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All Journal Veteran Justice Journal
Indah Wahyu Pratiwi
Universitas Airlangga
Law, Crime, Criminology & Criminal Justice

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Analisis Konflik Norma dalam Hierarki Aturan Perpajakan di Indonesia yang Mengakibatkan Celah Korupsi Rahel Pratama; Putra Batara Sakti Wiguna; Bayu Candra Dwi Wijaya Nuredi Putra; Talitha Dewi Yumna Nabila; Indah Wahyu Pratiwi
VJJ Vol. 6 No. 2 (2025): Veteran Justice Journal
Publisher : Fakultas Hukum, UPN Veteran Jawa Timur

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Abstract

This study aims to identify conflicts of norms within tax statutory regulations in Indonesia, which are frequently perceived as containing grey areas that can be exploited for abuse of power, such as corruption commonly committed by corporations. These loopholes arise from the existence of two or more positive laws governing the same subject matter that contradict one another. This study employs a normative legal research method based on statutory regulations, court decisions, and legal literature. The author utilizes this approach to identify legal rules or principles that assist in resolving the legal issues under review. The findings indicate that the hierarchy of tax regulations creates significant legal uncertainty. This condition is often exploited by corporations through aggressive tax avoidance schemes. Keywords: Corruption; Taxation; Norm Conflict; Hierarchy
Co-Authors Bayu Candra Dwi Wijaya Nuredi Putra Putra Batara Sakti Wiguna Rahel Pratama Talitha Dewi Yumna Nabila