Perlindungan Hukum Preventif dan Represif Terhadap Wajib Pajak Dalam Pelaksanaan Pemeriksaan Pajak
DOI:
https://doi.org/10.57235/jlc.v1i2.7676Keywords:
pemeriksaan pajak, perlindungan hukum preventif, perlindungan hukum represif, wajib pajak, kepastian hukumAbstract
Penelitian ini bertujuan untuk menganalisis efektivitas perlindungan hukum preventif dan represif bagi wajib pajak dalam pemeriksaan pajak di Indonesia. Perlindungan hukum preventif dimaksudkan untuk mencegah terjadinya pelanggaran hak wajib pajak sejak proses pemeriksaan berlangsung, sedangkan perlindungan hukum represif diberikan setelah timbulnya sengketa atau tindakan yang merugikan wajib pajak. Penelitian menggunakan metode yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa meskipun secara normatif regulasi sudah mengatur hak wajib pajak secara cukup komprehensif, implementasinya masih menghadapi kendala, antara lain keterbatasan akses informasi, ketimpangan posisi antara fiskus dan wajib pajak, efektivitas pengawasan internal, serta hambatan dalam penyelesaian sengketa yang cepat dan berkeadilan. Oleh karena itu, peningkatan kualitas tata kelola pemeriksaan berbasis manajemen risiko, edukasi perpajakan yang berkelanjutan, penguatan penyelesaian sengketa non-litigasi, serta konsistensi pelaksanaan putusan peradilan menjadi langkah strategis untuk memperkuat perlindungan hak wajib pajak. Perlindungan hukum yang efektif berpotensi meningkatkan kepercayaan publik terhadap otoritas pajak, mendorong kepatuhan sukarela, serta mendukung keberlanjutan penerimaan negara.
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References
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Ahmad, Habsy, and Chairul Amri. “Analisis Perbedaan Komponen Pidana Sistem Hukum Civil Law Dan Common Law.” Jurnal Ilmiah Multidisiplin Amsir 1, no. 2 (2023): 231–40.
Apriliyanto, Muhammad Primbang. “Taxpayer Awareness , Tax Services , Taxpayer Counseling , Tax Audit , Tax Rates And Tax Sanctions On The Compliance Of Individual Business Public People ( Case Study at Regional Office of DGT East Java II )” 02, no. 04 (1945): 533–47.
Arifuddin, Rachmad Miftachul. “A Sustainable Approach on Tax Audit Inspection : How Tax Aggressive Strategies Can Be Detected from Fee of Independent Auditor” 5, no. 1 (2023): 49–57. https://doi.org/10.52869/st.v5i1.442.
Ayu, Sang, Putu Piastini, and Ratna Handayani Zendrato. “Investigasi Ketaatan Pajak Pelaku Usaha Mikro , Kecil , Dan Sosialisasi Perpajakan” 9, no. 02 (2022).
Fitdra, Muhammad Ilman Iriawan. “Self-Assessment System in Indonesian Taxation: Weakness or Strength?” 14, no. 1 (2022): 54–64.
Gayo, Sabela. “The Use of Mediation as Alternative Tax Dispute Resolution” 10, no. January (2023): 133–43.
Hukum, Fakultas, and Universitas Udayana. “TINDAK PIDANA PAJAK” 13, no. 3 (n.d.).
Hukum, Jurnal Analogi. “Eksistensi Pengadilan Pajak Dalam Penyelesaian Sengketa Pajak” 2, no. 3 (2020): 331–35.
Hutapea, Bungasan, Badan Pembinaan, and Hukum Nasional. “DINAMIKA HUKUM PEMILIHAN KEPALA DAERAH DI INDONESIA” 4, no. April (2015).
Indonesia, Republik. “UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 14 TAHUN 2002 TENTANG PENGADILAN,” 2002.
Juwono, Vishnu, Lucas Filberto Sardjono, Lambang Pujo Nagoro, and Esi Sekar. “Transformation Proposal for Tax Audit Policy in Indonesia : A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands” 18, no. 148 (2022): 17–32. https://doi.org/10.24258/jba.v18i1.886.
Martadinata, I Putu Hendra, and I Nyoman Putra Yasa. “The Role of Taxpayer Trust and Awareness on Voluntary Compliance : An Experimental Study” 7, no. December (2022): 184–99. https://doi.org/10.23887/jia.v7i2.43346.
Michael, Michael, and Universitas Pradita. “The Tax Audit , Discrimination , and Machiavellianism in Indonesian” 5 (2025): 231–42.
“PERATURAN DIREKTUR JENDERAL PAJAK,” n.d.
“PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 15 TAHUN 2025,” no. 2 (2025): 1–204.
Pratama, Muhammad Javier, Dio Setiawan, Ridho Ramadhinnov, and Wulandari Ayuningsih. “PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PROSES PERADILAN PAJAK DITINJAU DARI UNDANG-UNDANG NOMOR 14 TAHUN 2002 TENTANG PENGADILAN PAJAK” 7, no. 11 (2024): 75–81.
“PUTUSAN Nomor 26/PUU-XXI/2023,” no. April (2023).
Qinayya, Syavira Alzena, Alvieta Alice Reyhanif, Dimas Dwi Nugroho, Bondhi Alby Maulana, and Universitas Tidar. “Perlindungan Hak Wajib Pajak Dalam Proses Pemeriksaan Dan Penegakan Hukum Pajak Di Indonesia Ditinjau Dari Perspektif Hukum Dan Etika” 2, no. 3 (2024).
Rahmat, Dengan, Tuhan Yang, and Maha Esa. “UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 1983 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN DENGAN,” 1983.
Rochaeti, Hj Etty. “PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK” 26, no. 01 (2012): 497–510.
Santoso, Muhammad Rifky. “Strengthening Tax Audit Management by Controlling and Auditors ’ Competence : Tax Court Case in Indonesia” 2, no. 2 (2023): 238–50.
Sari, Mega, Indah Yani, Evi Marlina, Annie Mustika Putri, Keadilan Pajak, and Motif Ekonomi. “THE EFFECT OF TAXPAYER AUDITS , TAX FAIRNESS AND” 1, no. 4 (2025): 169–85. https://doi.org/10.56858/jmpkn.v1i4.753.
Wibawa, Ariyadi Teguh, and Agustinus Nicholas L Tobing. “Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia” 4, no. 3 (2023): 584–98.
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