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Rasji
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Journal : Journal Indonesia Law and Policy Review (JILPR)

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Settlement of Tax Disputes Through the Application of the Principle of Equity Rasji; Farell David Trawocoadji
JILPR Journal Indonesia Law and Policy Review Vol. 5 No. 1 (2023): Journal Indonesia Law and Policy Review (JILPR), October 2023
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v5i1.209

Abstract

Tax is a mandatory financial contribution or obligation where individuals are required to allocate a portion of their wealth or income to the government. This process allows the government to access some of society's financial resources for the benefit of the country as a whole. In tax collection, the basic principle of equality is applied. This principle underlines that taxation must be applied impartially, without discrimination. People in similar circumstances should face the same tax rates, and there should be no deviation from applicable laws in tax collection. Fulfillment of this principle guarantees a tax system that prioritizes justice, and all forms of tax collection are carried out in accordance with legal limits, thus providing legal certainty for taxpayers. The research method used is a normative juridical approach, and the data collected in this research is secondary data.
Co-Authors Abdullah Zimah, Amelia Aditya Pradana, Yudha Adre Wiradi, Dio Akhirudin Alexander Nainggolan, Matthew Apriza, Nathania Aurelius Steven Beale Ayi Meidyna Sany Bayu Prasetyo, Bayu Bravo, Antonio Candra, Destiana Vani Christian Samuel Lodoe Haga Darmansyah, Erick Delicia, Nadya Frisca Desy Agatha Sari Djaja, Rafael Christian Eka Aprilia Ela Suryani Ellen Juwita, Dhiny Evelyn, Silvia Farell David Trawocoadji Febriany Fernandha, Rizqy Dini Geraldi, Kaniko Dyon Giovanni Cornelia Goldwen, Filshella Graciella Azzura Putri Ananda Gunawan, Devika Graciella Hafendi, Doni Hamonangan, Marcellius Kirana Harmono, Harry Ichsandi, Muhammad Wildan Ida Kurnia Inas Tsabitah, Talitha Jedyzha Azzariel Priliska Jusuf Habibie Hasta, Baharuddin Lie, Sherley Louissa Nobel Tan Matheus, Juan Melia Metanoya, Finsri Michele Fedryca Nadilatasya, Putri Meilika Neshya Rusli, Vennia Ngabut, Rupertus Arvinci Noble Effendi, Kevin Nuzan, Namira Diffany Octavia, Christine Permatasari, Yofi Priyono, Muhammad Yogi Septiyan R. Rahaditya Rafliyansyah Rheina Aini Safa’at Salwa, Arya Sebastian Matondang, Matthew Mikha Simarmata, Michael Kalep Sofian Syafiqah Aggistri, Zayyan Syahril, Shintamy Nesyicha Tabitha Roulina Anastasya Tansir, Charisse Evania Trisetya, Aurel Aprilia Annisya Vera Tua Tobing Veronica, Shindy Whisnu Aji P. S William Chandra Yanuar Putra Erwin Yohanes Yuniati