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2021 ◽  
Vol 5 (2) ◽  
pp. 144-164
Author(s):  
Rizka Nugrahaeni ◽  
Christine Tjen

ABSTRACT: Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews. Keywords: Harmonized System, HS Code, Import Tax ABSTRAK Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara. Kata kunci: Harmonized System, HS Code, Pajak Impor


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


2021 ◽  
pp. 135-153
Author(s):  
W. Brian Dowis ◽  
Ted D. Englebrecht ◽  
Mike Wiggins
Keyword(s):  
The Us ◽  

Obiter ◽  
2021 ◽  
Vol 42 (2) ◽  
Author(s):  
Fareed Moosa

The rule against double jeopardy entails that, generally, a person cannot be charged more than once for the same, or substantially the same, offence or misconduct in respect of which he or she has been convicted or acquitted. Under the Constitution of the Republic of South Africa, 1996, this rule is part of an accused’s right to a fair trial. This article shows that every employer prosecuted for allegedly not complying with either employees’ tax obligations in the Fourth Schedule of the Income Tax Act 58 of 1962, or for an offence at common law, is entitled to raise the procedural defence of double jeopardy. This article argues that the recent judgment in Grayston Technology Investment (Pty) Ltd v S is authority for the proposition that, in any such prosecution, an accused employer may invoke double jeopardy, even if the prior punishment or acquittal stems from non-criminal proceedings under the Tax Administration Act 28 of 2011 before the Tax Court or the Tax Board. A key hypothesis of this article is the argument that double jeopardy ought not to be applied as an inflexible procedural rule in every instance. This is because such an approach would lead to the undesirable result of undermining the Legislature’s objective in catering for criminal and civil sanctions in respect of certain violations of fiscal legislation. No hard-and-fast rules can be laid down in advance as to when double jeopardy may be successfully invoked. Each case needs to be decided on its own facts. It is contended that when a court decides whether to uphold a double-jeopardy defence, it must strike an equitable balance between, on the one hand, the accused employer’s fundamental right to a fair trial and, on the other, society’s legitimate interest in ensuring that taxpayers comply with their tax obligations on pain of adequate punishment for non-compliance.


2021 ◽  
Vol 69 (2) ◽  
pp. 655-667
Author(s):  
Michael J. Miller

In the United States, statutes and treaties are on an equal footing. Thus, in the event of a conflict between a statute and a treaty, the treaty does not automatically take precedence over the statute. Moreover, the US courts go to great lengths to avoid finding the existence of any conflict. This article discusses a recent case in which the Tax Court held, among other things, that a punitive deduction-disallowance rule applicable solely to non-US persons did not conflict with the non-discrimination article of the income tax treaty in effect between the United States and Canada.


2021 ◽  
Vol 11 (2) ◽  
pp. 171
Author(s):  
Muhammad Rifky Santoso

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).


Author(s):  
Dian Pratiwi ◽  
Dwi Martani

The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury


Author(s):  
Muhammad Rifky Santoso

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.


Author(s):  
Dale L. Flesher ◽  
Gary John Previts

Edward Everett Gore was the president of the American Institute of Accountants from 1922-1924.  At the same time he was leading the accounting profession, he was the president of the Chicago Association of Commerce.  He was later founder and president of the Chicago Crime Commission during the era when Alphonse Capone was terrorizing the city.  He was responsible for the passage of the first Illinois CPA law and the establishment of the Journal of Accountancy and the AICPA Benevolent Fund .  He wrote portions of the 1913 tax law and campaigned for the establishment of the Internal Revenue’s Board of Tax Appeals (Tax Court).  He played an important leadership role in professionalizing public accounting during the first quarter of the twentieth century, and his civic work in the Chicago area extended his legacy beyond the realm of accountancy.


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