Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo, Bambang Ali; Marwiyah, Siti; Yunus, Nur Rohim

doi:10.20961/bestuur.v10i2.62064

Cited by 2 publications

(2 citation statements)

References 22 publications

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“…Taxes serve as a crucial source of state revenue to fund public needs and foster societal welfare (Kusumo et al, 2022). Among various types of taxes, the management of the BPHTB falls under the responsibility of the Local Government.…”

Section: Juridical Basis For the Formation Of Regional Regulation On ...mentioning

confidence: 99%

Reduction of BPHTB Rates: Legal Protection Strategy for the Economically Disadvantaged Community

Asranita,

Badriyah

2023

sjh

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This study aims to examine and analyze the juridical basis for Local Governments in forming regional regulations related to reducing BPHTB rates. This study uses normative legal research with the statute and conceptual approaches. The collected legal material is then qualitatively analyzed to describe the problem and answer study purposes. The results show that the Law Number 21 of 1997 has considered fairness by regulating NPOPTKP or NJOPTKP for land and buildings. Moreover, with the enactment of Law Number 1 of 2022, Local Governments are authorized to formulate regional regulations on reducing BPHTB rates for the economically disadvantaged community. Therefore, it is recommended that Local Governments invest in capacity-building initiatives for their tax officials, focusing on policy knowledge, surveillance techniques, and law enforcement. This policy would ensure they are adequately equipped to oversee taxpayer compliance and identify potential violations. Furthermore, there should be continuous engagement with all stakeholders to identify potential obstacles and challenges in policy implementation. Regular evaluations and monitoring are also crucial to assessing the policy’s effectiveness and impact on tax revenue and the economically disadvantaged community. Lastly, taxpayers must understand the changes in BPHTB rates, their rights, and obligations to ensure policy compliance. By doing so, Local Governments can enhance the effectiveness of the BPHTB rate reduction policy and ensure it brings about maximum benefits for the economically disadvantaged community.

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Section: Juridical Basis For the Formation Of Regional Regulation On ...mentioning

confidence: 99%

Reduction of BPHTB Rates: Legal Protection Strategy for the Economically Disadvantaged Community

Asranita,

Badriyah

2023

sjh

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“…Financial distress does not have a significant effect on tax avoidance [17]. Company size, fixed asset intensity, profitability, and thin capitalization have been found to have a negative effect on tax avoidance practices [18]. Factors such as awareness, knowledge, obstacles, sanctions, and tax regulations have an indication or influence to increase tax compliance in Indonesia [19].…”

Section: Introductionmentioning

confidence: 99%

Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia

Fitri,

Sudarmanto,

Qothrunnada

et al. 2023

WSAF

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This research investigates the intricate relationships among tax compliance, tax avoidance, financial reporting quality, and corporate financial performance in Indonesian manufacturing companies. Employing a quantitative approach, data were collected from 150 companies and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study found robust positive associations between tax compliance and financial reporting quality with corporate financial performance. Furthermore, a nuanced relationship emerged between tax avoidance and financial performance, highlighting the importance of moderation. The empirical findings offer valuable insights for practitioners, policymakers, and academics seeking to understand the dynamics of tax-related activities and financial outcomes in the Indonesian manufacturing sector.

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Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Cited by 2 publications

References 22 publications

Reduction of BPHTB Rates: Legal Protection Strategy for the Economically Disadvantaged Community

Reduction of BPHTB Rates: Legal Protection Strategy for the Economically Disadvantaged Community

Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia

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