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All Journal Scientia Business Law Review
Anis W. Hermawan
Faculty of Law, Indonesian Open University, Jakarta, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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CORPORATE TAXATION AND BUSINESS LEGITIMACY IN INDONESIA Yudha Pramana; Anis W. Hermawan
Scientia Business Law Review (SBLR) Vol. 1 No. 1 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.871 KB) | DOI: 10.56282/sblr.v1i1.47

Abstract

Empirical gaps and juridical gaps related to business legitimacy can cause tax avoidance efforts carried out by certain corporate taxpayers. The observed gap can be seen from the compliance ratio of the submission of the Annual Notification Letter of Corporate Income Tax, which has not been satisfactory. In contrast, the juridical gap can be seen in the loopholes in the rules that are still used as a means to conduct corporate tax avoidance. So it needs normative juridical studies to produce the concept of business legitimacy in tackling corporate tax avoidance in Indonesia. This study concluded that consistent business legitimacy in the form of efficiency principles and tax principles that do not distort investment in tax laws and regulations would lead corporate tax-payers to avoid tax avoidance in Indonesia.
ON ACCOUNT DELETION IN MARKETPLACE: A JUSTICE PERSPECTIVE Anis W. Hermawan
Scientia Business Law Review (SBLR) Vol. 1 No. 1 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.372 KB) | DOI: 10.56282/sblr.v1i1.48

Abstract

The existence of Article 59 paragraph (4) of Government Regulation Number 80 of 2019 and Article 26 paragraph (3)-paragraph (5) of Law Number 19 of 2016 has the potential to cause injustice for several other government bodies, such as tax authorities, customs and excise authorities, and local governments. This problem can be answered based on normative legal methods. Based on analysis and discussion, two conclusions were produced. First, prevailing laws governing the deletion of data and/or accounts at customers’ request to the marketplace are contrary to lex-specialists of several other government agencies. Second, legal updates that have the concept of fairness are adequate in reformulating the deletion of data and/or customer accounts to the marketplace. It is recommended that there be rules on certificates from certain government agencies, for example, those related to efforts to re-cover state and regional financial losses, against customers who request the deletion of their data or accounts to a marketplace. In addition, it is necessary to regulate legal liability for marketplace containers that delete customer data and/or accounts without being proven by clarifica-tion letters or certificates from certain government agencies, such as implementing institutions of Law No. 8 of 1997, Law No. 17 of 2006, Law No. 1 of 2022, and KUP Law.
Co-Authors Yudha Pramana