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Zainal Arifin Hoesein
Fakultas Hukum Universitas Muhammadiyah Jakarta
Religion Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Progressive Law in Indonesian Tax Legislation Reform: Balancing Tax Orientation and Substantive Justice Bambang Sujatmiko; Zainal Arifin Hoesein
JURNAL ILMU SYARIAH Vol 13 No 2 (2025): Mizan: Journal of Islamic Law
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v13i2.22534

Abstract

This study examines the legal orientation of Indonesian tax legislation, which has historically emphasized the budgetary function of taxation as the primary instrument of state revenue. Using doctrinal and normative legal analysis, combined with qualitative methods, the study finds that this revenue-centric orientation tends to marginalize the substantive justice dimension of taxpayers' rights, reducing taxation to a bureaucratic obligation rather than a moral and constitutional relationship between citizens and the state. The qualitative component consists of semi-structured interviews with tax officials, legal practitioners, and taxpayer advocates, along with a purposeful analysis of parliamentary debates, ministerial policy papers, and selected court decisions, to capture how fiscal imperatives shape drafting choices, administrative practices, and taxpayer experiences. Drawing on Satjipto Rahardjo's progressive legal philosophy and Eugen Ehrlich's sociological jurisprudence, along with John Rawls's principles of justice and Amartya Sen's capabilities approach, this paper argues for a paradigm shift in tax law reform. The study proposes the integration of progressive legal principles that prioritize human welfare, contextual justice, and the protection of vulnerable groups, while maintaining legal certainty and administrative feasibility. The study concludes that aligning fiscal certainty with distributive justice requires rights-sensitive legal processes, transparent and participatory rulemaking, reasonable proportionality in sanctions and audits, and fairness-oriented design of exemptions, credits, and procedures. By reframing taxation as an instrument of social justice rather than simply a fiscal mechanism, future Indonesian tax legislation can enhance legitimacy, strengthen voluntary compliance, and realize constitutional commitments to equity and public welfare in a sustainable and context-sensitive manner at the national level. Keywords: Tax Law; Fiscal Justice; Progressive Legal Theory; Legal Reform; Substantive Justice
Co-Authors Abdul Kadir Adillah Yuswanti Aga Kurniawan Agus Dastam Ahmad Redi, Ahmad Amstono, Indra Lutrianto Andin Wisnu Sudibyo Anugrah Pratama Apri Aji Setyawan Apriani, Meni Arif, Firman Arifudin Arifudin Aryanti, Meryy Attidhira, Safira Widya Bagus, Sujoko Bahrul Ulum BAMBANG SUJATMIKO Bratajaya, Maria Magdalena Astrina Chaeruddin, Dannie Chandra, Joemarthine Christianty, Eva Nurlaelisa Darmawan, Andri Dedy Cahyadi, Dedy Desman, Yose Dicki Agri Kurniawan Donny Widianto EDI SARWONO Effendi, Lutfi Endro Satoto Erikha, Annisa Fahrizal, Badra Fathony, Muhamad Ferianasari, Ineke Winda Fernando, Agung Fikri, Abidin Fonda, Hanif Gustryan, Muhammad Hamdi, Muhammad Arief Hardinata N, Anggiat Ris Harry Pasaribu, Fajar Ronal Hasmida Hutagalung, Tiur Herdiani, Erni Hermawan, Didy Herni zubir Ichsan Maulana Iwansyah, Iwansyah Kartika, Ade Netra Karyono Karyono M. Saleh Mangunsong, Togi Maruhum Marnija, Marnija Marquez, Neilpon Yulinar Marwa, Soffa Meida Rachmawati Meidiawaty, Fusia Muchtarom, Achmad Muhamad Rizki Muhammad Halim, Muhammad Muhidin Muhidin Mustopa Mustopa Nai, Makkamadin Aras Nasution, Izhar Zahri Noeri, Irsyad Noval, Cepi Novelino, Romadu Noviantini, Rika Nur Setiawan, Dwi Opsunggu, Eben Patar Oscar, Kristofer Pambudi, Pambudi Paputungan, Merdiansa Patar Opsunggu, Eben Petra Rebecca Pariela, Eunike Praja, Nucky Indra Prasetyo, Rahmad Purwanti, Nina Putri, Marcika Rizky Hidayah Rafi Akbar Wirawansyah rahardja, satria dwie Rahardjo, Anthony Relita Fitri, Selvi Ridwan Anthony Taufan Ridwan Syaidi Riyandra, Reza Rochmadi Rochmadi Rohmad Adi Yulianto Safriansyah Yanwar Rosyadi Sagalane, Andra Bani Saleh, Abdurrahman Santoso, Adi Purnomo Saputra, Firman Sari, Amalia Sebastian, Rommy Setyawati, Niken Budi Siagian, Royan Sihotang, Muhenri Simanjuntak, Adolf Theodore B. Sukardi, Tuti Trihastuti Sumartono Sumartono Susi Dian Rahayu Syahputra, M. Arif Syamsiar, Syamsiar Tiwana Alfianda, Jaka Utami, Widya Wahyu Wahyu Widodo Wibisono, Sonny Wicaksono, Anggi Wiweka Wiweka Yuliana Kemalasari, Ni Putu Yuwono, M. Sunandar Zakky, Moh Zulkarnain, Hadi