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ARDIANSYAH ARDIANSYAH
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A COMPARATIVE STUDY OF THE IMPLEMENTATION OF ALTERNATIVE DISPUTES RESOLUTION (ADR) IN TAX AND CUSTOMS DISPUTES IN INDONESIA ARDIANSYAH ARDIANSYAH
Journal Evidence Of Law Vol. 1 No. 1 (2022): Journal Evidence Of Law
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.142 KB) | DOI: 10.59066/jel.v1i1.15

Abstract

The implementation of Alternative Disputes Resolution (ADR) in customs disputes has not been carried out as the application of ADR in tax disputes in Indonesia has not been found. Is Indonesia deemed necessary to use ADR such as mediation as a settlement of tax and customs disputes. The research was conducted using a comparative approach to dispute resolution in the field of taxation in a number of countries. The results of the study conclude that it is possible for the parties involved in tax and customs disputes to resolve their disputes out of court by using mediation and negotiation facilities because the forms of settlement are very efficient and effective with practical, economical and uncomplicated procedures. The UK has been using mediation as an alternative to tax dispute resolution since 2011. Similar to Australia, the mediation process in the UK is facilitated to reach a mutual agreement through the help of a mediator. Strengthening the capacity of the Tax Court and the Tax Supervisory Committee as a tax ombudsman who participates in guaranteeing the rights of taxpayers. This strengthening is also accompanied by efforts to increase accountability and transparency. The role of the tax ombudsman in mediation has also been implemented in several countries, for example Prodecon in Mexico.
Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela Carsen Finrely; Ardiansyah Ardiansyah
Jurnal Kewarganegaraan Vol 6 No 2 (2022): September 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.76 KB) | DOI: 10.31316/jk.v6i2.3716

Abstract

AbstrakPandemi Covid-19 telah berdampak pada Ekonomi Indonesia, jutaan masyarakat mengalami kesulitan ekonomi, dalam rangka untuk memulihkan ekonomi, Pemerintah bersama dengan DPR setuju untuk menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang bertujuan untuk meningkatkan ekosistem investasi, menciptakan lapangan pekerjaan dan mendukung pemulihan ekonomi. Pasal 13 memiliki perubahan besar terhadap penurunan sanksi administrasi perpajakan. Penelitian ini memiliki rumasan masalah yaitu untuk mengetahi apakah penghapusan sanksi administrasi perpajakan melalui program pengungkapan sukarela dapat memberikan stimulus terhadap kepatuhan pajak secara sukarela. Penelitian ini menggunakan metode yuridis normatif dengan data sekunder didapatkan dari buku, jurnal, dan peraturan. Hasil penelitian ini menunjukkan bahwa pengurangan sanksi perpajakan dalam program pengungkapan sukarela tidak memiliki pengaruh terhadap kepatuhan pajak secara sukarela.Kata Kunci: Covid-19, Kepatuhan Pajak, Undang-Undang 7/2021, Wajib Pajak, Sanksi Administrasi Perpajakan. AbstractCovid-19 pandemic in Indonesia has created a severe economic impact, millions of people will be pushed into an economic difficulty, in order to boost the economic recovery, the Indonesian Government and the parliament has been agreed to initiate the harmonization of tax regulations with Law No. 7/2021 with aims to improve our investment ecosystems with higher ease of doing business and to attract more investments, generate more jobs, and thus will support Indonesia’s economic recovery. Article 13 regarding the reduction of tax administration sanctions contain of major changes of rate reduction. This study has a problem formulation, namely to find out whether the abolition of tax administration sanctions through a voluntary disclosure program can provide a stimulus to voluntary tax compliance. This study uses a normative juridical method with secondary data obtained from books, journals, and regulations. The results of this study indicate that the reduction of tax sanctions in the voluntary disclosure program has no effect on voluntary tax compliance.Keywords: Covid-19, Tax Compliance, Law No. 7/2021, Taxpayer, Tax Administration Sanction.
Co-Authors Carsen Finrely