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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Pelayanan Publik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : Jurnal Hukum dan Pembangunan

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TINJAUAN ATAS SANKSI DAN IMBALAN BUNGA PERPAJAKAN DALAM UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Hukum & Pembangunan Vol. 52, No. 2
Publisher : UI Scholars Hub

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Abstract

The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest compensation, the latter option is considered more philosophically equitable. The Indonesian government’s responsibility, after transitioning to the second option, is to ensure the implementation of fairness principles to foster voluntary tax compliance in the long run.
Co-Authors Adang Hendrawan Adang Hendrawan Dailimi, Lili Fajri Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Ismail Khozen Jessy Tantriangela Khozen, Ismail Lili Fajri Dailimi Merry Inriama NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati