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This Author published in this journals
All Journal Journal of Tax Law and Policy The Scientia Journal of Social and Legal Studies Journal of Governance and Administrative Issues Journal of Accounting Issues Philosophy and Paradigm Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy Criminal Law and Policy Review
Anis Wahyu Hermawan
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Tax Law and Policy

 1 
VOLUNTARY DISCLOSURE PROGRAM IN TAXATION AND ITS CERTIFICATES: A PHILOSOPHICAL PERSPECTIVE Anis Wahyu Hermawan
Journal of Tax Law and Policy Vol. 1 No. 2 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.327 KB) | DOI: 10.56282/jtlp.v1i2.119

Abstract

The Voluntary Disclosure Program (VDP) for Individual Taxpayers has taken place from 1 January to 30 June 2022. One of the conditions for participating in the second VDP policy is that the Taxpayer revokes the filing of legal remedies (objections, appeals, and so forth), but Law Number 7 of 2021 and Minister of Finance Regulation (PMK) Number 196/PMK.03/2021 does not regulate requests for refunds of overpaid taxes, reduction or elimination of administrative sanctions, reduction or cancellation of incorrect notice of tax assessment, reduction or cancellation of incorrect notice of tax collection, objections, correction, appeal, lawsuit, and/or post-VDP review. It is necessary to carry out a philosophical study related to taxpayers who do not submit legal remedies at the time of submission of the Notification of Asset Disclosure. However, taxpayers will likely file legal remedies related to the 2016-2020 Fiscal Year after receiving a statement. It was concluded that the philosophical applicability of the Certificate of Disclosure of Net Assets had been embodied in legal certainty, a guarantee of justice, and legal effectiveness for taxpayers and the State in the form of completion and certainty of tax rights and obligations for the 2016-2020 tax year.
THE ROLE OF THE TAX BAILIFFS IN TAX COLLECTION IN INDONESIA Anis Wahyu Hermawan
Journal of Tax Law and Policy Vol. 1 No. 3 (2022): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

There have been numerous tax regulations in Indonesia that strengthen tax collection; however, recent findings from the Financial Audit Agency and the amount of Uncollectible Tax Receivables from 2017 to 2021 remain quite high, exceeding 50% of gross tax receivables. Using multiple linear regression analysis, this study constructs six conclusions.
Co-Authors Leo B. Barus Leo B. Barus Leo B. Barus Yudha Pramana Yudha Pramana