The investigation process is one of the important stages to resolve a criminal dispute. The investigation process is not only carried out in the criminal field but also applies in the field of tax law. In this regard, the previous article has described the definition and purpose of investigations in the taxation sector. Furthermore, this article explains the authority … Read more
IN a meeting with the DPR on June 28, 2021, the government proposed a reform agenda in the value-added tax (VAT) sector through the revision of the KUP Law. One of the reasons put forward is that the c-efficiency ratio is not optimal, which is 0.6. The purpose of the evaluation and measurement is to review whether or … Read more
IMPLEMENTATION of the investigation has a series of activities consisting of 7 stages. The seven stages in question are preparation of investigations, prosecution, and prevention, processing of evidence, examination of suspects and sanctions, reports on the progress of investigations, filing, and termination of investigations. This article discusses the process of preparing for an investigation in the … Read more
OF course, we are familiar with the term value-added tax (VAT). VAT is a type of tax on consumption that is applied in Indonesia. The term VAT was first introduced in Indonesia through the issuance of Law no. 8 of 1983. In some countries, the term VAT is also known as the goods and service tax (GST). Although the terms are … Read more
IN the process of a tax audit, if an indication of a criminal act in the taxation sector is found, the taxpayer may be proposed for an open examination of preliminary evidence (bumper). Open bookkeeping audits can also be proposed if the taxpayer refuses to be audited. In addition, the taxpayer is not calculated on an … Read more
As described in the previous article, the series of investigation activities has 7 stages. After the preparation process is carried out, the next stage of the investigation is action and prevention. The action and prevention consist of several activities. The activities referred to are summoning suspects, sanctions, and/or experts, appointments and/or detentions, searches, and confiscations. This article … Read more
IN ADDITION TO being done in public, the initial evidence examination (bumper) can also be done in private. If the taxpayer who is being audited to test compliance with tax obligations is also carried out a closed bookkeeping examination, the tax audit will be suspended or postponed. “If the Taxpayer is subject to an Audit to test … Read more
IN criminal law, investigators have the authority to make arrests and/or detentions. Arrest and/or detention activities are not only carried out in general criminal disputes but also in tax criminal disputes. The arrest and/or detention is one of a series of preventive fund action processes carried out by tax investigators. Provisions for arrest and/or detention … Read more
IN general criminal disputes, investigators may conduct house searches, clothing searches, or body searches as regulated in Article 32 of Law no. 8 of 1981 concerning the Criminal Procedure Code (KUHAP). Searches can also be carried out in the process of resolving tax criminal disputes. Provisions for search in tax criminal disputes are contained in the Circular … Read more
A confiscation is a form of coercive effort aimed at obtaining evidence related to a criminal act. The confiscation process is not only carried out in general criminal law but also takes place in the settlement of tax criminal disputes. In general criminal law, confiscation is regulated in Law no. 8 of 1981 concerning the Criminal … Read more