scholarly journals UPAYA HUKUM WAJIB PAJAK TERHADAP SURAT KEPUTUSAN PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI

Educoretax ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 59-81
Author(s):  
Heru Saputro ◽  
Benny Setiawan

Abstract The Decree on the Reduction or Elimination of Administrative Sanctions issued due to the taxpayer's ignorance is a decision related to the implementation of tax decisions that have the potentially to cause disputes. This is because there are no clear boundaries regarding the criteria for error. As a result, there are opportunities for interested parties to interpret subjectively (Huda, 2015). If the taxpayer feels that The Decree on the Reduction or Elimination of Administrative Sanctions issued by the DGT is not appropriate, then the taxpayer can file a legal action in the form of a lawsuit to the Tax Court. What is interesting in the lawsuit process is how the panel of judges decides on tax dispute cases that arise due to unclear criteria in a rule, in this case related to taxpayer ignorance. In addition, the decision issued by the Tax Court must be able to provide a sense of justice to taxpayers considering the purpose of establishing the Tax Court is to create justice and legal certainty in the settlement of tax disputes. Keywords: Tax, Decree on the Reduction or Elimination of Administrative Sanctions, Tax legal remedies, Tax Court Abstrak Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi yang diterbitkan akibat adanya kekhilafan wajib pajak merupakan keputusan berkaitan dengan pelaksanaan keputusan perpajakan yang berpotensi terjadi sengketa. Hal itu disebabkan karena tidak adanya batasan-batasan yang jelas mengenai kriteria kekhilafan yang diatur di dalam sebuah aturan. Akibatnya terbuka peluang bagi pihak-pihak yang berkepentingan yaitu wajib pajak dan petugas pajak untuk menafsirkan secara subjektif (Huda, 2015). Jika wajib pajak merasa bahwa surat keputusan pengurangan atau penghapusan sanksi administrasi yang diterbitkan DJP tidak tepat, maka wajib pajak dapat mengajukan upaya hukum berupa gugatan ke Pengadilan Pajak. Yang menarik dalam proses gugatan tersebut adalah mengenai bagaimana majelis hakim memutuskan perkara sengketa pajak yang timbul karena ketidakjelasan kriteria di dalam sebuah aturan, dalam kasus ini yaitu terkait kekhilafan wajib pajak. Selain itu, putusan yang diterbitkan oleh Pengadilan Pajak harus dapat memberikan rasa keadilan kepada wajib pajak mengingat tujuan pembentukan Pengadilan Pajak adalah untuk menciptakan keadilan dan kepastian hukum dalam penyelesaian sengketa pajak. Kata Kunci: Pajak, Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi, Upaya hukum perpajakan, Pengadilan Pajak

2012 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Ismail Rumadan

The existence of the tax court in Indonesia as a judicial institution that is specialy expected to play a role in resolving settlement of tax disputes for those seeking justice. However, its existence has not been in line with the justice system one roof in Indonesia as mandated by the 1945 Constitution. Tax court over a regime of taxation law, not a regime of law on Judicial Power. There is not an appeal or cassation resulting tax court decision does not reflect the lack of legal certainty and a sense of justice for the people seeking justice. These conditions lead to the control of the implementation of the Tax Court is very weak. Keywords: Tax Court, Justice System, Rule of Law, Justice.


2018 ◽  
Vol 4 (2) ◽  
pp. 153-165
Author(s):  
Nadia Permata Ekasari Bisinglasi

The effect of the law on the appeal by the taxpayer is by the issuance of the Decree of Objection, if in the Decree of Objection the taxpayer also still feel not satisfied then based on Laws of General Provisions of Taxation or UU KUP, the taxpayer is entitled to file the appeal back to the Tax Court. The legal effort of the taxpayer to seek justice becomes disconnected with the provisions of Article 33 paragraph (1) and Article 77 paragraph (1) of Law no. 14 year 2002 stating that the decision of the Tax Court is the final decision in examining and resolving tax disputes, so that no appeal or cassation can be appealed. This resulted in reduced taxpayers' right to seek justice. Allowable legal action is to conduct a Review, and this effort is extraordinary


2021 ◽  
Vol 11 (2) ◽  
pp. 55-61
Author(s):  
Adham -

The buy back guarantee agreement in the cooperation agreement aims to protect the bank frombusiness risks in the distribution of machine ownership financing. Buy back guarantee is defined asthe ability of the supplier as a guarantor against the bank, to "buy back" the machine object afterthe debtor is declared in default to the bank. Based on the description, the writer tries to examine theimplementation of the buy back guarantee agreement related to the distribution of machine financing,and legal remedies for the bank applying the contents of the buy back guarantee if there is default onthe debtor. The research method used in this research is normative juridical with analytical descriptivespecifications.The research was carried out through literature study, then looked at the relationshipbetween one law and another and carried out an analysis related to the application of its practice.After getting a description of the research results, the writer analyzes and draws conclusions fromthe research results obtained. Primary data collection is also carried out to support secondary data,which is obtained by documentation and bank interviews related to the machine ownership agreement.The results of the study concluded that the implementation of the buy back guarantee was carriedout in several stages, namely the stage of the debtor's statement of default, the negotiation stage,and the stage of the agreement, the application of the buy back guarantee. Apart from that, the buyback guarantee that applies to PT. BPRS XXX Bekasi, there are two types of definitions: "buy backguarantee" and "help resell" by the supplier. Legal action has never been taken by the bank whenthere is default from the debtor. The bank is more concerned about the good ethics of the supplier tobuy / help sell the machine goods. The suggestions that the writer can give include, banks must applyprudential banking principles more selectively, suppliers do not only pursue sales targets but payattention to the side of the bank so that cooperation remains well established. n addition, research isneeded regarding the perspectives of the bank, supplier and debtor in addressing the problems thatexist in buy back guarantee in more depth and breadth.


2020 ◽  
Vol 20 (3) ◽  
pp. 1033
Author(s):  
Hernawati RAS ◽  
Dani Durahman

The development of the law as part of a national development known as law reform is carried out thoroughly and integratedly. The hospitality business is growing rapidly as the economy develops, within the restrictions on the scope of the Hotel's business, there is a legal device that regulates the permit and protection of consumers. Hospitality businesses that do not have amdal permits Environmental law enforcement can be done by sanctioning administrative sanctions. Administrative sanctions, settlement of environmental issues outside the court and even criminal sanctions have been stipulated in Law No. 32 of 2009. The aspect of protection to Hospitality Consumers must be in accordance with the provisions of Law No. 8 of 1999, hospitality business must provide legal certainty in providing protection to consumers where currently there are still many hotels that do not provide information about consumer rights and obligations and the development of social responsibility (social responsebility). 


2021 ◽  
Vol 3 (2) ◽  
pp. 212-226
Author(s):  
Failin Failin

In criminal law there is no penalty if there is no wrongdoing, this basis is about the accountability of a person for the actions he has done. Therefore, in criminal law there are exceptions to such criminal liability, for example contained in Articles 48, 49, 50 and so forth. In addition, there are burdensome things that will be imposed on the accused for crimes committed, such as samenloop, recidive and so on. In the Muaro Sijunjung District Court there is one case concerning a combination of criminal acts, namely theft crimes accompanied by violence and moreover this theft is carried out among families (theft in the family). In this case the judge has decided the prison sentence for 6 (six) Years. But according to the analysis of the author there is no sense of justice for the victim because this perpetrator is the husband of the victim's child so that there is no deterrent effect for the perpetrator, the reason that there is no more theft in this family because no matter how small the crime committed by a person must be taken action in order to obtain justice and legal certainty. In principle, judges have the freedom to determine the measure of punishment to be imposed on the perpetrators of crimes, as long as it does not exceed the maximum provisions specified in the Criminal Code. Therefore, the sentencing of the accused for a combination of crimes committed by means of pure absorption Stelsel that is If a person commits several acts that are several delik each threatened with a different kind of criminal


2019 ◽  
Vol 7 (2) ◽  
pp. 181
Author(s):  
Chartilia Gendis Napinillit M. ◽  
Anjar Sri Ciptorukmi

<p>This article aims to analyze and know the law protection provided to parties involved in the agreement through the loan-based crowdfunding platform. The legal protection granted to the parties is contained within the agreement itself, namely within the clause of the clause agreed upon by the parties, and there is also an out of the agreement, that is, in the provisions of current laws and regulations. Law protection is an important thing to guarantee the fulfillment of the legal rights of a person. In addition to these objectives, law protection is provided to bring about legal certainty, legal benefit, and justice for the parties. Law protection can be preventive (prevent) or repressive (fix). The agreed agreement on the loan-based crowdfunding platform creates a legal relationship between the two parties of the manufacturer.  Legal Relationship is a relationship that gives rise to the consequences of a law guaranteed by law or law. Any legal action that raises legal consequences on a loan-based crowdfunding platform should have legal protection, especially when there is a dispute between the<br />parties. Peaceful forums or through deliberations can not be guaranteed to resolve existing disputes, therefore legal protection is required to provide a solution and clarity of existing dispute settlement or potentially occurring after the agreement is agreed.</p><p>Keywords: Law Protection, Agreement, Loan-based crowdfunding, .</p><p>Abstrak<br />Artikel ini bertujuan untuk menganalisis dan mengetahui perlindungan hukum yang diberikan bagi para pihak yang terlibat didalam perjanjian melaui platform loan-based crowdfunding. Perlindungan hukum yang diberikan bagi para pihak terdapat didalam perjanjian itu sendiri, yaitu didalam klausula klausula yang telah disepakati para pihak, dan terdapat juga diluar perjanjian, yaitu didalam ketentuan peraturan perundang-undangan yang berlaku saat ini. Perlindungan hukum merupakan suatu hal yang penting untuk menjamin terpenuhinya hak hak hukum dari seseorang. Selain tujuan tersebut, perlindungan hukum yang diberikan guna mewujudkan kepastian hukum, kemanfaatan hukum, dan keadilan bagi para pihak. Perlindungan hukum yang diberikan dapat bersifat preventif (mencegah) atau represif (memperbaiki).  Perjanjian yang disepakati pada platform loan-based crowdfunding menimbulkan suatu hubungan Hukum antara dua pihak pembuatnya. Hubungan Hukum yaitu hubungan yang menimbulkan akibat Hukum yang dijamin oleh Hukum atau Undang-Undang. Setiap perbuatan hukum yang memunculkan akibat hukum pada platform loan-based crowdfunding harus memiliki perlindungan hukum, terlebih disaat terjadi suatu sengketa antar pihak. Forum damai atau melalui cara musyawarah belum dapat menjadi jaminan akan terselesaikannya sengketa yang ada, maka dari itu perlindungan hukum diperlukan untuk  memberi solusi dan kejelasan akan penyelesaian sengketa yang ada atau yang berpotensi terjadi pasca perjanjian disepakati.</p><p>Kata Kunci: Perlindungan Hukum, Perjanjian, Loan based crowdfunding.</p>


Acta Comitas ◽  
2017 ◽  
pp. 137
Author(s):  
Ida Ayu Md Dwi Sukma Cahyani ◽  
Yohanes Usfunan ◽  
I Nyoman Sumardika

Notary Authority is very important for the parties who make an agreement under the civil law. In performing their duties, notaries are required to maintain their accuracy and prudence, in order to provide justice, without any discrimination, thus providing legal certainty and the protection of human rights of the parties concerned. Under the provisions of Article 63 of the Law on Notary, there has been obscurity and vacuum of norms. The said obscurity of norm is about the certainty of protocols’ submission of notaries which have been overdue as specified on the provisions of Article 63 of Law on Notary Position. The vacuum of norms also mean the lack of certainty about who is responsible for the notary protocols, the absence of the regulations related to who should receive the protocols and the lack of sanctions against the notary who has been designated to receive the protocol by the Regional Supervisor Assembly but was not willing to accept the protocol. These provisions give rise to legal issues namely: what  the legal consequences of Notary Protocols that have not been submitted after the deadline for submission and how the provisions of sanctions against the notary who is not willing to accept the protocols. The type of research used in this thesis was a normative legal research because of the obscurity and the vacuum of norms. The legal materials collection techniques used were a literature study and a card system. To analyze the legal materials, it was used descriptive techniques, interpretation, construction and argumentation theories and concepts associated with the relevant legal issues. The results showed that the Notary Protocol Submission to the recipient of the protocols which have passed the submission deadline resulted in some juridical consequences. The consequences include: Incidence of doubt, the uncertainty associated with the filing of the protocol the Notary. The lack of certainty associated with the accountability to the possibility of loss and destruction of the protocols of Notary. Other consequences that arise are if the parties concerned are unable to obtain a copy of their certificates back in the event of the onset of a dispute between the parties. If the notaries proved to have violated, they can be subject to sanctions. The sanctions that may be imposed on the Notaries if they make any violations are the administrative sanctions, civil penalties and criminal sanctions.


2019 ◽  
Vol 1 (2) ◽  
pp. 143-149
Author(s):  
Rama Sari Atiwiz Purba ◽  
Ridho Mubarak ◽  
Rafiqi Rafiqi

Immigration is a form of legal action that is marked by the arrival or presence of foreigners in the territory of the Republic of Indonesia and the departure of Indonesian citizens to the territory of other countries by using or not having immigration travel documents. The method of this research is normative juridical, which is using Library Research. Legal arrangements regarding foreign nationals to Indonesia without going through immigration official inspection are outlined in Article 8 and Article 9 of Law No. 6 of 2011 concerning Immigration and also in Article 3, Article 20 and Article 21 of Government Regulation Number 31 of 2013 concerning Regulations for the Implementation of Law Number 6 of 2011 concerning Immigration and Minister of Law and Human Rights Regulation of the Republic of Indonesia Number 8 of 2014 concerning Passports Ordinary And Travel Letters Like Passports. Law enforcement against criminal offenses of Foreign Citizens to Indonesia without going through the examination of immigration officials then the perpetrators may be subject to administrative sanctions and criminal sanctions, the perpetrators who enter the territory of Indonesia without going through immigration officials have violated Article 113 of Law No. 6 of 2011 concerning immigration and sentenced to six months imprisonment


Author(s):  
Samsudin Samsudin

Judges' considerations often do not provide satisfaction and do not provide a sense of justice to the parties. The decision of the judge of the Religious High Court is considered the final place, although it can submit an appeal to the Supreme Court which is the highest institution in the area of ​​the religious court, so the researcher raises this title and formulates the problem that is the direction of the research. This study aims to find out how the judge's judgment and whether the judges of the Mataram High Court in determining the level of mut’ah and livelihood in the divorce case have fulfilled the principles of justice, usefulness, and legal certainty. The type of research used is qualitative research. Data collection techniques use study decisions, documentation, and interviews. In addition, the data obtained are informants' information, documentation, and are not numbers. Based on the results of the study, the results obtained are as follows: 1) The consideration of the judges of the Mataram High Court in determining mut’ah levels and iddah livelihoods on divorce cases is observing from work, income, wife who is not incoherent and also to the old wife accompany her husband in fostering a family. 2) whereas regarding the decision of the judges of the Mataram High Court in determining the level of mut’ah and livelihood of the iddah in divorce cases the principles of justice and legal usefulness has not yet been fulfilled, the judge is more focused on the principle of legal certainty and the fulfillment of rights and obligations. However, the amount determined is not in accordance with the sense of justice and certainly will not be fulfilled. In its decision, the judge saw the Law, Compilation of Islamic Law (KHI), Islamic Sharia (Al-Qur'an and Hadith), Perma Number 03 of 2017, and Circular of the Supreme Court of Republic of Indonesia Number 1 of 2017.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mutiara Hamdalah ◽  
Yudha Chandra Arwana ◽  
Asna Yusrina

Legal Offers In Improving the Effectiveness of Forced Money Determination Efforts and Administrative Sanctions On the warning of a valid verdict that is not carried out by the defendant. The assessment of the formulation of the problem in this study is how the legal culture in Indonesia to the application of Article 116 paragraph (4) of Law No. 51 of 2009 on State Administrative Justice. In this paper the author also provides an understanding of the comparison of the State Administrative Law system (Indonesia) with Verwaltungsgerecht (Germany) in order to realize legal justice for the community. By using paradigms in terms of epistemological and axological aspects. In the implementation has not been found a special authority in overseeing the existence of the State Administrative Decision (KTUN) that has been validly decided by the judge, there are still some cases of defendants who do not carry out the warning of the verdict against the verdict. The defendant must pay forced money or administrative sanctions against it. From these cases, there should be special authority in supervising the KTUN that has been decided by the judge. The author in this paper offers a legal offer to improve the effectiveness in the implementation of the KTUN in improving legal certainty and guarantee of legal protection in the field of State Administrative Justice. The authors of this paper use descriptive doctrinal research methods, descriptive legal research that explains what should be communicated with the law in the review of das sollen and das sein.


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