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All Journal Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Selvia Dinda Rahmyanti
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Environmental Science Social Sciences

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Keadilan Pajak Pertambahan Nilai di Indonesia: (Studi pada Perdagangan Barang dan Jasa Di Kota Samarinda) Selvia Dinda Rahmyanti; Purwanto Purwanto; Poppilea Erwinta
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 3 (2026): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i3.7705

Abstract

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  
Co-Authors Poppilea Erwinta Purwanto Purwanto