Article Sidebar

Download
PDF
Statistic
Read Counter : 43 Download : 62

Main Article Content

Abstract

The purpose of this study is to determine the aspects contributing to resistance to the implementation of criminal policies and establish implementation strategies. To have an effective and accountable criminal justice system be formed. The resistance is provided by pretrial. The impact of this mechanism is substantial because can invalidate the law enforcement that has been established over the years and must be procreated from the beginning. The methodologies used involve qualitative research. Data was obtained through document reviews, interviews, and FGD. The results revealed that the factors determining pretrial submission harmonize with Grindle's theory that can be separated into 2 (two) aspects namely content and context of policy. Furthermore, the author reveals two additional factors. The strategies are also classified into two scopes. Internally, the DGT modifies criminal policy, annotates verdicts, and strengthens implementer unit. Externally, enhances coordination with other stakeholders in the integrated criminal justice system.

Keywords

Tax Investigation Pretrial Implementation Strategy

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sihite, I. L., Silitonga, M. S., & Sutrisno, E. (2024). Implementation Strategy of Criminal Policy in Directorate General of Taxes. Ilomata International Journal of Social Science, 5(3), 769-786. https://doi.org/10.61194/ijss.v5i3.1251

References

  1. Alfitri, A. (2012). Ideologi Welfare State Dalam Dasar Negara Indonesia: Analisis Putusan Mahkamah Konstitusi Terkait Sistem Jaminan Sosial Nasional. Jurnal Konstitusi, 9(3), 449–472. https://doi.org/10.31078/jk
  2. ANN, S., DAENGDEJ, J., & VONGURAI, R. (2021). Factors Affecting Acceptance and Use of E-Tax Services among Medium Taxpayers in Phnom Penh, Cambodia. The Journal of Asian Finance, Economics and Business, 8(7), 79–90. https://doi.org/10.13106/JAFEB.2021.VOL8.NO7.0079
  3. Arzaghi, M., & Balthrop, A. (2018). No taxation, no representation: An investigation of the relationship between natural resources and fiscal decentralization. Environment and Planning C: Politics and Space, 36(7), 1234–1255. https://doi.org/10.1177/2399654417752683
  4. Christian Daude, Et. al. (2012). What Drives Tax Morale? (315).
  5. Consulting, M. (2023). Bappenas: Rasio Pajak RI Terandah di Asia Tenggara. https://mucglobal.com/id/news/3120/bappenas-rasio-pajak-ri-terendah-di-asia-tenggara
  6. Creswell, J. W. (2019). Research Design: Pendekatan Metode Kualitatif, Kuantitatif, dan Campuran (4th ed.). Pustaka Pelajar.
  7. González Canché, M. S. (2022). Post-purchase Federal Financial Aid: How (in)Effective is the IRS’s Student Loan Interest Deduction (SLID) in Reaching Lower-Income Taxpayers and Students? Research in Higher Education, 63(6), 933–986. https://doi.org/10.1007/s11162-021-09672-6
  8. Grindle, M. S. (2017). Politics and Policy Implementation in the Third World. In Jurnal Sains dan Seni ITS (Vol. 6, Issue 1). Princeton University Press.
  9. Hatipoğlu, İ. H., Bekir Erol, A. K., Dikmetaş, B., & Doğan, M. (2022). Investigations of Some Morphological, Pomological, and Physiological Parameters with Mineral Content of Different Rosa L. Taxa Grown under Greenhouse Condition. Yuzuncu Yil University Journal of Agricultural Sciences, 32(4), 853–867. https://doi.org/10.29133/yyutbd.1137007
  10. Inosentius, S. (2019). Diskursus Hukum untuk Kesejahteraan Rakyat (G. Samsul,Inosentius;Widayati,Lidya Suryani Dewi, Ed.; Pertama). Prenada Media.
  11. Jovanovic, A. (2022). Combating The Criminal Offense of Tax Evasion As a Key Factor in The Fight Againts The “Grey” Economy. Ekonomika, 68(4), 81–93.
  12. Kawuka, F. (2019). Penetapan Tersangka Tidak Sah karena Tidak Ada Surat Perintah Penyelidikan. Lex Crimen, VIII(7), 23–31.
  13. Keuangan, K. (2021). Informasi APBN 2021. kemenkeu.go.id.
  14. Kusrini. (2007). Konsep dan Aplikasi Pendukung Keputusan. Andi Publisher.
  15. Lockwood, F. (2020). Bristol’s smart city agenda: vision, strategy, challenges and implementation. IET Smart Cities, 2(4), 208–214. https://doi.org/10.1049/iet-smc.2020.0063
  16. Masik, G., & Gajewski, R. (2021). Working towards urban capacity and resilience strategy implementation: Adaptation plans and strategies in Polish cities. Cities, 119. https://doi.org/10.1016/j.cities.2021.103381
  17. Olaoye, C. O. (2018). Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria. Journal of Accounting, Finance an Auditing Studies, 4, 79–92.
  18. Osisiogu, U. C., & Mmahi, O. P. (2020). Indigenous policing and criminal justice administration: A study of the Okposi community in Ohaozara local Government area, Ebonyi State, Nigeria. Corvinus Journal of Sociology and Social Policy, 11(1), 149–170. https://doi.org/10.14267/CJSSP.2020.1.7
  19. Patton, C. V., Sawicki, D. S., & Clark, J. J. (2015). Basic methods of policy analysis and planning. In Basic Methods of Policy Analysis and Planning (Third). Routledge. https://doi.org/10.4324/9781315664736
  20. Prastiwi, D. & E. D. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(375).
  21. Rekayana. (2016). Perception of Benefit, Ease, Satisfaction of Personal Taxpayers in the Implementation of the E-Filing System against Compliance with Annual Tax Reporting. Jurnal Ilmiah Mahasiswa FEB, 4(2).
  22. Ritala, P., Baiyere, A., Hughes, M., & Kraus, S. (2021). Digital strategy implementation: The role of individual entrepreneurial orientation and relational capital. Technological Forecasting and Social Change, 171. https://doi.org/10.1016/j.techfore.2021.120961
  23. Ritonga, A. A. (2017). Pengantar Ilmu Hukum Pajak dan Perpajakan Indonesia. Pustaka El Manar.
  24. Rulandari, N., & Rahmayani, S. (2023). The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office. Ilomata International Journal of Tax and Accounting, 4(3), 407–437. https://doi.org/10.52728/IJTC.V4I3.861
  25. Rumelt, R. P. (2011). Good Strategy/Bad Strategy. McKinsey Quarterly, 322.
  26. Rusdi Hidayat, N. (2019). Taxpayer compliance index business field based on quality of taxpayer services, regional tax regulations, level of satisfaction and attitude of taxpayers use structural equation modeling. International Journal of Civil Engineering and Technology, 10(2), 803–813. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063559119&partnerID=40&md5=13ca0e731c3a6dd6682a46c6ba54e5b2
  27. Saaty, T. L. (1980). The Analytic Hierarchy Process. McGraw-Hill.
  28. Sofian, A. (2020). Pengaturan dan Praktek Praperadilan Tindak Pidana Pajak di Indonesia. Jurnal Hukum Dan Pembangunan, 50(3), 701–718.
  29. Somantri, G. R. (2005). Memahami Metode Kualitatif. Jurnal Makara: Sosial Humaniora, 9, 63.
  30. Vighova, A. (2022). Detection of Tax Evation Using Tax Audits In The Slovak Republik. Enterpreneurship and Sustanability Center, 10, 214–225.
  31. Wahyono, H. (2018). Analisis Yuridis Putusan terhadap Putusan Perkara Praperadilan Dalam Proses Penyidikan Tindak Pidana Perpajakan. Jurnal Negara Dan Keadilan, 7(2), 34–45.