1,720,962 research outputs found
Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice
No full textThe fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants
Penegakkan Hukum Sanksi Pidana Perpajakan Berdasarkan Undang-Undang Nomor 16 Tahun 2019 Tentang Ketentuan Umum dan Tata Cara Perpapajakan Dikaitkan dengan Asas Ultimum Remedium
No full textHukum pidana pajak dalam doktrin hukum pidana disebut sebagai ius singulare karena memiliki norma dan sanksi tersendiri. Orientasi utama pajak adalah pada pendapatan negara untuk meingkatkan kesejahteraan masyarakat sehingga fungsi sanksi pidana perpajakan merupakan alat pencegah (preventif) agar pelaku tindak pidana perpajakan tidak melanggar norma perpajakan. Namun demikian dalam penegakkan hukumnya tidak adanya parameter yang jelas dalam perumusan sanksi pidana perpajakan serta pemahaman dan tafsir asas ultimum remedium yang tidak sama. Untuk itu penelitian ini bertujuan menguraikan rumusan sanksi pidana perpajakan berdasarkan asas legalitas (certainty) dan selanjutnya penerapan asas ultimum remedium atas pidana tersebut berdasarkan asas efficiency tanpa mengesampingkan asas rasionalitas dan proporsionalitas (equality). Hasil dari penelitian ini menyimpulkan 2 (dua) hal. Pertama, Rumusan saksi administrasi dan sanksi pidana sebagai dasar penerapan asas ultimum remedium dalam tindak pidana perpajakan sesuai Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan belum berfungsi sesuai dengan tujuannya yaitu menumbuhkan kesadaran Wajib Pajak untuk mematuhi kewajiban perpajakan karena proses penegakkan hukum pada tahap formulasi (kebijakan legislatif) belum memiliki kepastian hukum yang berkeadilan sehingga terdapat kebebasan interpretasi/penafsiran para penegak hukum dengan diskresi bebas (tidak terikat) yang berdampak pada tahap aplikasi (yudikatif) dan tahap eksekusi. Kedua, Penerapan asas ultimum remedium tidak diatur dalam satu bab atau pasal di Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan sehingga harus dilakukan penafsiran sistematis dalam menafsirkan suatu ketentuan kata-kata dalam suatu peraturan dalam hubungannya dengan kalimat yang bersangkutan serta seluruh pasal dalam Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan harus dianggap sebagai suatu kesatuan sistem integral terkait, terpadu, dan saling dukung agar tidak menimbulkan perbedaan persepsi dan pemahaman dalam penerapannya 
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Analysis of the Effectiveness and Contribution of Tax Collection with Warning Letters, Compulsory Letters, and Orders to Implement Confiscation Towards the Disbursement of Tax Arrests (Case Study at KPP Madya in the Kanwil DJP West Java I)
No full textThe purpose of this study is to determine how effective tax collection is and how much it contributes to the disbursement of tax arrears. This study uses a qualitative descriptive approach. The ratio data used in this study are the performance report of the collection section, tax revenue reports, and other research-related data. The data used in this study include primary data and secondary data. The effectiveness and contribution ratio are some of the tools used by researchers in descriptive ratio analysis. The results of this study indicate that the effectiveness of tax collection at KPP Madya Bandung and KPP Madya Dua Bandung in 2019-2023 is included in the ineffective category when viewed from the realization of the achievement of tax collection targets. Meanwhile, the level of contribution of tax collection actions to the disbursement of tax arrears is classified as less contributive. The implementation of tax collection procedures has many obstacles, including the response of Taxpayers who are less cooperative in tax collection actions. KPP Madya in the West Java I Regional Office of the Directorate General of Taxes in this case KPP Madya Bandung and KPP Madya Dua Bandung have prepared various strategies as an effort so that the disbursement of tax arrears can run smoothly
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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