Volume 18, No. 6, 2021
Law Harmonization Of Tax Regulations In Tax Law Political Perspective
Edi Slamet Irianto
Abstract
Presence Constitution Harmonization Regulation Taxation (UU HPP) is a phenomenon new in system taxation in Indonesia, so that not yet many research that examines the existence of this law especially from perspective political law tax, even though perspective political law Tax is very necessary right? just for strengthen legitimacy but also build strengthening trust relations between the state and the people (payers tax). With convincing that the HPP Law forgets deep policy options condition moment this is considered is choice best by policymakers as instrument optimization reception tax, Tax is source main financing for state administration and development in order to realize well-being just society, Novelty from research this Besides related construction theory political law tax renewal theme also usage method study relative law new that is social-legal that is not only stop at the norm but rather use amount discipline knowledge by interdisciplinary Benuf & Azhar, 2020). Analysis result conclude that the presence of the HPP Law though meant as effort instant government in solution law tax on problem very dynamic and influential taxation very destructive covid-19 pandemic to life social and economic society it turns out have impact follow enough law seriously, As for the things that cause impact follow law especially at the implementation level is a) choice political law tax b) terminology harmonization regulation taxation and the process c) the position of the HPP Law in Tax Law System and d) its alignment with destination from HPP Law Regulations. For that it is recommended that the intention political law tax good government better followed with creation possible space implementation order law taxes in society which must be preceded by existence Constitution easy taxation understood society no give rise to multiple interpretations, let alone different interpretations between apparatus authority taxation with payer tax
Pages: 3041-3052
Keywords: Legal Politics, Taxes, Harmonization Policy.