Email this article 
Implementation of Fairness Principle in Tax Collection for Health Benefits for Outsourced Workers (Study at PT. Pertamina Hulu Sanga Sanga, Kutai Kertanegara Regency, East Kalimantan)
Abstract
Efficiency and effectiveness are important factors for the company. To improve efficiency and effectiveness, the company can perform outsourcing system for labor management. PT. Pertamina Hulu Sanga Sanga has business contracts with three Supporting Service Companies, namely PT. PTC, PT. INJ and PT. IRA as a labor support service company. The three supporting service companies have their own policies in managing their employees who provide personnel services in the Pertamina Hulu Sanga Sanga operational area. One of the differences in the implementation of the policy of supporting service companies among the supporting service companies is the collection of health services tax using ASO (Administrative Services Only) services. This difference became a topic of discussion among outsourcing workers and sparked comparisons between support service companies that use the same health services but one company collects taxes, one does not collect taxes, and the other does not collect taxes but cover as if they were paying premium health insurance. . The research method used is through an empirical legal approach, with an analytical perspective with the object of study covering legal theory, and rules for collecting income taxes, especially health benefits tax for outsourcing workers. The primary data sources in this research are facts in the field and tax laws. Data collection techniques are through field orientation and interviews with outsourced workers and management of outsourcing companies and staff of the Tenggarong Tax Office. The results of the study indicate that the application of the principle of justice in tax collection on outsourcing workers has not been implemented. Legal efforts made by employer companies to regulate the equality of health benefit tax treatment have also not been seen. The existing work contracts are very detailed but still need to be clarified, especially regarding the implementation of health service facilities that can be uniformed for all supporting service companies. In addition, supporting service companies must also be wise in managing business contracts so as not to make policies that harm workers due to misinterpretations in determining whether health insurance is taxed or not.
DOI: https://doi.org/10.26905/mlj.v2i1.6238
Keywords
References
Bohari. (2004). Pengantar Hukum Pajak. Jakarta: Rajawali Pers.
Akbar, F., & Nuryatno, M. (2018). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 167–175. https://doi.org/10.22219/jrak.v8i
Alam, S., & Arif, M. (2020). Perlindungan Hukum Terhadap Pekerja: Perspektif Tanggung Jawab Konstitusional Negara. Kalabbirang Law Journal, 2(2).
Artawan, I. G. P., Widnyana, I. W., & Kusuma, I. G. A. T. (2020). The Effect of Service Quality to Build Taxpayer Trust and Satisfaction on Increasing Taxpayer Compliance in Gianyar Regency. International Journal of Contemporary Research and Review, 11(09), 21868–21883. https://ijcrr.info/index.php/ijcrr/article/view/842
Cross, J. (2010). Neoliberalism as unexceptional: Economic zones and the everyday precariousness of working life in South India. Critique of Anthropology, 30(4), 355–373. https://doi.org/10.1177/0308275X10372467
Eke, I., Oghenetoja, O., Nnamdi, C., & Atabo, S. (2018). Outsourcing and Efficiency of Nigerian Public Administration. 20(12), 75–82. https://doi.org/10.9790/487X-2012027582
Fatima, A. (2019). Kondisi Keuangan dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. AFRE (Accounting and Financial Review), 2(2), 98–106. https://doi.org/10.26905/afr.v2i2.3172
Fauzi, M. (2006). Aspek Hukum Penyerahan Sebagian Pelaksanaan Pekerjaan Kepada Perusahaan Lain (Outsoucing). Risalah Hukum, 3(Juni), 10–15.
Febrianto, B. (2021). Faktor Resistensi Buruh Terhadap Kebijakan Sistem Outsourcing. Competence : Journal of Management Studies, 15(1).
González-Gómez, F., García‐Rubio, M. A., Alcalá-Olid, F., & Ortega-Díaz, M. I. (2013). Outsourcing and Efficiency in the Management of Rural Water Services. Water Resources Management, 27(3), 731–747. https://doi.org/ 10.1007/s11269-012-0212-0
Haddud, A., & Nyameboame, J. (2017). Exploring the Impact of Outsourcing on Organizational Performance. Journal of Global Operations and Strategic Sourcing. https://doi.org/10.1108/JGOSS-01-2017-0001
Hidayat, O. F., Indrayanti, K. W., & ... (2020). Pelaksanaan Perjanjian Kerjasama Antar Pengusaha Dengan Serikat Pekerja. MLJ Merdeka Law Journal, 1(2), 72–90. http://jurnal.unmer.ac.id/index.php/mlj
Indahsari, R. A. (2019). Perlindungan Hukum Terhadap Tenaga Kerja Outsourcing Mengenai Pembayaran Thr Dalam Pengalihan Kerja. Jurist-Diction, 2(1), 292. https://doi.org/10.20473/jd.v2i1.12113
Irawati, W., Wirya Atmaja, S. N. C., Asmilia, N., Oktaviana, R., & Sugiyarti, L. (2018). Basic Tax Training to Improve Compliance of Fish Farmer Taxpayers in Jampang Village, Bogor [Pelatihan Dasar Perpajakan Untuk Meningkatkan Kepatuhan Wajib Pajak pada Petani Ikan Desa Jampang, Bogor]. Proceeding of Community Development, 2, 588. https://doi.org/10.30874/comdev.2018.257
Izzati, N. R. (2021). Eksistensi Yuridis dan Empiris Hubungan Kerja Non-Standar Dalam Hukum Ketenagakerjaan Indonesia. Masalah-Masalah Hukum, 50(3).
Järveläinen, J. (2020). Understanding the stakeholder roles in business continuity management practices - A study in public sector. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua, 1966–1975. https://doi.org/10.24251/hicss.2020.241
Kulembayeva, F., Seitkaziyeva, A., & Yelshibayev, R. (2021). Economic Efficiency of Outsourcing Business Models: A Comparative Assessment. Global Journal of Flexible Systems Management. https://doi.org/10.1007/ s40171-021-00290-w
Kunarti, S. (2009). Perjanjian pemborongan pekerjaan (outsourcing). Jurnal Dinamika Hukum, 9(1), 67–76.
Lieke, J., & Mawuntu, R. (2017). Legal Protection of Labour Outsourcing in Indonesia in the Perspective Human Rights. Journal of Law, Policy and Globalization, 60, 39–47.
Linder, J. C., Cole, M. I., & Jacobson, A. L. (2002). Business transformation through outsourcing. Strategy & Leadership, 30(4), 23–28. https://doi.org/10.1108/10878570210435342
Mageto, J., Prinsloo, G., & Luke, R. (2018). Logistics outsourcing and performance of manufacturing small and medium-sized enterprises in Nairobi. The Southern African Journal of Entrepreneurship and Small Business Management, 10(1), 1–11. https://doi.org/10.4102/sajesbm.v10i1.162
Mahfud, M., Arfan, M., & Abdullah, S. (2017). Kepatuhan Wajib Pajak Badan (Studi Empiris Pada Koperasi Di Kota Banda Aceh). Jurnal Akuntansi, 6(2), 32–40.
Mansor, M. F., Abu, N. H., Abashah, A. N., & Mohd Kassim, M. A. (2018). Cost Reduction and Business Strategy Matters to Human Resource Outsourcing? A Validation by HR Experts from Government Link Companies (GLC’s). MATEC Web of Conferences, 150. https://doi.org/10.1051/matecconf/201815005033
Pohan, M. R. (2020). Perlindungan Hukum Terhadap Pekerja dalam Perjanjian Kerja Waktu Tertentu: Menurut Hukum Ketenagakerjaan. MLJ Jurnal Hukum Merdeka, 1(2), 60–71. http://jurnal.unmer.ac.id/index.php/mlj
Prabhaputra, A. A., Budiartha, I. N. P., & Seputra, I. P. G. (2019). Sistem Outsourcing Dalam Hubungan Industrial Di Indonesia (Outsourcing System In Industrial Relation In Indonesia ). Jurnal Analogi Hukum, 1(1), 22–27. http://dx.doi.org/10.22225/wedj.2.2.1297.44-50
Pratiwi, E., & Prabowo, R. (2019). Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi. AFRE (Accounting and Financial Review), 2(1), 8–15. https://doi.org/10.26905/afr.v2i1.3008
Putri, E. N., Ispriyarso, B., & Cahyaningtyas, I. (2020). Optimalisasi Pengawsan Sistem Outsourcing Sebagai Upaya Menunjang Perlindungan Tenaga Kerja Di Indonesia. Notarius, 13(1).
Raeissi, P., Sokhanvar, M., & Kakemam, E. (2018). Outsourcing in Iranian hospitals: Findings from a qualitative study. International Journal of Health Planning and Management, 33(4), e1250–e1261. https://doi.org/10.1002/hpm.2619
Saefuloh, A. A. (2011). Kebijakan Outsourcing di Indonesia: Perkembangan dan Permasalahan. Ekonomi & Kebijakan Publik, 2(1), 337–369.
Sulistyowatie, S. L., & Amelia, W. (2020). Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara. 3(1), 75–82.
Suyoko, S., & Ghufron AZ, M. (2021). Tinjauan yuridis terhadap sistem alih daya (outsourcing) pada pekerja di Indonesia. Jurnal Cakrawala Hukum, 12(1), 99–109. https://doi.org/10.26905/idjch.v12i1.5780
Triyono. (2011). Outsourcing Dalam Perspektif Pekerja Dan Pengusaha. Jurnal Kependudukan Indonesia, 6(No. 1), 45–62. https://ejurnal.kependudukan.lipi.go.id/index.php/jki/article/download/88/159
Vintar, M., & Stanimirovic, D. (2011). Evaluation of Impact of Outsourcing on Efficiency of Public Sector Organition. International Journal of Business and Management Studies, 3(2).
DOI: https://doi.org/10.26905/mlj.v2i1.6238
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 MLJ Merdeka Law Journal
MLJ Merdeka Law Journal Postgraduate - University of Merdeka Malang Postgraduate Building, Terusan Dieng Street 62-64 | Other Link | Follow Us | |||||
|
MLJ Merdeka Law Journal |
