Indonesia Property Tax Policy on Oil and Gas Upstream Business Activities to Promote National Energy Security: Quo Vadis

Rosdiana, Haula; Inayati, Inayati; Sidik, Machfud

doi:10.1016/j.proenv.2015.07.043

Cited by 9 publications

(4 citation statements)

References 6 publications

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“…Meanwhile, if the taxpayer submits an objection and is deemed not to have fulfilled his obligations in submitting the SPT, the taxpayer must prove that the tax assessment is incorrect. 47 Evidence that can be used at this stage is documentary evidence, witness evidence, presumptions, confessions, and oaths. In addition, two other pieces of evidence can also be used, namely expert judgment and judge knowledge.…”

Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

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<p>Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.</p>

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Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

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“…Banyak faktor yang memengaruhi perkembangan gap antara supply demand di hulu migas, antara lain: investasi sektor pertambangan hulu migas (Gawad dan Muramalla, 2013; Chen dan Linn, 2017; Azizurrofi dan Mashari, 2018;Purwoseputro et al, 2018;Effendy, 2019;Mardiana et al, 2019;Muarofah dan Falianty, 2020;Aprizal et al, 2022); fiscal terms (Rosdiana et al, 2015;Manungkalit dan Kaluge, 2016;Putri dan Gunarta, 2017;Suleiman et al, 2018;Pratama et al 2020); kelembagaan (Karim, 2013;Avidson, 2015;Arindya, 2018;Dwiesta, 2018); teknologi (Syaifullah, 2019); perijinan (Sujatmoko et al, 2019); dan law enforcement (Castrillion, 2013;Nostalgi, 2021).…”

Section: Pendahuluanunclassified

Permasalahan Dan Tantangan Peningkatan Investasi Industri Hulu Migas

Paramita

2022

J. budg.

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Kajian ini bertujuan untuk menganalisis kondisi eksisting kebijakan hulu migas saat ini dan memberikan masukan bagaimana agar lebih menarik di masa mendatang. Metode yang digunakan adalah fenomenologi kualitatif. Hasil dari penelitian ini adalah terdapat beberapa permasalahan yang menyebabkan lambatnya peningkatan investasi hulu migas antara lain migas masih menjadi sumber pendapatan negara, regulasi yang belum kondusif, tata ruang dan perizinan kurangnya pengungkapan data geologi. terkait dengan potensi, dan imbal hasil yang kurang menarik bagi kontraktor. Studi ini membandingkan istilah fiskal dengan China, India, dan Malaysia. Tantangan yang dihadapi sektor hulu migas Indonesia antara lain fluktuasi harga minyak mentah dunia dan supply-demand, geopolitik, dan sosial politik, pemenuhan target transisi energi menuju net zero emission, penerapan dua rezim fiskal yang tidak saling mendukung. , dan tidak adanya kebijakan asimetris yang sesuai dengan karakteristik wilayah kerja. Rekomendasinya adalah memaksimalkan term fiskal dan stabilitas hukum yang dapat disesuaikan dengan investasi hulu migas saat ini, menjadikan kedua rezim fiskal yang ada saling mendukung dalam menarik investor dan dapat diterapkan secara berbeda sesuai dengan karakteristik wilayah kerja masing-masing.

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“…Typically, there is a promise of financial confidentiality with this offer. [5] The presence of tax haven nations poses a "threat" to developing countries, particularly those that are striving to maximize their tax sector revenues. According to Zucman, a capitalist system devoid of tax havens is an idealistic concept, and implementing a progressive tax on income and gains is doomed to fail unless we opt for protectionism.…”

Section: Introductionmentioning

confidence: 99%

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

Puspitasari,

Sulistiyono,

Handayan

2024

Proceedings of the International Conference on Law, Economic &Amp; Good Governance (IC-LAW 2023)

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The objective of this research is to assess the extent to which Indonesia's endeavor to combat tax evasion in tax haven nations is successful in achieving repatriation via tax amnesty. Indonesia has a tax ratio of 11.6%, which ranks it as the third lowest among 24 Asian and Pacific countries, trailing only Laos and Bhutan. One factor motivating Indonesia's pursuit of asset repatriation via the Tax Amnesty Policy is tax evasion occurring in tax haven nations. The level of tax evasion has not been substantially reduced despite these efforts. This study was compiled through the use of library research techniques and a variety of primary and secondary legal sources. The findings of the study indicate that tax evasion remains prevalent, particularly through the use of tax refuge nations to store assets. This indicates that the tax burden should be distributed equitably, albeit not optimally. In light of the fact that public legal policy ought to be grounded in social justice, taxation policy must adhere to the tenets of equality and universality. In regards to repatriation, there are still numerous aspects that require improvement, including tax law enforcement, taxpayer attitudes, and taxpayer confidence in the government. In addition to facilitating the repatriation of assets from tax haven nations to Indonesia, this measure will ultimately foster greater voluntary tax compliance. It is critical that the objectives of the repatriation policy not be distorted by tax amnesty, and that the government's resolve to establish a just tax system be strengthened.

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Indonesia Property Tax Policy on Oil and Gas Upstream Business Activities to Promote National Energy Security: Quo Vadis

Cited by 9 publications

References 6 publications

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Permasalahan Dan Tantangan Peningkatan Investasi Industri Hulu Migas

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

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