Bad News on Law Enforcement in Indonesia

Law enforcement system for the eradication of corruption is being tested in Indonesia where the current enmity between the institutions of law enforcement Police Department (POLRI), Prosecutor and the KPK (Commission of Corruption Eradication). All this three agencies are fighting and claim that their colleagues had broken the law. Police and Prosecutors institution are in one hand and the KPK on the other side.

This struggle has made the people angry at the police and prosecutors. People defend the KPK because they believed that the KPK was not wrong. KPK is the criminalization victims of a conspiracy by police and prosecutors. Currently one million Facebookers movement supports the KPK and has exceeded the target one million supporters. This proves that the people have their own alternative in law enforcement efforts.

If you read in the media, this feud has made the government and the people's attention focused on this case. Everybody wants this case finished as quickly as possible. People want to eradicate corruption in Indonesia still continues and the law enforcement officers do not fight each other. About the substance of the case can be read on another site or search on Google. KPK vs POLRI Case.

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Indonesia Tax Law

Tax is a contribution from the taxpayer to the State. According to law, the taxpayer does not receive direct rewards from state. Taxes divided by some category. Tax law is the rules governing the relationship between the government and taxpayers, are also set to anyone who becomes the object of all taxes.

Tax law collection basis:
1. Article 23A of the Indonesia 1945 Constitution "taxes and other levies that are forced to use the set with the State law
2. Act no.6/1983 General provisions and procedures of taxes
3. Law no. 7/1983 on Income tax
4. Law no. 81983 on the value added tax, goods and services and sales tax on luxury goods

Tax function is to finance public expenditures in connection with the task of conducting the state government and the welfare of the people.

o Budget Function: as much as possible incorporated into the State revenues, for the development of State
o Rule function: The private sector can participate in advancing the national economy

Tax Type:
1. Direct taxes: The tax must be paid by taxpayer, for example: income tax, payroll taxes and wages, etc.
2. Indirect taxes: Taxes that there could ultimately take the price, for example, sales tax and development tax, etc.
3. Local taxes: Taxes levied by local governments, for example: road tax, tax billboards, etc.
4. State tax: Collected by the central government for public purposes by the tax inspection, for example: tuition and fees rehabilitation area of regional development

Theory, system, principles of taxation in Indonesia
o The theory: A taxpayer must fill a SPT (tax notification letter), signature itself, restore the SPT is the tax inspection in a particular period, shall provide tax information and show evidence of tax accounting
o System: In Indonesia, the tax collection is still using self assessment system where every taxpayer in the trust to calculate their own tax debt.

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Type of Violation By Advocate

For he dignity of their profession, Advocate in Indonesia should not be doing some things that not respect their self profession. Every professional jobs have itself values that should be followed by their member, include in advocate profession.

Advocate should not be doing things as follows:
1) Ignoring client interests;
2) To do or act that is not worthy of their opponent ;
3) Act, speech or issue a statement showing disrespect with law, regulations or court;
4) Doing things that are contrary to duty, honor or dignity of his profession (such as advertise their services);
5) Conducting a violation of laws and regulations and / or moral turpitude;
6) Violation of oath of advocates and / or code of professional ethics of advocates.

If there is an Advocate in the practice of doing such violations will be reported in order to advocate legal action, either legal or organizational nature of general law.

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