IMPOSITION AND CALCULATION OF EXPORT DUTY ON EXPORT GOODS
Economic openness in these recent years encourages Indonesia to carry out export-import activities with other countries. Export-import products are subject to State Duty levies. The Duty is a type of State levy that is imposed on the entry and exit of related goods/commodities entering and leaving the customs area.[1] There are 9 (two) kinds of Duties,...
Read MoreLAND RIGHTS
What is the Right to Land? What are the rights to land according to Agrarian Law? The Right of Control over land, also called land rights, is the authority, obligations, and/or prohibitions for the holder of the right to do something concerning the land they possess. In National Land Law, there are various rights of...
Read MoreLEGAL ANOMALIES IN A COURT DECISION RELATED TO THE SUSPENSION OF DEBT PAYMENT OBLIGATION: HOW IS A PKPU APPLICATION PROCESSED UNDER THE LAW?
One of the state-owned enterprises (BUMN) has been placed under a Temporary Court-Supervised Debt Payment Obligation (PKPU) status by a decision of a Commercial Court in Makassar. The PKPU was initiated by a civil law entity in the form of a limited partnership (CV). In its decision, the court opined that the PKPU application filed...
Read MoreCUSTOMS AND EXCISE: WHAT ARE THE DIFFERENCES?
CUSTOMS AND EXCISE: WHAT ARE THE DIFFERENCES? Customs and excise are two different types of state levies. However, the general public often mistaken Customs and Excise as both customs and excise are under the supervision of the Directorate General of Customs and Excise, as stipulated in Article 1 number (10) and (11) of Law Number...
Read MoreThe Legal Remedy of Judicial Reconsideration of Tax Court Decisions
The Legal Remedy of Judicial Reconsideration of Tax Court Decisions Seekers of justice in the field of taxation are primarily Tax Payers who disagree with the determination of tax liabilities and the enforcement actions taken by the Tax Authority as the authorized administrative body in the field of taxation. So, what happens when a Taxpayer’s...
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Upaya Hukum Peninjauan Kembali atas Putusan Pengadilan Pajak
Para pencari keadilan (justicia bellen) di bidang perpajakan pada dasarnya adalah Wajib Pajak atau Penanggung Pajak yang tidak menyetujui hasil penetapan utang pajak dan Tindakan penagihanannya yang dilakukan oleh Fiskus sebagai administrasi pemerintahan yang berwenang du Bidang Perpajakan.[1] Lalu bagaimana apabila dalam sengketa pengadilan perpajakan banding dan gugatan Wajib Pajak ditolak oleh Hakim Pengadilan Pajak?...
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