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All Journal LAW REVIEW Pena Justisia: Media Komunikasi dan Kajian Hukum
Edy Gunawan
Faculty Of Law, Universitas Pelita Harapan
Law, Crime, Criminology & Criminal Justice

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KEADILAN BAGI WAJIB PAJAK YANG PATUH PASCA BERLAKUNYA UNDANG-UNDANG NOMOR 11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK Edy Gunawan
Law Review Volume XIX, No. 2 - November 2019
Publisher : Fakultas Hukum, Universitas Pelita Harapan | Lippo Karawaci, Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/lr.v0i2.1592

Abstract

Norma hukum Keadilan bagi Wajib Pajak yang patuh pasca Pengampunan Pajak dapat dipahami sebagai bentuk keadilan komutatif dan keadilan prosedural. Parameter norma hukum kewajaran dalam pemungutan pajak dapat dilihat dari adanya perlakuan yang adil dan setara terhadap Wajib Pajak serta adanya perlindungan warga negara dari tindakan pemerintahan penguasa dalam pemungutan suara untuk pemungutan pajak itu sendiri. Efektivitas norma hukum keadilan bagi Wajib Pajak yang patuh pasca Pengampunan Pajak dapat diwujudkan dengan meningkatkan dan mengembangkan lima faktor penegakan hukum perpajakan yang memenuhi nilai-nilai Keadilan komutatif yang memperlakukan semua orang sama dan sama seperti pelaksanaan keadilan prosedural murni. Menetapkan keadilan dengan mengacu pada konsep keadilan prosedural murni dan keadilan komutatif, Keadilan akan menciptakan kepastian hukum bagi masyarakat adil yang terkait dengan tax amnesty yang merupakan rekonsiliasi nasional untuk menghapus kesalahan masa lalu Wajib Pajak, sehingga keadilan dan kenyamanan dalam upaya yang diharapkan buat kepatuhan bagi Wajib Pajak.
Delaying the Implementation of Carbon Tax in Indonesia: A Critical Review of the Harmonization of Tax Regulations Edy Gunawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 2 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i2.4140

Abstract

The implementation of carbon tax has been postponed twice by the government based on the mandate of Articles 13 and 17 of Law No. 7/2021 on Harmonization of Tax Regulations. However, it is unclear how long these delays will last, raising questions about compliance with existing regulations. The postponement of carbon tax implementation based on existing regulations in the Harmonization of Tax Regulations raises concerns regarding compliance with the mandate of the law. The reason for the delay given by the government also needs to be further evaluated to ensure policy consistency and transparency in decision-making. This research aims to analyze the postponement of carbon tax implementation based on the regulations listed in the Taxation Regulations Harmonization Act, as well as identify the reasons for the postponement given by the government. This research method uses normative juridical, qualitative methods by reviewing literature, related rules, and regulations,Reasons for the delay given by the government include caution against a fragile economic recovery and a spike in energy prices. However, these reasons were also used to postpone the increase in the value-added tax (PPN) rate, potentially raising questions about compliance with regulations.
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