规范印尼税务顾问行业:有必要吗?

N. Nasrullah, Putri Anggia
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引用次数: 1

摘要

印度尼西亚共和国宪法法院(MK RI)第63 / PUU-XV / 2017号决定鼓励制定有关税务顾问的法律法规。然而,在财政部长的监管下,税务顾问行业并没有得到默许。本研究分析了税务顾问行业在印尼法律体系中的地位,以及宪法法院第63 / PUU-XV / 2017号判决后的未来方向。这项研究是通过规范和经验相结合的法律方法进行的。与印度尼西亚共和国财政部税务总局和一名专业税务顾问进行了访谈,以加强论点。分析是以描述性定性的方式进行的。结果表明,我国对税务顾问行业的监管总体上是法律规范的。然而,这一规定并没有提供一个全面和适当的法律框架来组织一个专业和独立的税务顾问。因此,为了给税务顾问和纳税人提供法律上的确定性,印尼有必要制定专门的法律来规范税务顾问。税务顾问法可以作为专业税务工作的法律保护伞。政府必须对税务顾问的权利和义务、税务顾问的职权范围、税务顾问机构的设立等进行全面规范
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Regulating Indonesian Tax Consultant Profession: Is it Necessary?
The decision of the Constitutional Court of the Republic of Indonesia (MK RI) Number 63 / PUU-XV / 2017 encourages the formation of laws and regulations regarding tax consultants. However, when viewed in the minister of finance regulation, the tax consultant profession is not implicitly accommodated. This study analyzes the Tax Consultant profession's position in the Indonesian legal system and the future direction after the Constitutional Court Decision Number 63 / PUU-XV / 2017. This research was conducted through a combination of a normative and empiric juridical method. Interviews were conducted with the Directorate General of Taxes at the Ministry of Finance of the Republic of Indonesia and a professional tax consultant to strengthen the arguments. The analysis was carried out in a descriptive qualitative manner. The results showed that the regulation of the tax consultant profession is generally regulated in law. However, this provision does not provide a comprehensive and appropriate legal framework to organize a professional and independent tax consultant. For this reason, in order to provide legal certainty for Tax Consultants and Taxpayers, it is necessary to have a specific law regulating tax consultants in Indonesia. The Tax Consultant Law can serve as a legal umbrella for professional tax work. The government must comprehensively regulate, among others, the rights and obligations of a tax consultant, the scope of duties and powers of a tax consultant, as well as the establishment of a tax consultant organization
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