Journal of Constitution Review <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #ffd300; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="1" width="100%" rules="none"> <tbody> <tr> <td width="150" height="100"><img src="" alt="" width="1519" height="2149" /></td> <td> <table class="data" border="0" width="100%" rules="none"> <tbody> <tr valign="center"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">JOCORE</td> </tr> <tr valign="center"> <td width="30%"><strong>Subjects</strong></td> <td>:</td> <td width="70%">Journal of Constitution Review</td> </tr> <tr valign="center"> <td width="30%"> </td> <td>:</td> <td width="70%">Indonesia and English</td> </tr> <tr valign="center"> <td width="30%"><strong>ISSN</strong></td> <td>:</td> <td width="70%">2961-7421 (Electronic Media)</td> </tr> <tr valign="center"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">2 issues per year (April and October)</td> </tr> <tr valign="center"> <td width="30%"><strong>DOI</strong></td> <td>:</td> <td width="70%"><a href=""><span style="color: #000000;"></span></a>ocore</td> </tr> <tr valign="center"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Dr. Stella, SH., M.Kn</td> </tr> <tr valign="center"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%"></td> </tr> <tr valign="center"> <td width="30%"><strong>Publisher</strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="center"> <td width="30%"><strong>Citation Analysis</strong></td> <td>:</td> <td width="70%"><a href=";hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>JOCORE (Journal of Constitution Review)</strong> is an open access peer-reviewed journal at the Yayasan Pendidikan Penelitian Pengabdian Algero. All papers published in this journal are under double-blind peer review. Published twice a year (April and October). This journal examines the norms currently in force on the basis of basic norms and their comparison with norms from other countries to be applied in Indonesia.</p> <p align="justify">Manuscript submissions should be between 5,000-8000 words. The peer-review process and publication decisions will typically be completed within 60 days of receipt of the submission. Please see our Instructions for Authors for information on submitting manuscripts. If you need further information or assistance, please visit our Support Center.</p> Yayasan Pendidikan Penelitian Pengabdian Algero en-US Journal of Constitution Review 2961-7421 Pengaruh Pelaksanaan Sensus Pajak Nasional, Kualitas Pelayanan, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak <p><em>Taxes“have become part of the foundations of state life. However, in practice, taxpayers tend not to carry out their obligations in paying taxes. For this reason, one of the efforts made by the Directorate General of Taxes in exploring tax potential is by holding a National Tax Census. In addition to holding the National Tax Census, good service quality is also needed for taxpayers and tax knowledge. This article aims to determine whether the national tax census, service quality, and tax knowledge can improve taxpayer compliance in paying taxes. The results of the discussion in this article indicate that the implementation of the National Tax Census, service quality, and tax knowledge have a significant effect on the level of taxpayer compliance</em></p> Cecilia Claurensia Copyright (c) 2023 Journal of Constitution Review 2023-04-28 2023-04-28 2 1 1 7 Menelaah Penerimaan Pajak dan Pandemi Covid 19 <p><em>The</em> <em>Covid-19</em> <em>pandemic</em> <em>greatly affected the Indonesian economy starting in the second quarter of 2020. This was due to regulations regarding Large-Scale Social Restrictions (PSBB) which resulted in lockdowns in several cities aimed at breaking the chain of transmission of Covid-19. This regulation causes an increase in economic decline in formal and non-formal companies, which gives an impact on tax revenue reduction. The reduction is getting worse because of tax incentive offered by the government. This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. </em></p> Albert Lodewyk Sentosa Siahaan Copyright (c) 2023 Journal of Constitution Review 2023-04-28 2023-04-28 2 1 8 14 DUALISME PENGADILAN PAJAK DI INDONESIA <p><em>Dualism is a philosophical understanding of two opposing substances or principles. Tax is something that is very necessary which is a "welfare state" or welfare which is state income that aims to prosper the people. Taxation also has 4 important functions namely budget, order, democracy and redistribution. The Indonesian Tax Court is considered to have an understanding of Duality which has caused a lot of controversy in carrying out its duties to defend tax justice. There are also many opinions from legal experts who argue that the Tax Court in Indonesia is still under the control of the Ministry of Finance as we know that the Ministry of Finance is an executive body but still participates in the judiciary.</em></p> Leonita Copyright (c) 2023 Journal of Constitution Review 2023-04-28 2023-04-28 2 1 15 18 PRO DAN KONTRA PENERAPAN GIJZELING DALAM PEMUNGUTAN PAJAK <p><em>Taxes are levies that must be paid to the state by taxpayers. The money from collecting taxes is used to build the country and prosper the people. Taxes have several functions such as the budget function, namely the function of taxes as one of the sectors of state income to balance state spending and state income and is used by the state to develop the country such as building state infrastructure, the regulatory function that regulates so as to inhibit the rate of inflation, the function of equity which is used to balance the people's economy and the welfare of its people, the stabilization function is to stabilize the country's economic conditions. Taxes are mandatory and coercive. If taxes are not paid there will be sanctions given in accordance with the law, tax arrears sanctions in the form of administrative sanctions and criminal sanctions. If the taxpayer is in arrears of 100,000,000 and above and doubts about his good faith in paying the tax owed, then hostage taking or gijzeling can be carried out. To carry out gijzeling, taxpayers must also have written permission or the head of a level I region (governor).</em></p> Jasmine Huang Copyright (c) 2023 Journal of Constitution Review 2023-04-28 2023-04-28 2 1 19 23 PENEGAKAN HUKUM DALAM PEMUNGUTAN PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING YANG ADA DI INDONESIA <p><em>Every foreign worker who works in Indonesia has rights and obligations in accordance with the legal provisions in the laws and regulations that apply in Indonesia. One of the tax law subjects in Indonesia is foreign workers so that the rights and obligations of foreign workers in taxation also apply in accordance with Indonesian law. So that the Indonesian state prioritizes the values ​​of justice and order in the field of taxation. Therefore it is necessary to make efforts to apply the law in income tax to foreign workers working in Indonesia. One source of income or tax revenue in Indonesia comes from foreign workers where they can also act as domestic and foreign tax subjects depending on how long the foreign workers have lived in Indonesia. the foreign worker's income tax, the responsible person in this case is the place where the foreign worker works.</em></p> Sunmega Jayaputri Copyright (c) 2023 Journal of Constitution Review 2023-04-28 2023-04-28 2 1 24 27