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All Journal Ius Positum: Journal of Journal Of Law Theory And Law Enforcement
Subagyo, Achmad
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Law, Crime, Criminology & Criminal Justice

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Legal Protection for Taxpayers Participants of Voluntary Disclosure Program in the Law on Harmonization of Tax Regulations Subagyo, Achmad; Abdullah, Saiful; Saleh, Moh
Ius Positum: Journal Of Law Theory And Law Enforcement Vol. 1 Issue. 4 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.169

Abstract

The tax laws and regulations have changed many times, but these changes have not had a strong impact in terms of fulfilling the tax function as a regulator and source of financing for state administration and national development, especially during this Covid-19 pandemic. Therefore, the government regulates and changes several provisions in the field of taxation, such as Law No. 11/2020 concerning job creation and Law No. 7 concerning HPP (Harmonization of Tax Regulations). Minister of Finance stated that the HPP Law would provide provisions for the government to overcome disruption or shock of Covid-19 after effect. The objectives of this research are to describe the analysis of asset arrangements that must be reported in the Voluntary Disclosure Program and analyze legal remedies that can be taken by taxpayers who experienced losses as participants. This research used a normative type of research. The approach used in this research is a descriptive analysis. The source data of this research consist of primary and secondary legal materials. In addition, the data collection used library research. Taxpayers participating in the Voluntary Disclosure Program can take legal action against all disputes related to the Tax Amnesty Program through an Objection Application when the Taxpayer receives an SKPKB (Tax Underpayment Assessment Letter). Meanwhile, based on the decision of the Director General of Taxes, apart from the issuance of SKPKB, it can only be resolved through a lawsuit to the Tax Court.
THE LIABILITY OF TAX OFFICIALS FOR THE EXPIRATION OF TAX DEBT BILLING Subagyo, Achmad; Saleh, Dr. Moh.
Ius Positum: Journal Of Law Theory And Law Enforcement Vol. 2 Issue. 1 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v2i1.276

Abstract

Tax receivables are part of the Directorate General of Taxes' revenue sources therefore tax receivables are part of the state's rights that must be realized as an integral part of state revenue. Unable to realize state revenue from tax receivables due to expiration of tax debt collection, the case is considered as a state financial loss. If the expiration of tax debt collection is caused by maladministration by tax officials, it will become the personal responsibility of tax officials. This research uses a normative type of research, which is a research that has been conducted with reference to the legal norms contained in the applicable laws and regulations. This research examines the liability of tax officials for the expiration of tax debt billing. The approach used in this research is a descriptive analysis, by describing the analysis of the regulation regarding the liability of tax officials for the expiration of tax debt billing. The process of collecting tax receivables is limited by the expiration of tax collection, which is 5 (five) years from the date of tax assessment or can be suspended if there are certain actions, one of which is the issuance of a coerce warrant. For tax receivables that have expired collection, Indonesian Audit Board has provided a recommendation in the form of an administrative warning to DJP, which means that Tax Officials have implemented all laws and regulations and procedures for collection actions that have been determined, so that the expiration of collection becomes a Official Liability.
Co-Authors Abdullah, Saiful Saleh, Dr. Moh. Saleh, Moh