cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mochamad Nuruz Zaman
Contact Email
scientium@scientium.co.id
Phone
+6281232891993
Journal Mail Official
editorial@scientium.co.id
Editorial Address
Jl Tebet Raya No.2 Blok C lt.3 Tebet Barat, Tebet. Jakarta Selatan, DKI Jakarta - 12810
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
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 4 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022): Scientia Business Law Review" : 4 Documents clear
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.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 1 No. 3 (2022): Scientia Business Law Review Vol. 1 No. 2 (2022): Scientia Business Law Review Vol. 1 No. 1 (2022): Scientia Business Law Review