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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Gladwin Wijaya
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Optimalisasi Pemanfaatan Pajak dalam Perspektif Hukum Keuangan Negara: Antara Prinsip Keadilan Fiskal dan Akuntabilitas Publik Wilma Silalahi; Gladwin Wijaya
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 3 No. 3 (2025): Vol. 3 No. 3 (2025): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 3 Nom
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v3i3.165

Abstract

Taxation is a fundamental instrument in the state financial system, serving as the primary source of revenue to fund governance and national development. This article discusses two key aspects: the legal framework for tax utilization under Law Number 17 of 2003 on State Finance and Law Number 7 of 2021 on the Harmonization of Tax Regulations, as well as the application of the principles of justice and accountability as mandated by Articles 23A and 23C of the 1945 Constitution. The study finds that both laws strengthen the legal and constitutional foundations for transparent, efficient, and equitable tax management. Tax utilization should aim to enhance public welfare through fiscal redistribution, public service funding, and social protection. The principle of justice emphasizes proportional contribution according to economic capacity, while accountability demands transparency and responsibility in every use of public funds. By implementing these principles, taxation becomes not only a fiscal tool but also a legal and moral instrument to promote clean governance, social justice, and sustainable welfare for the people.
Keadilan dan Kepastian Hukum dalam Sistem Perpajakan Indonesia: Penelitian Gladwin Wijaya; Urbanisasi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3747

Abstract

This study examines two fundamental principles within Indonesia’s taxation system: justice and legal certainty, both of which serve as essential foundations for legitimizing tax collection as a state revenue instrument. Tax justice is explored from philosophical, constitutional, and normative perspectives, particularly based on Article 23A of the 1945 Constitution, the General Tax Provisions and Procedures Law (KUP), the Income Tax Law (PPh), and the Value Added Tax Law (PPN). The findings indicate that tax justice extends beyond tax rates and structures; it includes balancing the rights and obligations of taxpayers, applying progressive tax rates, ensuring non-discriminatory auditing, and providing objective dispute-resolution mechanisms. Legal certainty in taxation is analyzed through tax collection, auditing procedures, and law enforcement mechanisms.
Co-Authors Urbanisasi Wilma Silalahi