Mosgan Situmorang
Biographic Data
| ID | 10700665 |
|---|---|
| NAME | Mosgan Situmorang |
| GIVEN NAMES | Mosgan |
| FAMILY NAME | Situmorang |
| SIGNATURE | SITUMORANG M |
| AFFILIATIONS | National Nuclear Energy Agency of Indonesia |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Former Management Responsibility as Tax Guarantor of a Company in Indonesia
This study examines the legal dispute that arises regarding duties of former management as tax guarantor of corporate tax arrears upon the Minister of Finance Regulation Number 61 of 2023 concerning Procedures for the Implementation of Tax Collection of the Taxpayer Debt Due, particularly Article 9 of paragraph 8. This article provides that where registered management changes or are replaced in a deed of change, tax deduction is implemented in th…
The Open Proportional Election System in Indonesia
This study addresses the negative impacts of Indonesia’s open proportional election system, particularly its tendency to foster oligarchy, corruption, and abuse of office that result in significant losses to the state economy and public welfare. The system compels elected officials to recoup substantial campaign costs funded by oligarchs, often through corrupt practices, as evidenced by numerous convictions of regional heads and ministers. This r…
No prominent works on this page.
Former Management Responsibility as Tax Guarantor of a Company in Indonesia
This study examines the legal dispute that arises regarding duties of former management as tax guarantor of corporate tax arrears upon the Minister of Finance Regulation Number 61 of 2023 concerning Procedures for the Implementation of Tax Collection of the Taxpayer Debt Due, particularly Article 9 of paragraph 8. This article provides that where registered management changes or are replaced in a deed of change, tax deduction is implemented in th…
The Open Proportional Election System in Indonesia
This study addresses the negative impacts of Indonesia’s open proportional election system, particularly its tendency to foster oligarchy, corruption, and abuse of office that result in significant losses to the state economy and public welfare. The system compels elected officials to recoup substantial campaign costs funded by oligarchs, often through corrupt practices, as evidenced by numerous convictions of regional heads and ministers. This r…
Indonesian Legal and Regulatory Studies (2 works) · Agency (philosophy) (1 work) · Audit (1 work) · Beneficiary (1 work) · Deed (1 work) · Double taxation (1 work) · Impact of Education Environments (1 work) · Incentive (1 work) · Indonesian Election Politics and Participation (1 work) · Language change (1 work)