Legal Reconstruction of Tax-Sharing Funds in Indonesia: Towards the Progressive and Democratic Tax Function
- DOI
- 10.2991/assehr.k.201209.279How to use a DOI?
- Keywords
- tax revenue sharing, democracy, active participation, transparency, accountability
- Abstract
There is still a polemic related to tax-sharing funds (DBH), such as transparency and disbursement, which must be addressed immediately so as not to marginalize substantive justice and obscure the meaning of decentralization. Based on the normative method by using democratic theory, two conclusions are generated. First, Article 289 (2) Law no. 9 of 2015 is only fixated on reading regulations alone so that its implementation only has a given in the local government and will only often cause polemic in the future. Second, the reconstruction of tax DBH must involve active government participation (collaborative central and local), transparent, and accountable. It is hoped that the active participation of local governments, such as in exchange information, tax education, tax services, joint audits, and involvement in warning taxpayers who do not comply through the licensing authority owned by the Local Government. In facilitating coordination and transparency of tax DBH, it is proposed that in the future: 1) the harmonization of legal area between service office and regency or city government, and 2) the adequate tax education and training for competent officers of local government.
- Copyright
- © 2020, 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 - Anis Wahyu Hermawan AU - Henry Dianto Pardamean Sinaga AU - Leo B. Barus PY - 2020 DA - 2020/12/14 TI - Legal Reconstruction of Tax-Sharing Funds in Indonesia: Towards the Progressive and Democratic Tax Function BT - Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020) PB - Atlantis Press SP - 153 EP - 159 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.201209.279 DO - 10.2991/assehr.k.201209.279 ID - Hermawan2020 ER -