Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law
- DOI
- 10.2991/icils-18.2018.53How to use a DOI?
- Keywords
- a posteriori; a priori; legal certainty, tax; transcendental law
- Abstract
As the constitution has affirmed that Indonesia is a law state based on Belief in the One and only God, so that Indonesia has sovereignty in regulating its tax law transcendentally. However, the domination of the law in books tradition in taxation, as the characteristic of positivism paradigm and modern law, could potentially eliminate the transcendental values, such as religious, ethical, and moral. This tradition has created many disputes between taxpayer and tax authority and at great risk in marginalizing justice and sensible matters in the field of tax law. Given the tax legal certainty that greatly sanctifies the spelling of the text of legislation (whereas every applicable law in Indonesia must contain the meaning of Pancasila) along with the thought that the submission of the tax dispute is the process of seeking justice and legal certainty due to adoption of self-assessment system, and in order to avoid substantial unjustice, not making the contradiction between tax laws and other laws, and avoid stiff administration and slow bureaucracy, it is necessary to reorient the legal certainty of taxes beyond positivism and modernity, or in other words, not only in the lex scripta, lex certa, and lex stricta orientatiton, but also must be oriented towards transcendental law dimension, through a priori and a posteriori synthesis as every applicable law must be built based on grundnorm, Pancasila. As the notion of tax law is for human being and society and in order to generate the conception of tax legal certainty based on the transcendental law, required the primacy of the conscience capacity of the tax apparatus in meaning the tax law based on the ideality and the universal truth of the five principles of Pancasila. It is suggested to regulate the tax legal certainty values explicitly in the renewal framework of tax law, which reflecting solutive actions against the limitations of tax legislation, minimizing tax disputes and creating voluntary compliance.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Henry Dianto Pardamean Sinaga PY - 2018/07 DA - 2018/07 TI - Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law BT - Proceedings of the 1st International Conference on Indonesian Legal Studies (ICILS 2018) PB - Atlantis Press SP - 282 EP - 287 SN - 2352-5398 UR - https://doi.org/10.2991/icils-18.2018.53 DO - 10.2991/icils-18.2018.53 ID - DiantoPardameanSinaga2018/07 ER -