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All Journal Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam
Daniel Daniel
Universitas Tarumanagara, Jakarta, Indonesia
Religion Humanities Law, Crime, Criminology & Criminal Justice

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Aligning the Non-Taxable Income Threshold with Inflation: A Legal Justice Theory Perspective Daniel Daniel; Gunardi Lie
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol. 18 No. 1 (2026): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : Fakultas Syariah IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v18i1.13069

Abstract

Ideally, the policy on Non-Taxable Income (Penghasilan Tidak Kena Pajak/PTKP) functions as an instrument for minimum economic protection and reflects fiscal justice within the taxation system. However, in reality, the current PTKP threshold has not been adequately aligned with inflationary dynamics and the declining purchasing power of taxpayers, thereby generating substantive injustice, particularly for low- and middle-income groups. This study aims to analyze the urgency of adjusting the PTKP threshold in response to inflation from the perspective of Gustav Radbruch’s theory of legal justice. The research employs a qualitative normative legal method based on library research, utilizing statutory analysis, conceptual approaches, and legal-philosophical inquiry. Primary sources include tax legislation and related regulations, while secondary sources consist of scholarly literature in law and economics. The findings indicate that an inflexible PTKP policy prioritizes legal certainty over justice and utility, resulting in a distortion of the redistributive and welfare-oriented functions of taxation. Consequently, this study argues that periodic and inflation-responsive adjustments to PTKP are essential to achieving substantive legal justice and reinforcing the constitutional mandate of social welfare under the 1945 Constitution of Indonesia.
Co-Authors Gunardi Lie