Main Article Content
Abstract
This study aims to analyse the implications of coercive measures in the investigation of preliminary evidence regulated by Article 43A paragraph (1) and paragraph (4) of Article 2 number 13 of the HPP Law on the principle of the rule of law and legal certainty in the enforcement of tax criminal law. Using a normative-dogmatic legal approach, this study examines relevant legal norms and doctrines, focusing on positive law and the Constitutional Court's decision Number 83/PUU-XXI/2023. This methodology allows for an in-depth analysis of the applicable legal framework and its impact on taxpayer rights. The results of the study show that there is no legal mechanism for taxpayers to challenge coercive efforts to create legal uncertainty, contrary to the principles of justice, equality before the law, and the protection of human rights. This undermines trust in the legal system and requires clarity on legal remedies available to taxpayers. This research highlights the importance of integrating human rights into tax legislation, in accordance with international standards and the 1945 Constitution, to ensure that tax regulations are aligned with the principles of justice, equality before the law, and legal certainty. The conclusion of this study emphasizes the need for a clear, fair, and consistent legal framework to strengthen public trust in the tax system and the government, as well as to support the active participation of taxpayers in tax policy making.
Keywords: Taxation, Investigation of Preliminary Evidence, Tax Offences
Abstrak
Penelitian ini bertujuan untuk menganalisis implikasi dari upaya paksa dalam pemeriksaan bukti permulaan yang diatur dalam Pasal 43A ayat (1) dan ayat (4) Pasal 2 angka 13 UU HPP terhadap prinsip negara hukum dan kepastian hukum dalam penegakan hukum pidana perpajakan. Penelitian ini menggunakan pendekatan yuridis normatif-dogmatik, yang mana mengkaji norma-norma hukum dan doktrin yang relevan, berfokus pada hukum positif dan putusan Mahkamah Konstitusi Nomor 83/PUU-XXI/2023. Metodologi yang digunakan memungkinkan analisis mendalam terhadap kerangka hukum yang berlaku serta implikasinya terhadap hak-hak para wajib pajak. Hasil penelitian menunjukkan ketiadaan mekanisme hukum bagi wajib pajak untuk menantang upaya paksa menciptakan ketidakpastian hukum, bertentangan dengan prinsip-prinsip keadilan, kesetaraan di hadapan hukum, dan perlindungan hak asasi manusia. Hal ini menggerogoti kepercayaan terhadap sistem hukum dan membutuhkan kejelasan tindakan hukum yang dapat diambil oleh wajib pajak. Penelitian ini menyoroti pentingnya integrasi hak asasi manusia dalam peraturan perpajakan, sesuai dengan standar internasional dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, memastikan bahwa peraturan perpajakan selaras dengan prinsip keadilan, kesetaraan di mata hukum, dan kepastian hukum. Kesimpulan penelitian ini menekankan perlunya kerangka hukum yang jelas, adil, dan konsisten untuk memperkuat kepercayaan publik terhadap sistem perpajakan dan pemerintahan, serta mendukung partisipasi aktif wajib pajak dalam pembuatan kebijakan perpajakan.
Kata kunci: Perpajakan, Pemeriksaan Bukti Permulaan, Tindak Pidana Perpajakan
Keywords
Article Details
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References
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Gadenne, Lucie. “Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability.” American Economic Journal: Applied Economics, 2017, 274–314.
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Khasan, Mohamad. “Analisis Yuridis Normatif Asas Legalitas RUU Hukum Pidana Dan Asas Legalitas Hukum Pidana Islam.” Jurnal Isti’dal 5 (n.d.).
Kholish, Moh Anas, and Ilham Fitra Ulumuddin. “Supremasi Hukum Dan Perubahan Sosial: Sebuah Tinjauan Hukum Barat Dan Hukum Islam.” Peradaban Journal of Law and Society 1, no. 1 (2022).
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Lima, Valesca, and Miriam Gomez. “Access to Justice: Promoting the Legal System as a Human Right.” In Peace, Justice and Strong Institutions, 1–10. Springer, 2019.
Moeckli, Daniel. “Equality and Non-Discrimination.” In Equality and Non-Discrimination under International Law, 53–70. Routledge, 2017.
Najicha, Fatma Ulfatun. “Peranan Hukum Pajak Sebagai Sumber Keuangan Negara Pada Pembangunan Nasional Dalam Upaya Mewujudkan Kesejahteraan Rakyat.” Ius Civile: Refleksi Penegakan Hukum Dan Keadilan 6, no. 1 (2022): 169–81.
Nashirudin, Imam. POLITIK HUKUM PENYELESAIAN SENGKETA PAJAK. Uwais Inspirasi Indonesia, 2023.
Peters, B Guy. “The Politics of Taxation.” A Comparative Perspective, Cambridge, 1991, 58–64.
Pradana, H Syafa’at Anugrah, and Muh Andri Alvian. “Kompabilitas Mekanisme Omnibus Law Dalam Pengaturan Perpajakan.” Amanna Gappa, 2021, 114–24.
Pudyatmoko, Y Sri. Penegakan Dan Perlindungan Hukum Di Bidang Pajak. Salemba Empat, 2007.
Purwadi, Wira, Mohamad Ali Akbar Djafar, Gilang Fatirah Densi, Anika Zaitun Tumiwa, and Arum Salsabila Yieputri Langkamane. “Application Of The Principle Of Equality Before The Law To Law Enforcement For The Realization Of Justice In Society.” Jurnal Legalitas 15, no. 1 (2022): 59–75.
Rahman, M Gazali, and Sahlan Tomayahu. “Penegakan Hukum Di Indonesia.” Jurnal Al Himayah 4, no. 1 (2020): 142–59.
Rahmanto, Tony Yuri. “Tony Yuri Rahmanto, “Prinsip Non-Intervensi Bagi ASEAN Ditinjau Dari Perspektif Hak Asasi Manusia.” Jurnal HAM 8, no. 2 (2017): 13–24.
Ross, Dyann. “Social Justice.” In Encyclopedia of Sustainable Management, 1–4. Springer, 2020.
Saleh, M Ridha. Menghijaukan Ham. PT. Rayyana Komunikasindo, 2020.
Shelton, Dinah. “Protecting Human Rights in a Globalized World.” BC Int’l Comp. L. Rev. 25 (2002): 273.
Suastika, I Nengah. “Tata Cara Pemungutan Pajak Dalam Perpektif Hukum Pajak.” Jurnal Komunikasi Hukum (JKH) 7, no. 1 (2021): 326–35.
Thompson, Neil. Anti-Discriminatory Practice: Equality, Diversity and Social Justice. Bloomsbury Publishing, 2020.
References
Ake, Christopher. “Justice as Equality.” In Justice, 121–41. Routledge, 2017.
Asshiddiqie, Jimly. Konstitusi Dan Konstitusionalisme Indonesia. Sinar Grafika, 2021.
Aviram, Hadar, and Daniel L Portman. “Inequitable Enforcement: Introducing the Concept of Equity into Constitutional Review of Law Enforcement.” Hastings LJ 61 (2009): 413.
Ayza, Bustamar. Hukum Pajak Indonesia. Kencana, 2016.
Christianto, Hwian. “Pembaharuan Makna Asas Legalitas.” Jurnal Hukum & Pembangunan 39, no. 3 (2009): 347–75.
Citrawan, Harison. “Analisis Dampak Hak Asasi Manusia Atas Regulasi: Sebuah Tinjauan Metodologi.” Jurnal HAM 8, no. 1 (2017): 13–24.
Dallmayr, Fred. “‘Asian Values’ and Global Human Rights.” In Theories of Rights, 393–409. Routledge, 2017.
El-Muhtaj, Majda. Hak Asasi Manusia Dalam Konstitusi Indonesia. Prenada Media, 2017.
Estrada-Tanck, Dorothy. “Article 7–Equality before the Law and Equal Protection of the Law.” In The Universal Declaration of Human Rights, 152–74. Brill Nijhoff, 2023.
Farouq, Muhammad. Hukum Pajak Di Indonesia. Jakarta: Prenada Media, 2018.
Fitryantica, Agnes. “Harmonisasi Peraturan Perundang-Undangan Indonesia Melalui Konsep Omnibus Law.” Gema Keadilan 6, no. 3 (2019): 300–316.
Foran, Michael P. “Equality before the Law: A Substantive Constitutional Principle.” Public Law, 2020, 287–306.
Gadenne, Lucie. “Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability.” American Economic Journal: Applied Economics, 2017, 274–314.
Givati, Yehonatan, and Andrew T Hayashi. “Tax Law Enforcement and Redistributive Politics.” Virginia Public Law and Legal Theory Research Paper, 2023.
Gladney, Henry M. No Taxation without Representation. Xlibris Corporation, 2014.
Hadi, Syofyan. “Prinsip Checks And Balances Dalam Struktur Lembaga Perwakilan Rakyat Di Indonesia (Studi Terhadap Usulan Perubahan Kelima UUD NRI Tahun 1945).” Mimbar Keadilan, 2015, 240088.
Herb, Michael. “Taxation and Representation.” Studies in Comparative International Development 38 (2003): 3–31.
Ismail, Tjip. “Peradilan Pajak Dan Kepastian Hukum Di Tengah Globalisasi Ekonomi.” Jurnal Hukum IUS QUIA IUSTUM 17, no. 2 (2010): 271–94.
Isnanto, Amin, Istiqomah Istiqomah, and Suharno Suharno. “Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan Dalam APBN.” Jurnal Ilmiah Universitas Batanghari Jambi 21, no. 2 (2021): 832–36.
Jackson, John E, and David C King. “Public Goods, Private Interests, and Representation.” American Political Science Review 83, no. 4 (1989): 1143–64.
Jan, Tjia Siauw. PENGADILAN PAJAK: Upaya Kepastian Hukum Dan Keadilan Bagi Wajib Pajak. Edisi Ke II Tahun 2022. Penerbit Alumni, 2022.
Karsa, Pipih Ludia, and Fatkhul Muin. “The Implication of Hotel Tax Collection towards the Increase of the Regional Original Revenue at Tangerang Regency Based on the Principle of Good Governance.” Legal Standing: Jurnal Ilmu Hukum 3, no. 1 (2019): 56–88.
Khasan, Mohamad. “Analisis Yuridis Normatif Asas Legalitas RUU Hukum Pidana Dan Asas Legalitas Hukum Pidana Islam.” Jurnal Isti’dal 5 (n.d.).
Kholish, Moh Anas, and Ilham Fitra Ulumuddin. “Supremasi Hukum Dan Perubahan Sosial: Sebuah Tinjauan Hukum Barat Dan Hukum Islam.” Peradaban Journal of Law and Society 1, no. 1 (2022).
Kusniati, Retno. “Sejarah Perlindungan Hak Hak Asasi Manusia Dalam Kaitannya Dengan Konsepsi Negara Hukum.” INOVATIF| Jurnal Ilmu Hukum 4, no. 5 (2011).
Lima, Valesca, and Miriam Gomez. “Access to Justice: Promoting the Legal System as a Human Right.” In Peace, Justice and Strong Institutions, 1–10. Springer, 2019.
Moeckli, Daniel. “Equality and Non-Discrimination.” In Equality and Non-Discrimination under International Law, 53–70. Routledge, 2017.
Najicha, Fatma Ulfatun. “Peranan Hukum Pajak Sebagai Sumber Keuangan Negara Pada Pembangunan Nasional Dalam Upaya Mewujudkan Kesejahteraan Rakyat.” Ius Civile: Refleksi Penegakan Hukum Dan Keadilan 6, no. 1 (2022): 169–81.
Nashirudin, Imam. POLITIK HUKUM PENYELESAIAN SENGKETA PAJAK. Uwais Inspirasi Indonesia, 2023.
Peters, B Guy. “The Politics of Taxation.” A Comparative Perspective, Cambridge, 1991, 58–64.
Pradana, H Syafa’at Anugrah, and Muh Andri Alvian. “Kompabilitas Mekanisme Omnibus Law Dalam Pengaturan Perpajakan.” Amanna Gappa, 2021, 114–24.
Pudyatmoko, Y Sri. Penegakan Dan Perlindungan Hukum Di Bidang Pajak. Salemba Empat, 2007.
Purwadi, Wira, Mohamad Ali Akbar Djafar, Gilang Fatirah Densi, Anika Zaitun Tumiwa, and Arum Salsabila Yieputri Langkamane. “Application Of The Principle Of Equality Before The Law To Law Enforcement For The Realization Of Justice In Society.” Jurnal Legalitas 15, no. 1 (2022): 59–75.
Rahman, M Gazali, and Sahlan Tomayahu. “Penegakan Hukum Di Indonesia.” Jurnal Al Himayah 4, no. 1 (2020): 142–59.
Rahmanto, Tony Yuri. “Tony Yuri Rahmanto, “Prinsip Non-Intervensi Bagi ASEAN Ditinjau Dari Perspektif Hak Asasi Manusia.” Jurnal HAM 8, no. 2 (2017): 13–24.
Ross, Dyann. “Social Justice.” In Encyclopedia of Sustainable Management, 1–4. Springer, 2020.
Saleh, M Ridha. Menghijaukan Ham. PT. Rayyana Komunikasindo, 2020.
Shelton, Dinah. “Protecting Human Rights in a Globalized World.” BC Int’l Comp. L. Rev. 25 (2002): 273.
Suastika, I Nengah. “Tata Cara Pemungutan Pajak Dalam Perpektif Hukum Pajak.” Jurnal Komunikasi Hukum (JKH) 7, no. 1 (2021): 326–35.
Thompson, Neil. Anti-Discriminatory Practice: Equality, Diversity and Social Justice. Bloomsbury Publishing, 2020.