Questioning Open Governance Principle within the Law-Making Process of Omnibus Law

Khozen, Ismail; Saptono, Priantoro Budi; Ningsih, Mifia Septia

doi:10.31940/soshum.v11i2.2483

Cited by 5 publications

(5 citation statements)

References 16 publications

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“…The Government Regulation then governs the imposition of VAT for subsequent transactions, from distributors to subdistributors, and continues to consumers and service delivery (Sastrohadikoesoemo, 2004). Within 35 years after enactment on December 31, 1983, (Khozen et al, 2021). However, the legislative process was still underway at the time of this study.…”

Section: Resultsmentioning

confidence: 96%

“…In this case, tax auditors typically lack sufficient legal standing to modify and perpetuate the status quo by failing to adapt tax legislation to business advancements. As a result, improvements to the tax system are required but without distorting the revenue productivity (Khozen et al, 2021). The question is why further analysis on value-added tax (VAT) disputes is necessary.…”

Section: Introductionmentioning

confidence: 99%

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Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Saptono

Khozen²,

Ayudia³

2021

JKA

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Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision.Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.

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Section: Resultsmentioning

confidence: 96%

Section: Introductionmentioning

confidence: 99%

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Saptono

Khozen²,

Ayudia³

2021

JKA

View full text Add to dashboard Cite

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“…It relates to a country's business climate and faith in the corporations that apply it. Governance is an integral part of the decision-making process and the process of implementing those decisions into action (Khozen, Saptono, & Ningsih, 2021). GCG Guidelines is a companies' guide in developing, implementing, and communicating GCG practices to stakeholders.…”

Section: Resultsmentioning

confidence: 99%

Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance

Saptono¹,

Purwanto²

2022

Inovbiz

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This study aims to analyze the taxation data integration within the State-Owned Enterprises (BUMN) in strengthening Good Corporate Governance (GCG). This study is descriptive with a qualitative method and uses a content analysis approach. The authors conducted the study by doing a review of the literature on GCG and taxation. The literature comes from books, journals, regulations, policies, electronic sources, the internet, previous research results, press releases, and newspapers. The result of this study suggest that the taxation data integration within BUMN is an essential innovation means of improving corporate governance. The taxation data integration program will indirectly make it easier for BUMN to meet their tax rights and obligation. Additional benefits of tax governance include lowering the likelihood of disputes occurring and avoiding long audit processes, which both lower taxpayer compliance costs and lessen the likelihood of potential disputes.

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“…Tax policy needs to adhere to the principle of legal certainty in order to minimize potential tax disputes in the future . Tax policy amidst a Covid-19 pandemic, which is regulated chiefly through implementing regulations, must be ensured to have a fundamental legal basis under the provisions of the legislation (Khozen, Saptono, & Ningsih, 2021). In addition, the income tax policy should adhere to the principle of ability to pay to ensure that equity in its implementation can be achieved.…”

Section: Income Tax Policy As a Response To The Covid-19 Pandemic In ...mentioning

confidence: 99%

Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

Saptono

Khozen

2022

Akrual J. Akunt.

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Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality. In a similar situation, many governments need more significant spending to save both health and economy. Given the difficult situation for many people, especially in generating income, this study analyzes the international best practice of income tax policies amidst the Covid-19 pandemic. Besides, this study analyzes how the income tax policy in Indonesia responds to the Covid-19 pandemic and its prospects. The research method used to conduct this study is descriptive qualitative. The results show that income tax policies are one of the most crucial matters that countries worldwide can do to deal with the pandemic. These policies vary from tax relief, recovery-oriented stimulus, and tax increases. Concerning the situation in Indonesia, policies need to be directed at evaluating the income tax policies that have been adopted so far. Individual income tax increases in the upper bracket and the introduction of new taxes such as carbon tax may be essential considerations to save the economy and health. However, the government also needs to manage sensitive issues such as corruption to win people's support to recover from the pandemic.

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Questioning Open Governance Principle within the Law-Making Process of Omnibus Law

Cited by 5 publications

References 16 publications

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance

Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

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