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Justice Dialectical
Published by Sekolah Tinggi Ilmu Hukum Adhyaksa
ISSN : 3047423X     EISSN : 30474264     DOI : https://doi.org/10.70720/jjd.v2i2
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Journal of Justice Dialectical is an international and fully peer reviewed journal which welcomes high quality, theoretically informed papers on a wide range of fields linked to criminal law and criminal justice system. It invites submissions relating to: Studies of crime and interpretations of forms and dimensions of criminal law; Analyses of criminological debates and contested theoretical frameworks of criminal justice system analysis; Criminal justice and penal policy and practices; Policing policies and policing forms and practices; Criminal law and practice from a socio-legal perspective. Election Crime. Economic Crime Juvenile crime. We particularly welcome submissions relating to more recent and emerging areas of criminal law and criminal justice system enquiry including cyber-enabled crime, fraud-related crime, terrorism, hate crime and legal justice.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
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Search results for , issue "Vol 2 No 1 (2024): Jurnal Justice Dialectical" : 5 Documents clear
Implementation and Challenges of Carbon Tax to Reduce Emissions in Indonesia Thalia Faz, Aisya; Ika Rahmawati; Oktavian Deo Widiarto; Rio Ferry Irfansyah
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.37

Abstract

Carbon tax is proposed as a policy to reduce greenhouse gas emissions in Indonesia, especially carbon dioxide (CO₂), which is the main cause of climate change. In the context of Indonesia, which accounts for about 2% of total global emissions, a carbon tax is expected to internalize the negative externalities of those emissions and drive the transition to clean energy. In this paper, we analyze the application of carbon tax as a strategy to reduce greenhouse gas emissions in Indonesia. We also identified and evaluated the challenges faced in implementing carbon tax policies, including resistance from industry and communities, as well as the complexity of setting fair and effective rates. Our results show that the implementation of a carbon tax has great potential in reducing greenhouse gas emissions and supporting sustainable development. However, the implementation of the carbon tax is also faced with various challenges that need to be overcome. Therefore, cooperation between government, industry, and society is needed to formulate effective and sustainable carbon tax policies. Through this analysis, it is hoped that solutions can be found to improve the effectiveness of carbon tax policies in reducing emissions and supporting environmental sustainability.
Optimization of Income Tax Revenue in Land and Building Rights Transfer Transactions Robbani, Anila; Raffy Arnanda Faturrohman; Ahmad Hananul Amin
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.38

Abstract

Income tax has the potential for revenue from transactions involving the transfer of land and building rights. However, there are still challenges to its optimal implementation. The purpose of this research is, first, to understand the mechanism of income tax imposition on transactions involving the transfer of land and buildings and, secondly the challenges in optimizing income tax on transactions involving the transfer of land and buildings. This research employs the normative legal research method, which incorporates a legislative and conceptual perspective. The legal system theory examines the factors that challenge the optimization of income tax on the transfer of land and building rights. The research results show, first, the mechanism of PPh on PHTB is imposed on the amount of income received or obtained by the party transferring or selling the rights to land and/or buildings. The payment of PPh occurs prior to the signing of the land transfer deed. Secondly, the optimization challenge often arises from taxpayers collaborating to evade the obligation to pay income tax on the transfer of land and buildings. Three factors contribute to non-compliance: the evolving legal framework and intricate mechanisms, the existence of land law enforcers within the legal structure who aid taxpayers in evading income tax payments, and the prevailing legal culture that lacks awareness of the procedures and significance of paying income tax on land and building transfers. Therefore, the tax sector needs to implement a series of tax policy strategies to meet national revenue targets.
Tax Evasion of Buying and Selling Land by Notary Purnama Aji, Pradistya; Salsabila Khairunnisa; Tessalonika Kusuma Dewi; Oktavian Dimas Widiarto
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.40

Abstract

Tax evasion in land sale and purchase transactions by notaries is a significant legal problem, especially because of the strategic role of notaries in ensuring legal certainty. This study aims to analyze the application of criminal sanctions against notaries involved in tax evasion, particularly in the Denpasar District Court decision number 300/PID.B/2015 / PN.DPS. The method used in this study is normative juridical, with a case study approach to evaluate the relevant legal aspects and the implementation of criminal sanctions in this context. This writing includes a descriptive type of legal analysis with reference to related legislation, such as the Notary Office Act, the Criminal Code, and related documents and literature. The results showed that the notary has the authority to manage taxes such as Income Tax and Customs acquisition of land and building rights. However, this authority can be abused, as happened in the case of notaries with us initials. In such cases, judges pass a verdict under Article 372 of the Criminal Code, which is considered relevant for the criminal offense of embezzlement. This study recommends increased supervision, reform of tax policies related to notaries, as well as improving the integrity of the profession through strengthening the code of ethics. This effort is expected to increase public confidence in notaries and the legal system in Indonesia.
Optimizing Value Added Tax (VAT) Revenue in Indonesia Zuhad, Fariz; Wisang Christandriya, Garnetto; Idha Prihatini, Natalia
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.41

Abstract

This paper discusses the Optimization of Value Added Tax (VAT) Revenue in Indonesia, highlighting the importance of taxes as a source of funding for the state. Taxes serve as a tool to support national development and meet the needs of society. In this context, VAT becomes one of the largest sources of tax revenue after Income Tax (PPh), contributing approximately 30% of total tax revenue.Changes in tax regulations, particularly through the Draft Law on Harmonization of Tax Regulations (HPP), have sparked controversy in society, especially concerning the increase in VAT rates from 10% to 12% and the introduction of a multi-rate scheme. This paper also identifies factors that hinder the optimization of VAT revenue, including taxpayer compliance and operational costs of the tax system. An analysis is conducted on the impact of tax policy on the economy and the effectiveness of tax collection in supporting national financial stability.By understanding the dynamics and challenges in VAT revenue collection, it is hoped that solutions can be found to enhance tax contributions to national development.
Policy of Taxation of Premium Value Addition Tax (Ppnbm) on Motorwages for the Purpose of Tax Collection in Indonesia Yofian Roesjdiansyah, Muhammad; Widya Nugraha, Raka; Febreight Arthania, Yolva
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.45

Abstract

The Sales Tax on Luxury Goods (PPnBM) policy in Indonesia is designed to regulate the consumption of luxury goods, increase state revenue, and encourage the growth of local industries. This study analyzes the mechanisms of PPnBM imposition on motor vehicles and other luxury goods. The results show that the imposition of PPnBM on non-motor vehicle luxury goods is considered suboptimal. Many high-value luxury goods, such as watches, bags, and jewelry, are not the object of PPnBM, potentially weakening the principle of tax justice and reducing the country’s revenue potential. In contrast, the PPnBM policy on motor vehicles is considered effective in achieving tax collection objectives, with detailed and clear regulations categorizing tariffs based on passenger capacity, engine size, fuel consumption, and CO2 emissions levels. This study recommends expanding the scope of PPnBM to include more luxury goods and adjusting regulations to ensure fairness in tax distribution and increase state revenue.

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