Keadilan bagi wajib pajak yang patuh pasca berlakunya undang-undang nomor 11 tahun 2016 tentang pengampunan pajak

Gunawan, Edy (2017) Keadilan bagi wajib pajak yang patuh pasca berlakunya undang-undang nomor 11 tahun 2016 tentang pengampunan pajak. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Law number 11 Year 2016 Tax raises about forgiveness of injustice for taxpayers who comply. Taxpayer who dutifully executes the provisions of Act No. 6 of the year 1983 on general provisions and Taxation Procedures which had already been modified four times as Perpu assignment number 5 Year 2008, which is an extension of the time of entry into force of article 37A UUKUP (sunset policy), not giving justice distributif justice and communicative or real pancasila social justice because of the lack of appreciation as a form of balance in justice. Taxpayers who comply will of course feel the injustice to the taxpayer while the wayward or not implement the obligations of the perpajakannya got such a gift in the form of remission of tax, but the legislation itself ultimately did not succeed in getting tax from repratiasi funds abroad as expected in the legal political formation of the Act. Meanwhile, the deadline for the expiry of the registration tax remission only until 31 March 2017. At issue is how the legal norms of fairness for taxpayers who dutifully post Tax Amnesty?; How the effectiveness of legal norms of fairness for taxpayers who dutifully post Tax Amnesty? and how should a good justice arrangements for taxpayers who comply? The research method is the juridical normative legal research i.e. research which emphasizes on the use of legal norms, in writing, that is associated with the practice and perception conducted resource. Thus can be a reflection of the problems of Justice for the taxpayer Who Dutifully Post enactment of law number 11 Year 2016 On the remission of taxes. The conclusion is the norm of the law of Justice for the taxpayer who dutifully post Tax Amnesty can be understood as a form of Justice komutatif and procedural justice. The parameters of the legal norms of fairness in tax collection can be seen from the existence of equitable and equal treatment against taxpayers as well as the existence of the protection of citizens from the actions of the ruler's reign in the voting to tax itself. The effectiveness of legal norms of fairness for taxpayers who dutifully post Tax Amnesty can be realized by improving and developing the five factors of taxation law enforcement that meets the values of Justice komutatif that treats everybody the same and as pure procedural justice implementation. Setting fairness by reference to the concept of pure procedural justice and justice komutatif, Justice will create legal certainty for a just society associated with tax amnesty which is national reconciliation to erase past mistakes taxpayers, so that justice and comfort in an effort that is expected to create compliance for taxpayers. Keywords: Justice, Tax Payers, Tax Forgiveness. / Undang-undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak menimbulkan ketidakadilan bagi wajib pajak yang patuh. Wajib pajak yang patuh yang melaksanakan ketentuan Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang sudah empat kali diubah sebagai penetapan Perpu Nomor 5 Tahun 2008, yang merupakan perpanjangan waktu berlakunya Pasal 37A UU KUP (sunset policy), tidak memberikan keadilan distributif dan keadilan komunikatif maupun keadilan sosial Pancasila yang sesungguhnya karena ketiadaan penghargaan sebagai bentuk keseimbangan dalam keadilan. Wajib pajak yang patuh tentu saja akan merasakan ketidakadilan manakala kepada wajib pajak yang tidak patuh atau belum melaksanakan kewajiban perpajakannya mendapat semacam hadiah dalam bentuk pengampunan pajak, padahal undang-undang itu sendiri pada akhirnya tidak berhasil mendapatkan pajak dari repratiasi dana yang berada di luar negeri sebagaimana diharapkan dalam politik hukum pembentukan undang-undang tersebut. Sementara itu batas waktu berakhirnya pendaftaran pengampunan pajak hanya sampai pada 31 Maret 2017. Permasalahannya adalah Bagaimana norma hukum keadilan bagi wajib pajak yang patuh pasca Tax Amnesty?; Bagaimana efektifitas norma hukum keadilan bagi wajib pajak yang patuh pasca Tax Amnesty? dan Bagaimana sebaiknya pengaturan keadilan yang baik bagi wajib pajak yang patuh? Metode Penelitiannya adalah penelitian hukum yuridis normatif yaitu penelitian yang menekankan pada penggunaan norma-norma hukum secara tertulis yang dikaitkan dengan praktik dan persepsi yang dilakukan narasumber. Dengan demikian dapat diperoleh suatu gambaran mengenai permasalahan Keadilan Bagi Wajib Pajak Yang Patuh Pasca Berlakunya Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak. Kesimpulannya adalah Norma hukum keadilan bagi wajib pajak yang patuh pasca Tax Amnesty dapat dipahami sebagai sebuah bentuk keadilan komutatif dan keadilan prosedural murni. Parameter norma hukum keadilan tersebut dalam pemungutan pajak terlihat dari adanya pemerataan dan perlakuan yang sama terhadap wajib pajak serta adanya perlindungan terhadap warga negara dari tindakan semena-mena penguasa dalam pemungutan pajak itu sendiri. Efektifitas norma hukum keadilan bagi wajib pajak yang patuh pasca Tax Amnesty dapat diwujudkan dengan meningkatkan dan mengembangkan lima faktor penegakan hukum perpajakan yang memenuhi nilai-nilai keadilan komutatif yang memperlakukan semua orang sama dan sebagai pelaksanaan keadilan prosedural murni. Pengaturan keadilan dengan merujuk kepada konsep keadilan prosedural murni dan keadilan komutatif, keadilan tersebut akan menciptakan kepastian hukum yang adil bagi masyarakat terkait dengan tax amnesty yang merupakan rekonsiliasi nasional untuk menghapus kesalahan masa lalu wajib pajak, sehingga keadilan dan kenyamanan dalam usaha yang diharapkan dapat menciptakan kepatuhan bagi wajib pajak.

Item Type: Thesis (Doctoral)
Creators:
CreatorsNIMEmail
Gunawan, EdyNIM00000004181UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSaragih, Bintan RNIDN8846820016UNSPECIFIED
Thesis advisorSihombing, JonkerNIDN8838820016UNSPECIFIED
Uncontrolled Keywords: Justice ; Tax Payers ; Tax Forgiveness
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Depositing User: Phillips Iman Heri Wahyudi
Date Deposited: 19 Nov 2020 04:37
Last Modified: 19 Nov 2020 04:37
URI: http://repository.uph.edu/id/eprint/12281

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