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Jurnal
Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle
Journal of Law and Legal Reform
ISSN 2715-0968, 2715-0941
Terbit 2024-12-15
Penerbit Faculty of Law, Universitas Negeri Semarang, Indonesia
Bahasa eng
Abstrak
This study aims to analyze the impact of the digitalization of the Core Tax Administration System (CTAS) on tax law enforcement, with a particular focus on the application of the ultimum remedium principle. The research method employed is normative legal research, involving an in-depth analysis of tax law literature, relevant regulations, and case studies of CTAS implementation. The urgency of this research lies in addressing inefficiencies, inequities, and the lack of transparency in traditional tax law enforcement through the utilization of digital technology. The findings reveal that CTAS digitalization enhances efficiency, transparency, and data management in tax administration while strengthening law enforce ment processes through improved oversight and compliance. However, this digitalization also presents challenges, including data security risks, privacy concerns, and compliance with applicable regulations. The novelty of this research lies in integrating the ultimum remedium principle within the digital framework, advocating for a proportional approach to tax violations by prioritizing voluntary compliance and corrective measures before escalating to more severe enforcement actions. This study provides strategic contributions to legal policy development, offering essential insights for policymakers, legal practitioners, and system developers in designing a tax law enforcement system that is fair, transparent, and responsive to the demands of the digital era.
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jllr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
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<dc:title xml:lang="en">Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle</dc:title>
<dc:creator xml:lang="en">Djinarto, Bambang</dc:creator>
<dc:creator xml:lang="en">Suhartono, Slamet </dc:creator>
<dc:creator xml:lang="en">Hadi, Syofyan</dc:creator>
<dc:creator xml:lang="en">Setyadji, Sri</dc:creator>
<dc:creator xml:lang="en">Nickalus, Juan</dc:creator>
<dc:subject xml:lang="en">Legal Reform</dc:subject>
<dc:subject xml:lang="en">CTAS</dc:subject>
<dc:subject xml:lang="en">Tax Law</dc:subject>
<dc:subject xml:lang="en">Ultimum Remedium</dc:subject>
<dc:subject xml:lang="en">Law Enforcement</dc:subject>
<dc:description xml:lang="en">This study aims to analyze the impact of the digitalization of the Core Tax Administration System (CTAS) on tax law enforcement, with a particular focus on the application of the ultimum remedium principle. The research method employed is normative legal research, involving an in-depth analysis of tax law literature, relevant regulations, and case studies of CTAS implementation. The urgency of this research lies in addressing inefficiencies, inequities, and the lack of transparency in traditional tax law enforcement through the utilization of digital technology. The findings reveal that CTAS digitalization enhances efficiency, transparency, and data management in tax administration while strengthening law enforce ment processes through improved oversight and compliance. However, this digitalization also presents challenges, including data security risks, privacy concerns, and compliance with applicable regulations. The novelty of this research lies in integrating the ultimum remedium principle within the digital framework, advocating for a proportional approach to tax violations by prioritizing voluntary compliance and corrective measures before escalating to more severe enforcement actions. This study provides strategic contributions to legal policy development, offering essential insights for policymakers, legal practitioners, and system developers in designing a tax law enforcement system that is fair, transparent, and responsive to the demands of the digital era.</dc:description>
<dc:publisher xml:lang="en">Faculty of Law, Universitas Negeri Semarang, Indonesia</dc:publisher>
<dc:date>2024-12-15</dc:date>
<dc:type>info:eu-repo/semantics/article</dc:type>
<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
<dc:format>application/pdf</dc:format>
<dc:identifier>https://journal.unnes.ac.id/journals/jllr/article/view/4297</dc:identifier>
<dc:identifier>10.15294/jllr.v5i4.4297</dc:identifier>
<dc:source xml:lang="en">Journal of Law and Legal Reform; Vol. 5 No. 4 (2024): Contemporary Issues on Law Reform in Indonesia and Global Context; 1977-2012</dc:source>
<dc:source>2715-0968</dc:source>
<dc:source>2715-0941</dc:source>
<dc:source>10.15294/jllr.v5i4</dc:source>
<dc:language>eng</dc:language>
<dc:relation>https://journal.unnes.ac.id/journals/jllr/article/view/4297/2985</dc:relation>
<dc:rights xml:lang="en">Copyright (c) 2024 Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus (Author)</dc:rights>
<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-nc-sa/4.0</dc:rights>
</oai_dc:dc>
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APA 7
Djinarto, B., Suhartono, S., Hadi, S., Setyadji, S., & Nickalus, J. (2024). Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle. Journal of Law and Legal Reform, 5(4), 1977–2012. https://doi.org/10.15294/jllr.v5i4.4297
Salin
IEEE
B. Djinarto, S. Suhartono, S. Hadi, S. Setyadji, and J. Nickalus, “Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle,” Journal of Law and Legal Reform, vol. 5, no. 4, pp. 1977–2012, 2024, doi: 10.15294/jllr.v5i4.4297.
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