<![CDATA[Tax administrative sanctions are necessary to maintain compliance, but their application may create injustice when they fail to distinguish between intent, inadvertence, system constraints, financial hardship, or circumstances beyond the taxpayer's control. This study analyzes the position of corrective justice in requests for the reduction or cancellation of administrative sanctions under Article 36 paragraph (1) letter a of the Law on General Provisions and Tax Procedures and examines whether Minister of Finance Regulation Number 118 of 2024 reflects that principle. The study employs normative legal research with statutory, conceptual, and comparative approaches, interpreting legal materials in a qualitative-prescriptive manner. The results show that Article 36 paragraph (1) letter a functions as an instrument of corrective justice that provides room to restore balance when a sanction is disproportionate to the taxpayer's fault. Regulation Number 118 of 2024 strengthens legal certainty and procedural justice, yet it potentially narrows the space for corrective justice through the restrictive criteria of inadvertence in Article 27 paragraph (3), the proportional payment-allocation mechanism, and certain formal requirements. The study recommends expanding the criteria, reviewing the payment-allocation mechanism, and adding a justice clause so that the technical regulation remains aligned with the corrective purpose of Article 36.]]>
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