Proving Intent: A Composite Approach to Aggressive Tax Avoidance Schemes

Bilah Samping Artikel

PDF (Inggris)
Diterbitkan: 2024-07-27
Kata Kunci:
Mens rea, Tax avoidance, Aggressive tax planning, Proof of intent, Economic substance, BEPS

Isi Artikel Utama

Sulkhan Alif Fauzi
Universitas Sunan Giri Surabaya, Indonesia
Agung Satryo Wibowo
Universitas Sunan Giri Surabaya, Indonesia
Sulani Sulani
Universitas Sunan Giri Surabaya, Indonesia
Ella Anastasya Sinambela
Universitas Sunan Giri Surabaya, Indonesia
Utami Puji Lestari
Universitas Sunan Giri Surabaya, Indonesia

Abstrak

This literature study aims to critically analyze the construction and methods of proving the element of intent (mens rea) in cases of aggressive tax avoidance. Using a normative juridical approach with qualitative descriptive analysis, this research examines the transposition of the mens rea concept from general criminal law into the framework of Indonesian tax criminal law, as primarily regulated in the General Provisions and Tax Procedures Law as amended by the Tax Regulations Harmonization Law. The findings indicate that proving intent in aggressive tax avoidance schemes requires a composite approach that relies on objective indicators and circumstantial evidence. Key parameters include the absence of economic substance and business purpose, systematic patterns of transactions violating the arm's length principle, internal corporate documents revealing tax-driven policies, and data from international automatic exchange of information. The evolution of domestic jurisprudence and the adoption of global standards, particularly the OECD's Base Erosion and Profit Shifting (BEPS) project, have significantly shaped this proofing approach, shifting it from a formalistic to a substantive assessment. This study concludes that the effectiveness of law enforcement in tackling sophisticated tax avoidance depends on the convergence of precise regulations, advanced investigative capabilities, and consistent judicial interpretation that collectively uncover the deliberate intent behind formally legal transactions.

Rincian Artikel

Terbitan

Vol 4 No 2 (2024): Journal of Social Science Studies (JOS3)

Bagian

Articles

Cara Mengutip

Fauzi, S. A., Wibowo, A. S., Sulani, S., Sinambela, E. A., & Lestari, U. P. (2024). Proving Intent: A Composite Approach to Aggressive Tax Avoidance Schemes. Journal of Social Science Studies, 4(2), 453-466. https://jos3journals.id/index.php/jos3/article/view/386

Referensi

Ali, E. M., Dirgantara, F., & Darmawan, D. (2024). Legal Protection of Consumers in Online Transactions: A Case Study of Online Fraud in Indonesia. International Journal of Service Science, Management, Engineering, and Technology, 6(3), 27-38.

Ali, R., & Darmawan, D. (2023). Big Data Management Optimization for Managerial Decision Making and Business Strategy. Journal of Social Science Studies, 3(2), 139-144.

Anjanarko, T. S. (2022). The Influence of Taxpayer Awareness and Tax Sanctions on the Satisfaction of Land and Building Taxpayers. Journal of Science, Technology and Society (SICO), 3(1), 21–28.

Braithwaite, J. (2005). Markets in Vice, Markets in Virtue. Federation Press, Australia.

Cooper, G. S. (2006). Tax Avoidance and the Rule of Law. In Tax Reform in the 21st Century. Kluwer Law Internasional, Netherlands.

Darmawan, D. (2021). Taxpayer's Response to The Program for Tax Penalty Relief of Motor Vehicles in East Java. Journal of Engineering and Social Sciences (JESS), 1(1), 33-40.

Direktorat Jenderal Pajak. (2020). Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ/2020 tentang Tata Cara Pemeriksaan Bukti Permulaan dan Penyidikan Tindak Pidana di Bidang Perpajakan. Jakarta.

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review, 85(4), 1163–1189.

Freedman, J. (2004). Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle. British Tax Review, 4, 332–357.

Indarto, T., Negara, D. S., & Darmawan, D. (2023). Legal Frameworks for Mitigating Monopoly Practices Adverse to MSMEs in Indonesia. Journal of Social Science Studies, 3(1), 1-8.

Irfansyah, M. F., Darmawan, D., & Hardyansah, R. (2024). Implementation of the Principle of Good Faith in Contract Performance. Bulletin of Science, Technology and Society, 3(2), 51-56.

Kementerian Keuangan Republik Indonesia. (2016). Peraturan Menteri Keuangan Nomor 213/PMK.03/2016 tentang Penentuan Harga Transfer. Berita Negara Republik Indonesia Tahun 2016 Nomor 1685. Jakarta.

Kementerian Keuangan Republik Indonesia. (2019). Peraturan Menteri Keuangan Nomor 19/PMK.03/2019 tentang Pelaksanaan Automatic Exchange of Information untuk Tujuan Perpajakan. Berita Negara Republik Indonesia Tahun 2019 Nomor 339. Jakarta.

Kementerian Keuangan Republik Indonesia. (2020). Peraturan Menteri Keuangan Nomor 22/PMK.03/2020 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 213/PMK.03/2016 tentang Penentuan Harga Transfer. Berita Negara Republik Indonesia Tahun 2020 Nomor 201. Jakarta.

Krippendorff, K. (2004). Content Analysis: An Introduction to Its Methodology (2nd ed.). Sage Publications, Thousand Oaks.

Kusen, M., Arifin, S., Pakpahan, N. H., & Sinambela, E. A. (2023). The Implementation of Income Tax Imposition on Online Business Operators in Indonesia Based on Current Tax Regulations. Journal of Social Science Studies, 3(2), 107-114.

Lestari, U. P., & Sinambela, E. A. (2022). Information Technology Utilization and the Role of Improving Taxpayer Compliance. Bulletin of Science, Technology and Society, 1(2), 11-13.

Lestari, U. P., Vitrianingsih, Y., Gautama, E. C., Mardikaningsih, R., & Hariani, M. (2021). Evaluation of the Effectiveness of Tax Education Programs inImproving Tax Awareness and Compliance in Indonesia. Journal of Social Science Studies, 1(2), 29-32.

Mardikaningsih, R., & Darmawan, D. (2022). Ethical principles in business decision making: Implications for corporate sustainability and relationships with external stakeholders. Journal of Social Science Studies, 2(2), 131-138.

Mardikaningsih, R., Azizah, E. I., Putri, N. N., Alfan, M. N., & Rudiansyah, M. M. D. H. (2022). Business Survival: Competence of Micro, Small and Medium Enterprises. Journal of Social Science Studies (JOS3), 2(1), 1-4.

Mardikaningsih, R., Lestari, U. P., Sinambela, E. A., Masithoh, N., & Ernawati. (2022). An Empirical Analysis of the Impact of E-Filing Utilization on Individual Taxpayers: The Role of Information Technology Readiness and Subjective Norms. Journal of Social Science Studies, 2(2), 183-188.

Marzuki, P. M. (2005). Penelitian Hukum. Prenada Media, Jakarta.

Masithoh, N., & Mardikaningsih, R. (2022). Personal Taxpayer Compliance and the Role of Taxpayer Awareness, Tax Sanctions and Quality of Taxation Services. Journal of Marketing and Business Research (MARK), 2(1), 1-10.

Nuraini, R., Gardi, B., & Darmawan, D. (2024). Application of accounting information systems in micro, small and medium enterprises. Bulletin of Science, Technology and Society, 3(1), 21-30.

Parji, P., Putra, A. R., Irfan, M., Wibowo, A. S., & Wijaya, K. (2024). Legal Obligations and Enforcement of Financial Transparency and Tax Reporting Regulations in Companies. Journal of Social Science Studies, 4(1), 249-260.

Patel, H. (2023). Analysis of Tax Avoidance Crimes According to Tax Law and Criminal Law in Indonesia. Journal Transnational Universal Studies, 1(1), 15-22.

Prakasa, R. S., Nathasia, W., Isramsir, R. D., Arifin, M. N., & Sabrina, A. (2023). Sistem Pertanggungjawaban Pidana Korporasi di Indonesia. Yustisi, 10(3), 429–437.

Prebble, J., & Prebble, R. (2010). The Morality of Tax Avoidance. Creighton Law Review, 43(4), 693–745.

Putra, I. M. W., Gunarto, M. P., & Hasan, D. (2022). Pemidanaan Wajib Pajak atas Pelanggaran Kewajiban Perpajakan (Perspektif Undang-Undang Ketentuan Umum Tata Cara Perpajakan). Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 11(1), 190-214.

Refalia, S., Sepriani, S., & Rasji, R. (2024). Pertanggungjawaban Pidana terhadap Direktur Perseroan Terbatas atas Tindak Pidana Penggelapan Pajak Studi Putusan Jambi Nomor 155/PID. SUS/2022/PN JMB. Jurnal Ilmiah Wahana Pendidikan, 10(8), 892-900.

Republik Indonesia. (1981). Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana. Lembaran Negara Republik Indonesia Tahun 1981 Nomor 76, Tambahan Lembaran Negara Republik Indonesia Nomor 3209. Sekretariat Negara Republik Indonesia. Jakarta.

Republik Indonesia. (1983). Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262. Sekretariat Negara Republik Indonesia. Jakarta.

Republik Indonesia. (2002). Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak. Lembaran Negara Republik Indonesia Tahun 2002 Nomor 27, Tambahan Lembaran Negara Republik Indonesia Nomor 4189. Sekretariat Negara Republik Indonesia. Jakarta.

Republik Indonesia. (2021). Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Lembaran Negara Republik Indonesia Tahun 2021 Nomor 82, Tambahan Lembaran Negara Republik Indonesia Nomor 6736. Sekretariat Negara Republik Indonesia. Jakarta.

Republik Indonesia. (2023). Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana. Lembaran Negara Republik Indonesia Tahun 2023 Nomor 1, Tambahan Lembaran Negara Republik Indonesia Nomor 6842. Sekretariat Negara Republik Indonesia. Jakarta.

Rimadhani, P. N., Mardikaningsih, R., Issalillah, F., Sulani, S., & Gautama, E. C. (2024). The Impact of Tax Regulation on Taxpayer Compliance in the Micro, Small, and Medium Enterprises Sector: A Legal Literature Review. International Journal of Service Science, Management, Engineering, and Technology, 6(3), 17-26.

Saktiawan, P., Hardyansah, R., Darmawan, D., & Putra, A. R. (2021). Ethical Principles in Indonesian Legal Advocacy: Sustaining Justice in Adversarial Systems Through Professional Integrity. Journal of Social Science Studies, 1(2), 239-244.

Sikka, P., & Willmott, H. (2010). The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness. Critical Perspectives on Accounting, 21(4), 342–356.

Simons, K. W. (2021). The Willful Blindness Doctrine: Justifiable in Principle, Problematic in Practice. Arizona State Law Journal, 53, 655-679.

Sinambela, E. A., & Djaelani, M. (2022). Cost Behavior Analysis and Categorization. Journal of Social Science Studies (JOS3), 2(1), 13-16.

Sinambela, E. A., & Putra, A. R. (2021). Self-Assessment System, Tax Technology and Tax Evaison. Journal of Marketing and Business Research (MARK), 1(1), 51-58.

Sinambela, E. A., Darmawan, D., Gardi, B., & Malaihollo, F. J. (2022). Cost Control through Break Even Point Analysis. International Journal of Service Science, Management, Engineering, and Technology, 1(3), 1-3.

Situmorang, P. (2023). Legal Reconstruction of Mens Rea of the Tax Crimes in Indonesia. Journal of Tax Law and Policy, 2(1), 19-28.

Soewarsono, J. I. (2024). Membongkar Kejahatan Keuangan: Penyelidikan tentang Manipulasi Pajak dan Pencucian Uang di Dunia Korporat. Mega Press Nusantara, Sumedang.

Sudja'i, S. I., & Darmawan, D. (2021). Taxpayer's Response to The Program for Tax Penalty Relief of Motor Vehicles in East Java. JESS, 1(2), 33-40.

Suwito, S., Terubus, T., Pakpahan, N. H., Darmawan, D., & Bangsu, M. (2023). Vandalism and Law Enforcement: Preventive and Repressive Perspectives in Building Social Order. Legalis et Socialis Studiis (L355), 1(3), 1-9.

Triyono, C., Wibowo, A. S., Sulani, S., Putra, A. R., & Lestari, U. P. (2024). Arm's Length Transactions and Corporate Evidence in Tax Transfer Pricing Disputes. Journal of Social Science Studies, 4(2), 1-16.

Weisbach, D. A. (2002). Ten Truths about Tax Shelters. Tax Law Review, 55(2), 215–253.

Wibowo, A. S., Darmawan, D., Negara, D. S., & Hardyansah, R. (2023). Analysis of Value Added Tax Application on Electronic Commerce Transaction in Digital Economy System in Indonesia. Journal of Social Science Studies, 3(2), 83-88.

Yuristiawan, A., Darmawan, D., & Hardyansah, R. (2024). Digital Credit Regulations in Business Law and Financial Markets. Journal of Social Science Studies, 4(1), 371-380.