Scientium Law Review (SLR)最新文献

PENGAWASAN PENGELOLAAN KEUANGAN DESA DI INDONESIA 印度尼西亚村级财务管理的监督

Scientium Law Review (SLR) Pub Date : 2023-12-29 DOI: 10.56282/slr.v2i1.484

Leo B. Barus, Reny Y. Sinaga

引用次数: 0

CRIMINAL TAX LIABILITY OF CORPORATE TAXPAYER IN INDONESIA 印尼企业纳税人的刑事纳税义务

Scientium Law Review (SLR) Pub Date : 2023-03-23 DOI: 10.56282/slr.v1i2.217

Anton Hartanto, H. Sinaga

{"title":"CRIMINAL TAX LIABILITY OF CORPORATE TAXPAYER IN INDONESIA","authors":"Anton Hartanto, H. Sinaga","doi":"10.56282/slr.v1i2.217","DOIUrl":"https://doi.org/10.56282/slr.v1i2.217","url":null,"abstract":"Peranan penting Wajib Pajak Badan terhadap penerimaan pajak di Indonesia belum didukung dengan pembentukan hukum dan penegakan hukum terhadap pertanggungjawaban pidana Wajib Pajak Badan yang adil dan berkamnfaatan public. Berdasarkan gap yuridis dan gap empiris yang ada, perlu melakukan studi doctrinal atau yuridis normative dalam menjawab rumusan permasalahan yang ada. Beradsarkan bahan-bahan hukum primer, sekunder, dan tersier, studi ini menghasilkan dua kesimpulan. Pertama, terdapat kekosongan hukum yang mengatur pertanggungjawaban pidana Wajib Pajak Badan dalam UU KUP mengingat terdapatnya amanah Pasal 23A UUD NRI Tahun 1945 dan asas legalitas yang dirumuskan dalam Pasal 1 ayat (1) KUHP. Kedua, ideal penegakan hukum terhadap pertanggungjawaban pajak wajib pajak badan harus dilakukan melalui pengaturan pertanggungjawaban pidana korporasi atau Wajib Pajak Badan dalam pembaharuan UU KUP dan/atau sejak berlakunya UU No. 1 Tahun 2023 (UU KUHP) pada tahun 2025 yang akan datang. Namun, dalam rangka \u0000keseragaman penanganan perkara tindak pidana perpajakan oleh integrated criminal justice system di Indonesia terhadap Korporasi atau Wajib Pajak Badan, penegakan hukum dibidang perpajakan terhadap Wajib pajak badan/Korporasi harus tetap dijalankan demi rasa keadilan dan kemanfaatan public. Sehingga, keksoongan hukum dapat diminimalisir melalui Peraturan Jaksa Agung dan Peraturan Mahkamah Agung yang mengatur tentang pedoman penanganan perkara tindak pidana di bidang perpajakan yang dilakukan oleh Wajib Pajak Badan/Korporasi.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115450275","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}

引用次数: 0

SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2 税收量刑差异及克服其后果的努力(1 / 2)

Scientium Law Review (SLR) Pub Date : 2023-03-13 DOI: 10.56282/slr.v1i2.125

H. Sinaga, Didit Santoso

{"title":"SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2","authors":"H. Sinaga, Didit Santoso","doi":"10.56282/slr.v1i2.125","DOIUrl":"https://doi.org/10.56282/slr.v1i2.125","url":null,"abstract":"Gap yuridis dan gap empiris yang terjadi dalam banyak putusan tindak pidana di bidang perpajakan di Indonesia masih menimbulkan seringnya permasalahan sentencing disparity tanpa dasar pembenaran yang jelas. Perlu dan mendesak untuk melakukan studi yuridis normative dalam menjawab 2 (dua) rumusan permasalahan yang ada, mengingat fungsi utama pajak adalah fungsi budgeter dan fungsi mengatur (regulerend). Disimpulkan bahwa saat ini hanya terdapat Pasal 44B UU KUP yang dapat mengurangi terjadinya sentencing disparity di bidang perpajakan di Indonesia, sehingga perlu konsep equality before the law dan \u0000 checks and balances dalam menangani sentencing disparity di Indonesia, yang umumnya terdiri dari disparitas lintas integrated criminal justice system, disparitas horizontal peradilan, dan disparitas vertikal peradilan. Disarankan agar terdapat Peraturan Mahkama Agung tentang Pedoman Pemidanaan Tindak Pidana Perpajakan, dan Peraturan Kejaksaaan Agung tentang Pedoman Penuntutan dan Pra-Penuntutan Tindak Pidana di Bidang Perpajakan, eksaminasi dan diseminasi public setiap putusan yang menghasilkan putusan yang mengandung sentencing disparity tanpa dasar pembenaran yang jelas, dan penguatan lembaga pengawas masing-masing integrated criminal justice system, seperti Komisi Yudisial, dan Mahkamah Agung.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121296826","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}

引用次数: 0

SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA 印尼税务审计的抽样审计

Scientium Law Review (SLR) Pub Date : 2022-12-30 DOI: 10.56282/slr.v1i2.148

Denny Irawan

引用次数: 0

Reformulation of Dual Authority of Article 44B of the General Provisions and Tax Procedures Law in Indonesia 印度尼西亚《一般规定和税收程序法》第44B条双重权限的重新制定

Scientium Law Review (SLR) Pub Date : 2022-12-23 DOI: 10.56282/slr.v1i3.212

Setia Untung Arimuladi, Faisal Arif

{"title":"Reformulation of Dual Authority of Article 44B of the General Provisions and Tax Procedures Law in Indonesia","authors":"Setia Untung Arimuladi, Faisal Arif","doi":"10.56282/slr.v1i3.212","DOIUrl":"https://doi.org/10.56282/slr.v1i3.212","url":null,"abstract":"Pasal 44B Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) yang telah mengalami dua kali perubahan ternyata berpotensi menimbulkan kewenangan ganda mengingat asas oportunitas yang hanya dimiliki oleh Kejaksaan tidak selayaknya diatur dalam lex specialist di bidang perpajakan. Berdasarkan metode yuridis normatif yang pengumpulan datanya berasal dari bahan hukum primer, sekunder, dan tersier, studi ini menghasilkan dua kesimpulan. Pertama, penghentian penuntutan dalam tindak pidana di bidang perpajakan di Indonesia melekat pada UU Kejaksaan, bukan pada Pasal 44B UU KUP. Kedua, pengaturan yang ideal terkait penghentian penuntutan dalam tindak pidana di bidang perpajakan berdasarkan asas oportunitas sebagaimana diatur dalam Pasal 30, Pasal 30C, dan Pasal 35 UU Kejaksaan, tidak boleh didasarkan pada Pasal 44B UU KUP. Perlu Peraturan Pemerintah dan/atau Peraturan Jaksa Agung yang harus diterbitkan oleh Kejaksaan dalam hal penanganan perkara tindak pidana perpajakan terkait penuntutan dan pra penuntutan dalam rangka pemulihan kerugian pada pendapatan negara, mengingat masih terdapatnya ketidakseragaman penafsiran dan/atau ketidaklengkapan peraturan perundang-undangan perpajakan dan hukum acara yang berlaku.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122407981","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}

引用次数: 0

REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (Part 1 of 2) 税务初步证据审计类型的重构:当法律解释学与法治相适应时(1 / 2)

Scientium Law Review (SLR) Pub Date : 2022-08-30 DOI: 10.56282/slr.v1i2.79

H. Sinaga, Denny Irawan

{"title":"REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (Part 1 of 2)","authors":"H. Sinaga, Denny Irawan","doi":"10.56282/slr.v1i2.79","DOIUrl":"https://doi.org/10.56282/slr.v1i2.79","url":null,"abstract":"The existence of facts in the form of two pretrial decisions decided that the two preliminary evidence examinations were invalid and declared null and void. It needs to address the shift in meaning that led to this type of preliminary evidence examination. Two conclusions can be drawn based on the legal hermeneutics method, which is framed within the framework of the rule of law. First, there has been a shift in the meaning of preliminary evidence examination contained in the KUP Law, namely the existence of a closed type of preliminary evidence audit in Government Number 74 of 2011 and PMK Number 239/PMK.03/2014. This meaning can be a problem in terms of tax enforcement that must be proportional to upholding legal certainty, public benefits, and justice, and in terms of administering government administration which must be based on the principle of legality, the focus of protection of human rights, and the general direction of good governance. Second, the reformulation of preliminary evidence audit must be carried out by eliminating the prevailing type of closed preliminary evidence audit. As the understanding and explanatory side of legal hermeneutics has defined preliminary evidence examination as a series of activities carried out by preliminary evidence auditors against individuals and or entities related to circumstances, actions, and/or evidence that can provide indications of a strong suspicion that a crime in the taxation sector is being or has occurred and can cause losses to state revenue. It is necessary to delete the legal text related to the type of closed preliminary evidence audit in a secure manner.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129411286","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}

引用次数: 1

Political Law of General Elections in the Reformation Era in Indonesia 改革时期印尼大选的政治规律

Scientium Law Review (SLR) Pub Date : 2022-08-19 DOI: 10.56282/slr.v1i2.182

A. Wicaksono

引用次数: 0

TEACHER CAREER DEVELOPMENT LAW IN THE NEW NORMAL ERA A CASE STUDY OF PUBLIC TEACHER DEVELOPMENT IN INDONESIA 新常态下的教师职业发展规律——以印尼公立教师发展为例

Scientium Law Review (SLR) Pub Date : 2022-06-08 DOI: 10.56282/slr.v1i1.55

Muhammad Bukhari, Saiful Wathan

引用次数: 0

DIGITALIZATION AND BIG DATA IN PREVENTING CORRUPTION IN EDUCATION SECTOR: TOWARDS INCLUSIVE AND EQUITABLE EDUCATION 数字化和大数据在预防教育部门腐败中的作用:实现包容和公平的教育

Scientium Law Review (SLR) Pub Date : 2022-06-08 DOI: 10.56282/slr.v1i1.53

Aditya Wirawan, Elvrida N. Sinaga

{"title":"DIGITALIZATION AND BIG DATA IN PREVENTING CORRUPTION IN EDUCATION SECTOR: TOWARDS INCLUSIVE AND EQUITABLE EDUCATION","authors":"Aditya Wirawan, Elvrida N. Sinaga","doi":"10.56282/slr.v1i1.53","DOIUrl":"https://doi.org/10.56282/slr.v1i1.53","url":null,"abstract":"Corruption in the education sector is a big question considering enact-ing the education and anti-corruption laws. The substantial education fund in Indonesia is to increase human resources as the principal capi-tal in national development. It is necessary and urgent to answer why and how digitalization and Big Data can prevent corruption in the edu-cation sector from achieving inclusive and equitable quality education in Indonesia. This paper is a normative juridical study with an interdisciplinary approach. The ultimate goal is to apply digitalization and Big Data rules to narrow the space for corruption and predict and control social phenomena in the education sector. The existing regulations in the management of education funds are only repressive and not adequate in terms of prevention which will be effective and efficient when involving technology (especially digitalization and Big Data in the education sector). The burden of this paper lies in the study, which is still normative and qualitative. An empirical study with a quantitative approach is needed, but this study is sufficient to enrich the literature for future empirical studies. The existence of digitalization rules and Big Data in national education controlled by the Chief Digital Officer can prevent corruption in the education sector. It can be a means of checks and balances and succeed in the framework of every education policy carried out by the government, whose primary output and outcome is the use of funds targeted to education and the achievement of inclusive and equitable quality education in Indonesia by 2030.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"8 Pt 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126270122","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}

引用次数: 0

ACCESS TO JUSTICE OF PLEA BARGAINING IN ADDRESSING THE CHALLENGE OF TAX CRIME IN INDONESIA 通过辩诉交易诉诸司法解决印度尼西亚税务犯罪的挑战

Scientium Law Review (SLR) Pub Date : 2022-06-08 DOI: 10.56282/slr.v1i1.52

Andhy H. Bolifaar

{"title":"ACCESS TO JUSTICE OF PLEA BARGAINING IN ADDRESSING THE CHALLENGE OF TAX CRIME IN INDONESIA","authors":"Andhy H. Bolifaar","doi":"10.56282/slr.v1i1.52","DOIUrl":"https://doi.org/10.56282/slr.v1i1.52","url":null,"abstract":"It is crucial and urgent to construct the prevailing law of plea bargaining in the x-factor to generate the ideal of plea bargaining in addressing the challenge of tax crime in Indonesia based on access to the justice concept. The purpose of this study is to show that the use of the normative juridical method is adequate in answering the formulation of existing problems and, at the same time, providing constructive suggestions for these legal issues. Several facts, such as the number of tax crimes and the amount of loss in state revenues that arise, indicate the need to consider law enforcement in the field of taxation with a sociological perspective, one of which is by producing a legal concept in plea bargaining in the taxation sector. Of course, the ideal tax enforcement in renewing plea bargaining in taxes is sufficient to use the idea of access to justice. It is necessary to study legal empiricism on direct taxpayers. However, this normative study can enrich the study of legal empiricism in subsequent research. Access to justice is ideal in building plea bargaining to handle the challenges of tax crimes in Indonesia. The building of the access to justice concept includes regulating taxpayers' good faith, granting taxpayer rights in plea bargaining, and updating the rules for criminal sanctions for fines at each stage of authority.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117287360","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}

引用次数: 1