It is recommended that VRR be improved by increasing VAT C-efficiency.
Artificial Intelligence in Efficient and Effective Tax Audit Alam, Ryan Saputra; Umran, Fankar; Saleh, Hendra Noor
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.536

Abstract

Tax ratio to Gross Domestic Product (GDP) in Indonesia in the last 5 (five) years is still below 11%. In fact, the standards of the United Nations, International Monetary Fund, World Bank and the Organization for Economic Co-operation and Development in 2015 have agreed that the tax ratio to achieve the Sustainable Development Goals should be at least 15%. Based on the conceptual review, this study produces 2 (two) conclusions. First, the implementation of tax audits has not made a significant contribution to increasing the tax ratio in Indonesia. Tax audits that contribute to improving tax compliance and increasing the tax ratio should be supported by technology that can increase the effectiveness and efficiency of the tax audit itself. Second, Tax Auditors and AIs should collaborate in handling routine tax audit tasks. It is recommended that the DGT seek to increase its tax auditors' interest in AI technology in improving audit evidence collection and that tax auditors should be able to rely on the use of intelligent software in improving the quality of the audit process..
ADDRESSING GLOBAL TAX AVOIDANCE AND TAX EVASION IN INDONESIA Yudisatria, Aria
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

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Abstract

Globalisation has significantly reshaped the global economy, enabling the seamless movement of capital, resources, and information across borders. While this transformation has brought economic benefits, it has also facilitated aggressive tax avoidance and evasion by multinational enterprises (MNEs) and individuals. These actors exploit international tax loopholes, shifting profits to tax havens to minimise tax liabilities. In Indonesia, this phenomenon poses a serious challenge, leading to substantial revenue losses that impact economic development and social welfare. This research examines the relationship between globalisation and tax avoidance, focusing on the Indonesian context. It explores the role of global tax governance and the implementation of a smart regulation framework as potential solutions. The study argues that an inclusive global tax governance system and a responsive regulatory tax regime through smart regulation are crucial to effectively addressing aggressive tax avoidance and evasion in Indonesia.
COMMUNICATION APPROACH ON TAX ENFORCEMENT IN BUILDING TAX COMPLIANCE IN INDONESIA Musaiyana
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.550

Abstract

Tax enforcement should be able to influence the public's view of tax compliance, through communication approach which is a form of influencing the view of society from non-penal to overcome tax evasion. This inability can be seen from several empirical facts, such as the low audit coverage ratio and still having to face challenges in the form of high levels of tax objection submissions. Based on conseptual approach, this articlr produces two conclusions. First, tax enforcement in Indonesia is currently taking inventory of the flow of legal information between senders and recipients, not yet reaching an open tax system in order to influence tax compliance. Second, effective legal communication in tax enforcement in Indonesia can be carried out through building legal morality, because it is able to create a tax (legal) system that is open and can be understood and accepted by the parties communicating in tax enforcement. It is recommended that there be regular training and webinars on legal communication with tax enforcers in Indonesia.
OPTIMAL TAX INVESTIGATION BASED ON THE RECOVERY OF STATE REVENUE LOSSES Widodo, Wahyu; Darmawan, Rizki Piet
Journal of Tax Law and Policy Vol. 3 No. 3 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

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Abstract

This study investigates the optimal implementation of tax crime investigations aimed at safeguarding the state’s revenue interests. It emphasizes that the recovery of losses to state revenue must be the primary focus in tax crime investigations, in line with the principles of restorative justice. The study uses a normative legal approach grounded in statutory provisions, legal doctrines, and empirical data to address whether tax investigations in Indonesia reflect restorative objectives and what guiding principles may enhance their effectiveness
Assessing the Role of Legal Principles in Tax Audit Sampling Methods: A Doctrinal Study on Fairness and Equity in Indonesia Bahiramsyah, Achmad
Journal of Tax Law and Policy Vol. 3 No. 3 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i3.565

Abstract

Kajian doktrinal ini menganalisis penggunaan metode pengambilan sampel dalam audit pajak di Indonesia, khususnya dalam konteks prinsip kewajaran dan kesetaraan yang mendasari sistem perpajakan nasional. Mengingat sistem perpajakan Indonesia berbasis self-assessment, audit pajak menjadi instrumen vital dalam memastikan kepatuhan wajib pajak. Akan tetapi, ketidakjelasan regulasi mengenai metode pengambilan sampel dalam pemeriksaan pajak menimbulkan risiko bias dan ketidakadilan, yang pada gilirannya merusak kepercayaan wajib pajak terhadap sistem perpajakan. Melalui pendekatan hukum doktrinal, penelitian ini mengkaji dasar hukum yang berlaku, menilai keselarasan praktik pengambilan sampel saat ini dengan prinsip fairness dan equity, serta mengusulkan kerangka hukum ideal untuk menjamin audit sampling yang adil. Hasil penelitian menunjukkan bahwa ketentuan perundang-undangan saat ini, seperti UU KUP dan PMK tentang pemeriksaan pajak, belum secara eksplisit mengatur metode pengambilan sampel, sehingga menyebabkan inkonsistensi dan ketidakpastian hukum. Ditemukan bahwa praktik pengambilan sampel saat ini belum sepenuhnya sejalan dengan prinsip kewajaran dan kesetaraan karena ketiadaan standar hukum yang jelas. Sebagai solusi, penelitian ini mengusulkan kerangka hukum yang mencakup kodifikasi prosedur audit sampling, implementasi pendekatan audit berbasis risiko, pembentukan badan pengawas independen, serta transparansi dan keterlibatan aktif para pemangku kepentingan dalam proses audit pajak. Dengan penerapan kerangka hukum ini, penelitian berharap terciptanya audit sampling yang transparan, adil, dan konsisten, yang pada akhirnya memperkuat kepercayaan wajib pajak serta efektivitas sistem perpajakan Indonesia.
Tax Incentives for Carbon Trading in Indonesia: Fostering Sustainable Green Finance Edy Edwin P. Ginting
Journal of Tax Law and Policy Vol. 3 No. 3 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i3.581

Abstract

Perdagangan karbon merupakan mekanisme penting dalam upaya global mengurangi emisi gas rumah kaca. Di Indonesia, penerapan sistem Nilai Ekonomi Karbon (NEK) dan peluncuran bursa karbon menjadi langkah strategis menuju ekonomi rendah karbon. Namun, keberhasilan inisiatif ini sangat bergantung pada efektivitas dukungan fiskal, khususnya melalui insentif pajak. Penelitian ini bertujuan untuk menganalisis kerangka hukum dan kebijakan fiskal Indonesia dalam mendukung perdagangan karbon, mengevaluasi tantangan penerapan insentif pajak, serta merancang desain insentif pajak yang dapat memperkuat partisipasi sektor swasta dan keuangan hijau berkelanjutan. Dengan pendekatan doktrinal, kajian ini membandingkan praktik internasional dan menganalisis regulasi domestik, termasuk UU No. 7 Tahun 2021 dan berbagai peraturan turunan terkait perdagangan karbon. Hasil studi menunjukkan bahwa meskipun kerangka hukum Indonesia relatif lengkap, implementasi masih menghadapi tantangan seperti keterbatasan teknis, rendahnya pemahaman, dan minimnya integrasi fiskal-lingkungan. Oleh karena itu, desain insentif pajak yang terintegrasi dengan mekanisme perdagangan karbon, disertai penguatan kapasitas dan koordinasi antar lembaga, menjadi kunci dalam mendorong partisipasi swasta dan transisi menuju ekonomi hijau. Penelitian ini menawarkan kontribusi teoritis dan praktis dalam membangun kebijakan fiskal yang lebih responsif terhadap tantangan iklim.
How Buoyant is the Indonesian Value Added Tax (VAT) System: A Law and Policy Perspective Joko Purnomo Raharjo; Sinaga, Henry
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.582

Abstract

Pajak Pertambahan Nilai (PPN) merupakan komponen penting dalam struktur penerimaan negara Indonesia, namun efektivitasnya dalam merespons pertumbuhan ekonomi masih dipertanyakan. Konsep tax buoyancy digunakan untuk mengukur sejauh mana penerimaan PPN meningkat seiring dengan pertumbuhan Produk Domestik Bruto (PDB), sebagai indikator efisiensi dan ketahanan sistem perpajakan. Studi ini bertujuan untuk menganalisis tingkat tax buoyancy PPN di Indonesia dari perspektif hukum dan kebijakan fiskal, dengan menggunakan pendekatan doktrinal dan interdisipliner. Penelitian ini mengevaluasi kinerja historis PPN Indonesia, membandingkannya dengan negara lain seperti Singapura, Malaysia, India, dan negara-negara OECD, serta menelaah pengaruh kebijakan pembebasan pajak, struktur ekonomi, dan reformasi administrasi terhadap elastisitas penerimaan PPN. Ditemukan bahwa tax buoyancy PPN Indonesia cenderung berada di bawah 1, menunjukkan ketidakmampuan sistem PPN untuk menangkap pertumbuhan ekonomi secara proporsional. Kondisi ini diperparah oleh kelemahan struktural seperti dominasi sektor informal, lemahnya kepatuhan wajib pajak, dan kebijakan pembebasan yang sempit. Implikasi hukumnya menunjukkan perlunya pembaruan regulasi perpajakan untuk meningkatkan kepastian hukum, perluasan basis pajak, dan reformasi kebijakan fiskal agar sistem PPN menjadi lebih responsif, adil, dan berkelanjutan. Studi ini menawarkan kontribusi baru melalui integrasi analisis hukum dan ekonomi fiskal dalam menilai daya apung pajak serta menyarankan strategi reformasi berbasis bukti untuk memperkuat posisi PPN sebagai pilar utama dalam pembangunan fiskal Indonesia.
The Principle of Legal Certainty and Retroactive Tax Penalties: A Doctrinal Dilemma in Fiscal Criminal Law Hartanto, Anton
Journal of Tax Law and Policy Vol. 4 No. 1 (2025): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v4i1.593

Abstract

Tax law plays a central role in ensuring state revenue and regulating economic activity. The principle of legal certainty serves as a crucial foundation in the tax law system, as it guarantees that tax regulations are predictable and non-retroactive. However, the application of retroactive tax sanctions has sparked serious debate within fiscal criminal law, particularly because it potentially violates the principle of legal certainty, which is constitutionally guaranteed in Indonesia. This study employs a doctrinal approach to examine three key issues: (1) the alignment between retroactive tax sanctions and the principle of legal certainty; (2) the legal and doctrinal frameworks that permit the retroactive application of tax laws; and(3) specific circumstances that may justify retroactivity without infringing upon legal certainty. The study finds that although criminal law in principle rejects retroactivity, limited justification for retroactive tax sanctions exists in cases such as legislative corrections, tax avoidance, or voluntary disclosures. Nonetheless, retroactive application must meet standards of proportionality, the protection of legitimate expectations, as well as transparency and judicial oversight, to ensure its conformity with legal principles and the protection of taxpayer rights.
Criminalization of Abuse of Authority in Indonesia: A Lesson from Beschikking in the Field of Taxation ZM, Syehabudin
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.505

Abstract

Cases of criminalization of policy and/or criminalisation of office that are still ongoing in Indonesia are still a matter of debate among the law. It is concluded that a policy and/or beschikking has also occurred in the tax sector, so it is necessary to conduct a study or jurisprudence normative on the formulation of the problem questioning how the legal construction of a beschiking in the field of taxation can be punishable for abuse of authority. It is determined that a beschikkings in the area of taxations can be penalized for abuses of authorities if on such beschikkingen has passed the test of abuse authority to PTUN and / or there has been sufficient initial evidence that on such Beschikking there are elements of acts against the law (monetary) that cause damage to the financial or the economy of the State. (misalnya, pemerasan, korupsi, atau penyuapan). It is recommended that the Tax Authority have an ideal policy in dealing with the challenges of criminalization of beschikking, both in the case of pre- and post-criminalization against a beschiking.

Page 4 of 5 | Total Record : 43

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