Jurnal Law and Taxation

KESETARAAN GENDER DALAM KEBIJAKAN PAJAK PERTAMBAHAN NILAI DI INDONESIA: STUDI EKSPLORATIF DENGAN REGULASI GOODS AND SERVICES TAX-FREE HEALTH GOODS DETERMINATION 2018 DI AUSTRALIA

2025-11-28T18:46:08+07:00

In a multilateral forum held in 2022 with Indonesia as the presidency, the Group of Twenty (G20) committed to realizing gender equality in taxation. Several countries have implemented gender equality policies in their tax systems, notably Australia, which exempts women’s sanitary products from GST. Unfortunately, Indonesia has yet to adopt a VAT policy that considers gender aspects in its positive law. This research aims to analyze the notion of gender equality policies in Indonesia’s VAT regulations, focusing on the principle of justice. The analysis includes exploring Australia’s gender equality policy in GST through the GST-free Health Goods 2018 regulations. Based on Adam Smith's principle of equality, R. Santoso Brotodiharjo's theory of "gaya pikul", the definition of essential goods in Government Regulation Number 49 of 2022, and the findings of an exploratory study on regulations in Australia, this research result indicate that gender equality in VAT policy can be achieved by classifying women's sanitary products as essential goods that are exempt from VAT.

PERBANDINGAN PENGATURAN PAJAK PENGHASILAN BAGI WAJIB PAJAK PEREMPUAN ANTARA INDONESIA DAN SINGAPURA

2025-11-28T18:53:57+07:00

This study aims to identify and analyze the differences in the history and tax unit regulations for women taxpayers in Indonesia and Singapore. The research method employed is normative legal research, with a descriptive approach to elucidate the findings. Primary data was collected through interviews, while secondary data was derived from literature review. The acquired data was then analyzed using qualitative methods. The results of the research and discussion conclude that differences in Income Tax regulations for women taxpayers between Indonesia and Singapore are evident in their historical development and tax unit structure. Singapore's initial Income Tax framework is based on English Law, whereas Indonesia's is founded on Dutch Law. Additionally, Singapore applies an individual unit system, while Indonesia adopts a family unit system for Income Tax regulations.

ANALYSIS OF THE IMPLEMENTATION OF IMPORT DUTIES SAFEGUARD POLICY ON FINISHED GOODS FROM GARMENT COMPANIES RECEIVING BONDED ZONE FACILITIES TOWARDS COMPANY PROFITS AND IMPORT LEVIES

2025-11-28T18:51:04+07:00

The imposition of Import Duties Safeguard on finished goods has been applied since November 2021 based on the Regulation of the Minister of Finance. This research analyzes the implementation of the Safeguard policy for garment companies at KPPBC TMP A Bogor using an empirical juridical method with descriptive analysis, supported by interviews, observations, and document review. Sampling was conducted through purposive non probability techniques involving Export Import managers or staff from 30 garment companies receiving Bonded Zone facilities. The findings show that state revenue in the 2022 to 2023 period reached IDR 6,278,138,000.00, yet the predetermined Safeguard rates create a significant burden for companies. A total of 17 out of 30 companies face rates that exceed their selling prices, causing sales to decline and preventing them from generating profit. The policy meets only two tax principles, namely neutrality and revenue productivity, while for equity only horizontal equity is achieved, and for the ease of administration principle only certainty and simplicity are fulfilled. Overall, the Safeguard imposition does ensure state revenue but places substantial pressure on garment companies, and the unfulfilled principles indicate that the policy has not fully protected taxpayer interests or ensured alignment with fundamental tax principles.

ANALISIS KEBERHASILAN SKEMA PENERAPAN PAJAK KARBON DI FINLANDIA DAN EVALUASI SKEMA CAP AND TAX DI INDONESIA

2025-11-28T18:52:41+07:00

This study examines Finland’s carbon tax implementation and its potential application in Indonesia. Introduced in 1990 and modified until 2013, Finland’s carbon tax, combined with energy taxation, successfully reduced emissions by 48% by 2005. A key factor in its success was the "tax shifting package," which used tax revenues to lower income taxes, reducing economic burdens. Indonesia introduced a carbon tax in 2021, initially targeting coal-fired power plants. It employs a "cap and tax" mechanism integrated with carbon trading but faces challenges such as low tax rates and economic pressures on industries. To enhance effectiveness, this study recommends that Indonesia adopt Finland’s approach by raising tax rates and directing a separate carbon tax with carbon trade for better incentives. These measures could help Indonesia achieve its 2030 NDC targets and net zero emissions by 2060.

ANALISIS PENYATUAN ATAP PENGADILAN PAJAK TERHADAP INDEPENDENSI PERADILAN PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023

2025-11-28T18:49:23+07:00

The Tax Court in Indonesia has operated under a dual supervision structure, with the Supreme Court overseeing judicial functions and the Ministry of Finance managing organizational, administrative, and financial affairs. This dualism has raised concerns over conflicts of interest and weakened judicial independence. Constitutional Court Decision Number 26/PUU-XXI/2023 mandates the unification of the Tax Court under the Supreme Court by December 31, 2025. This study employs a normative juridical method with statutory, case-based, conceptual, and comparative approaches. It analyzes the position of the Tax Court post-decision and examines the steps necessary to ensure a smooth and effective unification process that strengthens judicial independence. The findings indicate that the decision marks an initial step toward institutional independence, though further regulatory reforms are required to achieve substantive, personal, and internal independence. Lessons from the United States and the Netherlands may serve as models in establishing an ideal tax judicial system.