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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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Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
Legal Reformulation on Expired Provisions of Prosecution of Tax Crimes in Indonesia Situmorang, Parulian
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.519

Abstract

There are still philosophical gaps and juridical gaps in terms of the formation and implementation of Article 40 of the Law on General Provisions and Tax Procedures in Indonesia (KUP Law). Those gaps show the need for ideal regulation of the expiry date for prosecuting criminal offenses in the field of taxation in Indonesia in the future. Based on normative juridical methods using secondary data in the form of primary, secondary and tertiary legal materials, this study produces two conclusions. First, the expiry date for prosecuting criminal acts in the field of taxation currently in force in Indonesia has legal uncertainty due to explanations that do not interpret prosecution correctly. Apart from that, there are other criminal provisions in the field of taxation which are not related to "tax payable, the end of the Tax Month, the end of Part of the Tax Year, or the end of the Tax Year", and the different threats of imprisonment for criminal offenses in the field of taxation as if the prosecution has expired can also be interpreted as being attached to Article 40 of the KUP Law. Second, the ideal regulation of the expiry date for prosecuting criminal acts in the field of taxation in Indonesia in the future is that the provisions must fulfill the principles of equality before the law, legal certainty and human rights. It is recommended that there be alignment with the renewal of Article 40 of the KUP Law with the prosecution expiry provisions in the Criminal Code Law.
Penyitaan Harta Kekayaan Milik Wajib Pajak atau Tersangka dalam Tindak Pidana di Bidang Perpajakan di Indonesia Apriyanita, Triana
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.v3i2.559

Abstract

Masih banyak Wajib Pajak yang melakukan penghindaran atau tindak pidana perpajakan, sehingga menimbulkan kerugian signifikan terhadap pendapatan negara. Salah satu upaya hukum yang dilakukan untuk menanggulangi persoalan tersebut adalah melalui penyitaan harta kekayaan milik tersangka tindak pidana perpajakan. Penyitaan ini bertujuan tidak hanya untuk kepentingan pembuktian, tetapi juga sebagai jaminan pemulihan kerugian negara. Ketentuan penyitaan diatur dalam beberapa peraturan perundang-undangan, termasuk UU KUP, KUHAP, dan Peraturan Menteri Keuangan. Namun, perbedaan prinsip antara ketentuan dalam UU KUP dan KUHAP menimbulkan potensi konflik norma yang berimplikasi pada risiko pelanggaran hak asasi manusia dan penyalahgunaan kewenangan. Penelitian ini menggunakan metode normatif dengan pendekatan perundang-undangan dan konseptual untuk mengkaji ketentuan hukum serta tantangan dalam pelaksanaan penyitaan. Hasil penelitian menunjukkan bahwa meskipun penyitaan efektif dalam pemulihan kerugian negara dan peningkatan kepatuhan Wajib Pajak, pelaksanaannya menghadapi tantangan hukum dan teknis, seperti minimnya koordinasi antarinstansi, keterbatasan sumber daya, dan hambatan administratif. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kapasitas penyidik pajak, serta sistem pengawasan yang transparan dan akuntabel untuk menjamin bahwa penyitaan dilaksanakan sesuai dengan prinsip keadilan, kepastian hukum, dan perlindungan hak asasi manusia.

Page 5 of 5 | Total Record : 43

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