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All Journal Scientium Law Review Journal of Accounting Issues Journal of Village and Local Community
Henry D. P. Sinaga
Diponegoro University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Breaking the Domination of Legal Positivism in Internal Audit in Indonesia: Literature Study on Government Internal Supervisory Apparatuses Henry D. P. Sinaga; Rintis Nanda Pramugar
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.187 KB) | DOI: 10.56282/sar.v1i1.160

Abstract

Audit pengawasan di Indonesia saat ini menjadi cenderung formal-legistik yang hanya bersifat memenuhi keadilan formal, sehingga berpotensi memarjinalkan keadilan substantif para auditee. Berdasarkan studi literature dengan pendekatan legal pluralism, dihasilkan 2 (dua) kesimpulan. Pertama, Aparat Pengawas Internal Pemerintah (APIP) cenderung formal-legistik menjalankan peraturan perundang-undangan tertulis dan SOP dalam melaksanakan tugas dan tanggungjawabnya sebagai auditor internal pemerintah. Kedua, diperlukan pemahaman terhadap sintesis kecerdasan spiritual dan kapasitas nurani dalam setiap melaksanakan tugas dan tanggungjawab para APIP di Indonesia.
PIERCING THE VEIL OF VILLAGE FINANCIAL ACCOUNTABILITY IN INDONESIA: A LEGAL LIABILITY PERSPECTIVE Henry D. P. Sinaga
Journal of Village and Local Community Vol. 1 No. 2 (2022): Journal of Village and Local Community
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.697 KB) | DOI: 10.56282/jvpc.v1i2.300

Abstract

Transfer income in the Village Revenue and Expenditure Budget (APBDes) is in the context of increasing welfare in rural areas, reducing the gap between cities and villages, and reducing the poverty rate of rural communities in Indonesia. However, in practice, there is still misuse of village finances by certain elements as during 2015-2020 there were 676 defendants in corruption cases committed by village officials. Based on a qualitative approach using secondary data, it is concluded that handling and prevention of village financial abuse in Indonesia is carried out through regulation and enforcement of collective liability, considering that the management of village finances and APBDesa is the result of hard work with all the stakeholders in the village. It is suggested that there will be a renewal of village law which regulates collective liability, both administratively, civilly and criminally.
CRIMINAL TAX LIABILITY OF CORPORATE TAXPAYER IN INDONESIA Anton Hartanto; Henry D. P. Sinaga
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.217

Abstract

Peranan penting Wajib Pajak Badan terhadap penerimaan pajak di Indonesia belum didukung dengan pembentukan hukum dan penegakan hukum terhadap pertanggungjawaban pidana Wajib Pajak Badan yang adil dan berkamnfaatan public. Berdasarkan gap yuridis dan gap empiris yang ada, perlu melakukan studi doctrinal atau yuridis normative dalam menjawab rumusan permasalahan yang ada. Beradsarkan bahan-bahan hukum primer, sekunder, dan tersier, studi ini menghasilkan dua kesimpulan. Pertama, terdapat kekosongan hukum yang mengatur pertanggungjawaban pidana Wajib Pajak Badan dalam UU KUP mengingat terdapatnya amanah Pasal 23A UUD NRI Tahun 1945 dan asas legalitas yang dirumuskan dalam Pasal 1 ayat (1) KUHP. Kedua, ideal penegakan hukum terhadap pertanggungjawaban pajak wajib pajak badan harus dilakukan melalui pengaturan pertanggungjawaban pidana korporasi atau Wajib Pajak Badan dalam pembaharuan UU KUP dan/atau sejak berlakunya UU No. 1 Tahun 2023 (UU KUHP) pada tahun 2025 yang akan datang. Namun, dalam rangka keseragaman penanganan perkara tindak pidana perpajakan oleh integrated criminal justice system di Indonesia terhadap Korporasi atau Wajib Pajak Badan, penegakan hukum dibidang perpajakan terhadap Wajib pajak badan/Korporasi harus tetap dijalankan demi rasa keadilan dan kemanfaatan public. Sehingga, keksoongan hukum dapat diminimalisir melalui Peraturan Jaksa Agung dan Peraturan Mahkamah Agung yang mengatur tentang pedoman penanganan perkara tindak pidana di bidang perpajakan yang dilakukan oleh Wajib Pajak Badan/Korporasi.
Co-Authors Anton Hartanto Rintis Nanda Pramugar