This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.

This study has two objectives. The first aim is to examine tax policies on virtual businesses in Indonesia. Government Regulation in Lieu of Law Number 1 of 2020, promulgated into Law Number 2 of 2020, regulates taxation policies on trade through electronic systems. This law is an integral part of the regulations regarding the handling of the COVID-19 pandemic. The second objective is to analyze the potential challenges that arise in tax policy implementation on virtual businesses. This study is qualitative research with data collection techniques in the form of documentation and literature studies. The research concludes that the implementation of VAT on PMSE does not violate the consensus or legal character of VAT in concept. However, the imposition of income tax and electronic transaction tax still creates polemics due to conflicts with the tax treaty provisions. Furthermore, the Government's biggest challenge is the courage to set taxes on digital companies over the top, considering that Indonesia has bargaining power. Besides, the Indonesian Government needs to maximize big data analysis and Automatic Exchange of Information (AEoI) to overcome the possibility of fraud.

This study aims to analyze the implementation of the ultimum remedium principle on a case of tax crime in Indonesia based on the legal certainty principle in law enforcement. This research is descriptive, applying the case study method and using secondary data in documentary materials and library research. This study concludes that the tax auditor initially put forward criminal tax law enforcement rather than administrative tax law enforcement. The audit process does not reflect the legal certainty principle for taxpayers. The postponed examination became the preliminary evidence examination until the defendants' prosecution did not reflect the ultimum remedium principle's implementation. That ultimum remedium principle stipulates in Article 44B of the KUP Law (Law No. 28 of 2007).

Along with the development of digital business platforms in Indonesia, the YouTube content creator profession (YouTuber) has become a hard-to-tax sector due to the unavailability of a clear definition in the laws and regulations regarding the business characteristics of the content creator profession. This study aims to analyze the income tax aspect of content creators on the YouTube digital platform in Indonesia. First, it focuses on the interpretation of independent work and business activities related to the business nature of content creators, constituting individual taxpayers with income below the threshold regulated in Government Regulation (PP) no. 23 of 2018. Second, it analyzes the tax authority’s efforts and strategic measures to optimize tax revenues from YouTubers. This study uses a qualitative descriptive approach using documentation and literature studies. The results show that determining the income tax aspect of YouTubers requires carefulness in identifying the types of activities that become sources of income since they could either perform business activities or independent work simultaneously. Therefore, it is vital to confirm the YouTubers business activity definition in the tax provisions. In addition, adequate education and socialization that promote a cooperative approach become necessary to improve tax compliance.

Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision.Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.