Ratio Legis Dan Penyelesaian Sengketa Undang-Undang Pengampunan Pajak Dalam Pengadilan Pajak Di Indonesia

Budiono, Doni (2020) Ratio Legis Dan Penyelesaian Sengketa Undang-Undang Pengampunan Pajak Dalam Pengadilan Pajak Di Indonesia. Doctoral thesis, Untag 1945 Surabaya.

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Abstract

Taxes are the main source of country’s revenue in which are used to fund daily spending and the country’s development. The importance of the revenue through tax sector has made tax constitutionally regulated in Article 23A UUD NR1 1945. The implication of Article 23A UUD NR1 1945 causes rules regarding taxes to must be regulated with constitution. This results in the law which regulates about tax collection to must fulfill criteria of good law making. The Tax Amnesty Act as an example of the law governing taxation is important to analyze the legis ratio of formation and resolution of the dispute.Based on this background the formulation of the problem, namely: 1. Legis ratio in the formation of the Tax Amnesty Act. 2. Settlement of disputes under the Tax Amnesty Act in the Tax Court in Indonesia. The researching method used is normative law research, supported with analysis from various law substances including empirical data. The theory used in this dissertation research is the theory of law-making, the theory of law purposes, consisting of fairness theory, legal certainty theory, and expediency theory. The conclusion of the dissertation research is as follows: First, that the legisation ratio of the Tax Amnesty Law which is oriented towards tax revenue is not right, the legisation ratio of the Tax Amnesty Act is openness. Second, that dispute resolution over the Tax Amnesty Act does not cause problems both in formal and material terms.

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