Challenges and problems of justice in handling tax crime cases must be handled by implementing restorative justice in examiningpreliminary 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 avoidanceand 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 justicemechanisms.
{"title":"RESTORATIVE JUSTICE ASPECT IN STRENGTHENING PRELIMINARY EVIDENCE AUDIT IN INDONESIAN TAXATION","authors":"Denny Irawan","doi":"10.56282/jtlp.v1i2.90","DOIUrl":"https://doi.org/10.56282/jtlp.v1i2.90","url":null,"abstract":"Challenges and problems of justice in handling tax crime cases must be handled by implementing restorative justice in examiningpreliminary 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 avoidanceand 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 justicemechanisms.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"135 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131178857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aditya Wirawan, Esmi Warassih, Benny Rikardo P. Sinaga
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.
虽然小农种植烟草的面积和产量占印尼种植面积和烟草总产量的99%以上，但2017-2021年烟草消费税生产分成基金(Dana Bagi Hasil Cukai Hasil Tembakau/DBHCHT)的拨款每年约为2.9万亿印币，并且DBHCHT的几项法律法规也很充足，但许多烟农仍处于贫困状态。基于法规的规范性方法，概念，分析和案例技术。多种贫困理论的综合肯定了贫困是指由于现有资源的不稳定和基本能力的剥夺，导致个人或社区生活资料的稀缺或福利水平的有限，从而无法实现其一定的功能和目标，因此通过提高可及性和连通性来解决烟农的能力剥夺和数字鸿沟是至关重要的。财政平衡总局有必要建立一个网站，透明地监测和评估无障碍和连通性方面的任何障碍。得出了两个结论。首先，能力的剥夺和数字鸿沟是造成贫困的原因，因此有必要通过烟草种植者和社区或农民团体获取和连接适当和可持续的信息和通信技术来评估替代政策。其次，政府应通过加强烟农团体(如合作社)和加强技术和增值服务提供的成本效益，为印尼烟农提供可及性和连通性。
{"title":"CAPABILITY DEPRIVATION MEETS THE DIGITAL DIVIDE: THE URGENCY OF ACCESSIBILITY AND CONNECTIVITY IN ALLEVIATING THE POVERTY OF TOBACCO FARMERS IN INDONESIA","authors":"Aditya Wirawan, Esmi Warassih, Benny Rikardo P. Sinaga","doi":"10.56282/jtlp.v1i1.62","DOIUrl":"https://doi.org/10.56282/jtlp.v1i1.62","url":null,"abstract":"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.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116297200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"CERTAINTY AND SIMPLICITY PRINCIPLE IN BROADENING THE SCOPE OF TAX AUDIT IN INDONESIA","authors":"Yuli T. Hidayat, Henry DP Sinaga","doi":"10.56282/jtlp.v1i1.60","DOIUrl":"https://doi.org/10.56282/jtlp.v1i1.60","url":null,"abstract":"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.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121965605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?","authors":"Agus P. Priyono, Henry DP Sinaga","doi":"10.56282/jtlp.v1i1.63","DOIUrl":"https://doi.org/10.56282/jtlp.v1i1.63","url":null,"abstract":"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.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123807052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS","authors":"Leo B. Barus","doi":"10.56282/jtlp.v1i1.59","DOIUrl":"https://doi.org/10.56282/jtlp.v1i1.59","url":null,"abstract":"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.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124874556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"LEGAL RECONSTRUCTION ON DOMESTIC RELATED PARTY TRANSACTIONS","authors":"Yudha Pramana","doi":"10.56282/jtlp.v1i1.61","DOIUrl":"https://doi.org/10.56282/jtlp.v1i1.61","url":null,"abstract":"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.","PeriodicalId":406521,"journal":{"name":"Jurnal Tax Law and Policy","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130795857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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