THE CRIMINAL LIABILITY OF CORPORATE TAXPAYER IN THE PERSPECTIVE OF TAX LAW REFORM IN INDONESIA

Abstract The raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia. This legal descriptive-comparative-analytical research generates that corporate an/or human can be accounted for either jointly or individually in tax crime undertaken of the corporate taxpayer. Furthermore, in absentia investigation of the corporate taxpayer crime could be filed as long as fulfilling formil and material requisite. It is expected the affirmation of  any person definition and corporate taxpayer crime categories in the future tax reform framework.  Intisari Maraknya penggelapan pajak oleh badan hukum sangat merugikan pendapatan negara sehingga perlu untuk mengetahui pertanggungjawaban pidana dan formulasi penyidikan in absentia pidana yang dilakukan Wajib Pajak Badan di Indonesia.  Penelitian yang bersifat deskriptif – komparatif - analitis ini menghasilkan bahwa badan hukum dan/atau manusia dapat dipertanggungjawabkan baik bersama-sama atau sendiri-sendiri dalam pidana yang dilakukan Wajib Pajak Badan.  Selain itu,  penyidikan in absentia dalam pidana Wajib Pajak Badan di Indonesia dapat diberkaskan dengan tetap memenuhi syarat formil dan materiil.  Dalam kerangka pembaharuan hukum pajak diharapkan terdapat penegasan dalam undang-undang perpajakan terhadap unsur setiap orang dan kategori pidana Wajib Pajak Badan

Ideal corporate criminal liability for the performance and accreditation of public accountant audit report in Indonesia

Purpose: The purpose of this study is to examine the true legal answers and the prescriptive legal solutions for the Indonesian public accountant legal liability and how it is included in the audit report. Design/methodology/approach: This study applies the doctrinal method for examining the state asset management obtained from corporate criminal actions. Findings: Several provisions for public accountants in Indonesia, such as public accountant law and accounting standards, have become the legal standing of the corporate area disclosure on audit report, but it has never been applied. However, the scandals of corporate financial manipulation can drag the public accountants on legal issues for their liability in minimizing and preventing the fraud and for strengthening the corrective justice role of the audit report. Practical implications: There is a need for the empirical study to determine the effectiveness and the efficiency level for implementing the corporate disclosure on audit report. However, doctrinal research can be a comparison and can enrich empirical economic law for studying state asset management. Originality/value: The study initiates to renew the audit report framework in Indonesia such as the formulation of vicarious liability explicitly in economic law and to establish an independent board that oversees the quality of audit reports, and assesses the performance and accreditation of public accountantspeer-reviewe

Dispute Resolution Model of Construction Work Contract: A Case Study In Indonesia

The complexity of the construction industry causes the potential for construction disputes to be very large and cannot be avoided. There have been many methods of resolving construction contract disputes, but the resolutions still cause losses to the conflicting parties, both financially and non-financially. Thus, it is necessary to explain the construction work contract dispute resolution model in Indonesia that reflects the win-win solutionprinciple, and propose an ideal dispute resolution model of construction work contract. Considering that a construction work contract dispute arises as a result of an escalation of disagreements, a dispute resolution should be done quickly, without harming each other. Based on the common goals of the parties to the contract, this study is adequate to use the contract normative legal method. This study yields two conclusions. First, the dispute resolution model of construction work contracts still reflects the win-win solutionprinciple (which consists of mediation, conciliation, and dispute council) in a narrow sense. The resolution only produces suggestions and does not have binding force and is not final, even though the construction sector which basically has a high business risk really needs a quick resolution and can be complied with by all parties in the construction work contract. Second, the ideal dispute resolution model of construction work contract in Indonesia is sufficient to use arbitration in a broad sense, that is, arbitration that accommodates mediation and conciliation, but the results are still final and binding. It is recommended to remove the word "court" in the explanation of Article 47 paragraph (1) letter (h) of the Construction Services Law, as well as adopt a compromise on the revocability doctrine and its exceptions and ratify the New York Convention in 2015 in the 1999 Arbitration Act