CORPORATE ACCOUNTABILITY IN TAX DISPUTE RESOLUTION: A DOCTRINAL LEGAL STUDY

  • Nindi Achid Arifki Kantor Pelayanan Pajak Pratama Watampone
  • Ilima Fitri Azmi Sekolah Tinggi Ilmu Administrasi Negara Lembaga Administrasi Negara Makassar
Keywords: Corporation, Tax, Corporate Accountability, Tax Dispute

Abstract

This article attempts to explore deeply on the implementation of corporate accountability in Indonesia in tax dispute resolution. The implementation of corporate accountability in Indonesia is heavily influenced by working relations between manager, owner and corporation. These relations influence the scope of accountability of each form of corporation (with or without legal entity). The limited scope gives a particular consequence toward corporate legal action. Similar to corporate legal action in fulfilling tax duty, the legal subject arrangement as artificial person to represent any corporate legal action that is mentioned in private law concept, also specifically mentioned in Tax Regulation. The discourse on the issue is discussed using doctrinal law research method, by means of hermeneutic approach to translate the doctrine basis. It may be concluded that there is a doctrine of ”lifting the corporate veil” related to the arrangement of corporate accountability in tax dispute resolution  so that the selection of corporate law subject is seen from a wider perspective. Corporate accountability is not only limited to the management board but also includes stockholder and corporate leader.

References

Ais, Chatamarrasjid. 2001. Fiduciary Duty "Sebagai Standar Para Direksi Dalam melaksanakan Tugasnya. JURNAL Hukum dan Pembangunan, Edisi Januari - Maret 2001, Nomor 1 Tahun XXXI

Bemmelen, J.M. Van. 1986. Hukum Pidana I: Hukum Pidana Material Bagian Umum. Bandung: Binacipta

Dobson, Paul. 2008. Criminal law (eight edition). London : Thomson Sweet And Maxwell

Hanson, S. 1999. Legal Method. London: Cavendish Publishing

Hiariej, Eddy O.S, 2014, Prinsip-Prinsip Hukum Pidana. Yogyakarta : Cahya Atma Pustaka

Ibrahim, Johny. 2011. Doktrin Ultra Vires Dan Konsekuensi Penerapannya Terhadap Badan Hukum Privat. JURNAL Dinamika Hukum, Vol 11 No 2 Mei 2011.

Khairandy, Ridwan.2006. Pengantar Hukum Dagang : Yogyakarta : FH UII Press.

Muhammad, Abdulkadir.2010. Hukum Perusahaan Indonesia. Bandung : Citra Aditya Bakti

Prasetya, Rudhi.2004. Maatschap, Firma Dan Persekutuan Komanditer. Bandung: Citra Aditya Bakti.

Rahardjo, Satjipto. 1986. Ilmu Hukum, Bandung : Alumni

Rahardjo, Satjipto. 2006. Ilmu Hukum. Bandung: Citra Aditya Bakti.

Ricoeur, Paul. 2006. Hermeneutika Ilmu Sosial, (terjemahan dari Hermeneutics and the human sciences : Essays on Language, Action, and Interpretation, diterjemahkan oleh Muhammad Syukri). Yogyakarta : Kreasi Wacana

Sugiarto, Irwan, 2014. Penerapan Pajak Penghasilan Atas Dividen. JURNAL Wawasan Hukum, Vol. 30 No. 1 Februari 2014

Wignjosoebroto, S. 2011. Ragam-Ragam Penelitian Hukum. Dalam Sulistyowati Irianto dan Shidarta (Ed.), Metode Penelitian Hukum: Konstelasi Dan Refleksi. Jakarta: Yayasan Pustaka Obor Indonesia

Published
2018-06-26
How to Cite
Arifki, Nindi, and Ilima Azmi. 2018. “CORPORATE ACCOUNTABILITY IN TAX DISPUTE RESOLUTION: A DOCTRINAL LEGAL STUDY”. Jurnal Administrasi Negara 24 (1), 33-46. https://doi.org/10.33509/jan.v24i1.136.