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Scientia Business Law Review
Published by Scientia Integritas Utama
ISSN : 2829582x     EISSN : 28298284     DOI : https://doi.org/10.56282/sblr.v1i1.47
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Scientia Business Law Review aims to provide detailed assessment of key areas of business law, to identify the developments and changes in business law, and to be the reputable source of information on business law globally.   Scientia Business Law Review publishes articles on contractual law, commercial law, corporate law and governance, insurance law, intellectual property law, securities and capital markets law, employment law, financial law, financial institutions, law and finance, financial distress and bankruptcy law, insolvency law, competition law, data protection, joint ventures, tax law, company law, commerce law, business dispute resolution, and related subjects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
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.
UNDIVIDED INHERITANCE AS A UNIT IN LIEU OF THE BENEFICIARIES: A TAX FAIRNESS PERSPECTIVE Dino Sulistomo
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 (182.751 KB) | DOI: 10.56282/sblr.v1i1.49

Abstract

The self-assessment system in Indonesia has not maximized the tax potential for inheritances that have not been divided as a unit replacing those entitled as income tax subjects. It is necessary to build tax provisions that apply to undivided inheritance in Indonesia to produce a fair legal concept for the potential of inheritance that has not been divided as a unit to replace the rightful in the future in Indonesia. The study yielded two conclusions based on normative juridical methods with a qualitative approach. First, the tax provisions that apply to undivided inheritance in Indonesia as stipulated in Article 2 paragraph (1) a number 2) and Article and explanation 2A paragraph (5) of the Income Tax Law, and Article 32 paragraph (1) letter (e) of the KUP Law still ignore tax fairness. Second, it is necessary to reformulate the law on undivided inheritance. It attaches propriety to act or do and decency not to act or not act to the taxpayer and the tax apparatus. It is recommended that there are rules and or procedures for cooperation in the form of data exchange between DGT and several related institutions, such as local government and heritage hall.
E-PARTICIPATION IN THE MANAGEMENT OF TOBACCO EXCISE PRODUCTION SHARING FUNDS: AN INITIATION TO STRENGTHEN THE PRINCIPLES OF DECENTRALIZATION IN INDONESIA Aditya Wirawan; Retno Saraswati; Nabitatus Sa’dah; Reny Yemimalina Sinaga
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 (289.697 KB) | DOI: 10.56282/sblr.v1i1.50

Abstract

The implementation of the Tobacco Excise Production Sharing Fund (Dana Bagi Hasil Cukai Hasil Tembakau/DBHCHT) still leaves a disharmony between justice and public benefit, considering that even though the revenue from tobacco excise revenue has increased, the allocation has not been able to cover losses in several impovitalas of the state, such as the field of community welfare, law enforcement, and health on the justification for the less control of cigarettes in society on behalf of excise levies on tobacco products. Two main conclusions were drawn based on a normative juridical study with a focusing principle of decentralization. First, there are still several obstacles and challenges in the management of DBHCHT in Indonesia due to the inadequate participation of the stakeholders involved in the implementation of DBHCHT. Second, e-participation, which includes e-information, e-consultation, and e-cooperation, is needed so that the performance of DBHCHT management in Indonesia can run ideally based on the principle of decentralization. Even though the private industry holds the cigarette trade, it is compulsory to transfer the actual CHT as the mandate of decentralization principle in the 1945 Constitution due to the DBHCHT that local governments must accept in carrying out their functions and duties to develop their regions. It is recommended that the central government build an online DBHCHT system, including a website, to accommodate the running of e-participation so that decentralization in the implementation of DBHCHT produces the expected outputs and outcomes.
PUBLIC TEACHER RECRUITMENT AND SELECTION IN INDONESIA: A LEGAL PERSPECTIVE Ryan Saputra Alam,; Hurian Hurian Kamela
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 (186.818 KB) | DOI: 10.56282/sblr.v1i1.51

Abstract

The existence of Law No. 14 of 2005 and some thoughts that take is-sue with the low quality of teachers, one of the causes of which cannot be separated from the impact of the recruitment process and inadequate selection. It is necessary and urgent to conduct normative juridical studies to construct how the process of recruitment and selection of state teachers in Indonesia so that recruitment reconstruction and selection of ideal state teachers are produced in Indonesia. Two conclusions were made based on the knife analysis in the form of agency theory that emphasizes the contractual relationship between the principal and the agent that must reflect the efficient organization. First, the recruitment and selection of prospective state teachers have only been carried out en masse and almost simultaneously. The selection test is carried out by working on multiple-choice questions in which various types of questions are widely sold and can be learned or learned, even traced patterns of the problem. Thus, the correct answer to a question does not correlate with the ability of prospective teachers to carry out their duties and responsibilities later as a teacher who is loved and respected by students and colleagues. Second, it is necessary to update the rules related to the recruitment process and selection of prospective state teachers, including maximizing information technology in knowing the behavior of future teachers in using social media and so on.
IMPROVING TAX COMPLIANCE OF THE CONSTRUCTION SECTOR IN INDONESIA: A JURIDICAL PERSPECTIVE Anis W. Hermawan
Scientia Business Law Review (SBLR) Vol. 1 No. 2 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.851 KB) | DOI: 10.56282/sblr.v1i2.89

Abstract

Data in the form of summary statistics of construction companies, the number of individual construction businesses, the occurrence of fictitious subcontractors and/or borrow-to-use companies, and other potential frauds that can occur in the construction services sector can create tax potentials that can have a double effect on tax revenue in Indonesia. Based on normative juridical studies, two main conclusions are drawn. First, the tax regulation in the construction services business sector has not yet synergized the KUP Law, the Income Tax Law, the VAT Law, and the Construction Services Law. Second, efforts to improve construction services must be carried out through understanding the occurrence of several modes, such as fictitious or borrowing subcontractors and litigation and non-litigation disputes in the construction services sector, which are synergized at least with the KUP Law, Income Tax Law, the VAT Law, and the Construction Services Law. It is recommended that the Tax Authority actively use Article 35 A of the KUP Law in requesting data on information from litigation and non-litigation agencies related to the construction services sector, proving Fictitious or loan-use Subcontractors, and carefully applying positive corrections to costs following Article 6 paragraph (1) letter The Income Tax Law simultaneously imposes Article 23 Income Tax Objects on gifts in any name and form for transactions related to Fictitious Subcontractors or saving-use companies if Government Regulation Number 9 of 2022 is not enacted yet.
LEGAL RECONSTRUCTION ON TAX INVOICES NOT BASED ON ACTUAL TRANSACTIONS: THE LEGAL MEANING OF THE ULTIMUM REMEDIUM PRINCIPLE IN SUSTAINABILITY OF TAXPAYER'S BUSINESS IN INDONESIA Yuli T. Hidayat; Henry DP Sinaga
Scientia Business Law Review (SBLR) Vol. 1 No. 2 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.557 KB) | DOI: 10.56282/sblr.v1i2.118

Abstract

The rampant cases of tax invoices transactions not based on actual transactions and handling that are not aligned and ignoring the principle of ultimum remedium, are crucial problems for the sustainability of the taxpayer's business that the tax authorities must immediately address. However, there have been several efforts in forming and enforcing laws in the field of taxation in terms of handling tax invoices not based on actual transactions; normative philosophical and juridical studies are needed by using the ultimum remedium principle and sustainable development buildings in answering the existing problem formulations. The findings of this study indicate that tax laws and regulations in dealing with tax invoices not based on actual transactions still ignore the ultimum remedium principle. There needs to be an ideal tax (legal) reconstruction in handling tax invoices not based on actual transactions in Indonesia through the meaning of the ultimum remedium principle and the business continuity of taxpayers. The ideal legal concept should become a policy structure, the provisions of which are contained in a Government Regulation and/or Minister of Finance Regulation.
ON ONE CONTINUED ACT IN TAX CRIME IN INDONESIA Denny Irawan
Scientia Business Law Review (SBLR) Vol. 1 No. 2 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.773 KB) | DOI: 10.56282/sblr.v1i2.120

Abstract

Delicts in criminal acts in the field of taxation comply with the lex specialis derogate legi generali principle of the Criminal Code (KUHP) and are included in complex criminal acts in their implementation. Given the violation of criminal acts and there are several offenses in criminal acts of taxation, it is necessary to consider the concept of renewal of a continuing action (one further action) in criminal acts in the field of taxation with the obligation of investigators and public prosecutors to produce case files and indictments that are accurate, clear, and right, which results in the amount or accumulation of imprisonment and fines against a suspect or taxpayer in a fair, legal and efficient manner. Based on the normative juridical method, this study produces two conclusions. First, one follow-up law that has not been regulated directly in criminal provisions in the field of taxation is still under general criminal offenses, namely Article 64 paragraph (1) of the Criminal Code. Second, the concept (law) of follow-up action is needed in criminal acts in the field of taxation in Indonesia to be fair to accusations or taxpayers who commit violations and provide legal certainty and legal effectiveness to tax investigators in handling tax crimes which are complex and required to deal with cases carefully, clearly and completely
ON HARMING THE STATE FINANCES OR THE STATE ECONOMY BY A STATE-OWNED ENTERPRISE (BUMN) AND/OR ITS SUBSIDIARIES IN INDONESIA Adi Hardiyanto Wicaksono
Scientia Business Law Review (SBLR) Vol. 1 No. 2 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v1i2.222

Abstract

Masih terjadinya kerugian keuangan negara atau perekonomian negara dalam BUMN dan/atau anak perusahaan BUMN tertentu di Indonesia telah dilakukan melalui ragam modus. Salah satu dasar hukum yang disalahgunakan oknum tertentu adalah dengan mempergunakan imunitas doktrin business judgment rule. Berdasarkan studi yuridis normative, dihasilkan dua kesimpulan. Pertama, pengaturan business judgment rule yang berlaku dalam BUMN dan/atau anak perusahaannya di Indonesia didasarkan pada UU PT, UU BUMN, dan Peraturan OJK Nomor 33/PJOK.04/2014. Kedua, dalam menangani terjadinya kerugian keuangan negara atau perekonomian negara oleh BUMN dan/atau anak perusahaannya melalui celah hukum pengaturan business judgment rule dalam UU PT, diperlukan reformulasi doktrin business judgment rule dalam UU BUMN dengan mengatur legal liablity terhadap pengurus BUMN dan anak perusahaan BUMN dan pertanggungjawaban pidana korporasi. Perluasan legal liability tersebut menjangkau pada pemenuhan kriteria-kriteria yang terdapat dalam kewajiban karena kepatutan untuk bertindak dan kewajiban karena kepatutan untuk tidak bertindakterhadap pengurus dan korporasi BUMN dan/atau anak perusahaan BUMN dalam hal terjadi kerugian pada BUMN dan/atau anak perusahaan dari BUMN tersebut.

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