Fiscal Tax Law Perspective in Realizing Justice and Efficiency: Critical Analysis of Applicable Tax Regulations
Keywords:
Fiscal Tax Law, Justice, Efficiency, Critical Analysis, Tax Reform.
Abstract
This research aims to explore the role of the fiscal tax law perspective in realising justice and efficiency in the tax system by applying critical analysis of applicable tax regulations. The research method involves an in-depth review of applicable tax regulations and data collection through related literature. This research methodology consists of three main approaches: normative juridical, literature studies as a data collection method and case studies on implementing tax regulations. The research results show an imbalance in the implementation of current tax regulations, which can affect the achievement of justice and efficiency goals. This research also identifies several aspects that require deeper attention to improve tax effectiveness and fairness. Reforms in terms of transparency, accuracy of tax rates, and simplification of tax regulations are important steps to achieve these goals through critical analysis of applicable tax regulations.
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21. Saptono, P. B., & Ayudia, C. (2020). Fiscal Policy Perspective on Virtual Business During COVID-19 and Its Challenges: The Case of Indonesia. International Journal of Scientific and Research Publications (IJSRP), 11(1), 723–730.
22. Saptono, P. B., & Ayudia, C. (2021). Income Tax Issues on the Omnibus Law and Its Implications in Indonesia. AKRUAL: Jurnal Akuntansi, 12(2), 164–178.
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27. Wollner, G. (2014). Justice in finance: the normative case for an international financial transaction tax. Journal of Political Philosophy, 22(4), 458–485.
2. AYDIN, M. (2015). Preference of Efficiency to Justice in Developing Turkish Tax System. Social Sciences and Humanities A Global Perspective, 235.
3. Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. ATESTASI: Jurnal Ilmiah Akuntansi, 4(2), 230–245.
4. Balakrishnan, R., Heintz, J., & Elson, D. (2016). Rethinking Economic Policy for Social Justice: The Radical Potential of Human Rights. Routledge.
5. Brandon, W. P. (2021). Federalize Medicaid to fix the Affordable Care Act: For Efficiency, Equity, and Social Justice. Journal of Health Care for the Poor and Underserved, 32(1), 68–89.
6. Cahyadini, A., Hutagalung, J. I. G., & Muttaqin, Z. (2023). The Urgency of Reforming Indonesia’s Tax Law in the Face of Economic Digitalization. Cogent Social Sciences, 9(2), 2285242.
7. Cruz, J. (2017). Fiscal Contracts and Local Public Services: Bridging Tax Justice and Inclusive Cities for the New Urban Agenda. Geneva: PSI (Research Briefing Note, PSI Local and Regional Government Sector). Www. World-Psi. Org/Sites/Default/Files/Documents/Research/Psi_research_ Brief-_fiscal_contracts_and_local_public_ Services. Pdf.
8. Ebrahimian Jolodar, S. Y., Ahmadi, M., & Imankhan, N. (2018). Presenting the Model of Tax Compliance with the realization approach of Resistive Economy: The Role of Internal and Psychological Factors. Journal of Industrial Strategic Management, 3(2), 12–23.
9. El Husseiny, I. A. (2020). Enhancing the Role of Fiscal Policy in Achieving the Sustainable Development Goals (SDGs): Insights from Behavioral Economics with a Special Reference to Egypt. European Journal of Economics, Finance and Administrative Sciences, 106.
10. Gaisbauer, H. P., Schweiger, G., & Sedmak, C. (2015). Outlining the field of tax justice. Philosophical Explorations of Justice and Taxation: National and Global Issues, 1–14.
11. Hamilton-Hart, N., & Schulze, G. G. (2016). Taxing times in Indonesia: The challenge of restoring competitiveness and the search for fiscal space. Bulletin of Indonesian Economic Studies, 52(3), 265–295.
12. Hongler, P. (2019). Justice in International Tax Law: A Normative Review of the International Tax Regime. Justice in International Tax Law, 1–604.
13. Inayati, M., Gunadi, M., & Rosdiana, H. (2017). Earmarking Tax Policy on Local Tax in Indonesia: Toward Pro Fiscal Legitimacy Policy (Study at Batu City, East Java and Special Province of Yogyakarta). International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017), 122–127.
14. Jamshidi, R., Barzegar, B., & Mohseni, A. (2022). Developing A Model To Improve The Quality of Tax Audits. Iranian Journal of Accounting, Auditing and Finance, 6(3), 73–91.
15. Jianwen, L., & Zhuo, H. (2019). A Rule of Law Approach to the Division of Authority of Office in China. Social Sciences in China, 40(3), 89–109.
16. Kusumaramdhani, W. (2022). Non-Tax State Revenue at the Directorate General of General Legal Administration in the Perspective of State Finance Law. LEGAL BRIEF, 11(2), 1492–1506.
17. Pawestri, A. Y., Tjahjana, W. E., Harianto, A., & Susanti, D. O. (2022). The Nature of Legal Protection of Bank Customers in Reporting Financial Information for Taxation Purposes. JL Pol’y & Globalization, 125, 8.
18. Plaček, M., Ochrana, F., Půček, M. J., & Nemec, J. (2020). Fiscal decentralization reforms: The impact on the efficiency of local governments in Central and Eastern Europe (Vol. 19). Springer Nature.
19. Reisch, N. (2020). 11| Taxing for Justice: Fiscal Policy, Inequality, and Human Rights. Crop International Studies in Poverty Research, 254.
20. Rossikhina, H., Hultai, M., & Shrub, I. (2018). Constitutional principles of taxation: doctrinal approaches to typology. Baltic Journal of Economic Studies, 4(3), 259–263.
21. Saptono, P. B., & Ayudia, C. (2020). Fiscal Policy Perspective on Virtual Business During COVID-19 and Its Challenges: The Case of Indonesia. International Journal of Scientific and Research Publications (IJSRP), 11(1), 723–730.
22. Saptono, P. B., & Ayudia, C. (2021). Income Tax Issues on the Omnibus Law and Its Implications in Indonesia. AKRUAL: Jurnal Akuntansi, 12(2), 164–178.
23. Setiawan, S. (2018). E-commerce Taxation and Fiscal Policy Perspective: The Case of Indonesia. International Journal of Research in Business and Social Science (2147-4478), 7(3), 1–9.
24. Silvestri, P. (2015). Anthropology of Freedom and Tax Justice: Thoughts for an Interdisciplinary Research Agenda. Anthropology of Freedom and Tax Justice: Thoughts for an Interdisciplinary Research Agenda, 115–132.
25. Sinaga, H. D. P. (2018). Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law. 1st International Conference on Indonesian Legal Studies (ICILS 2018), 282–287.
26. Wijaya, Y. Y. (2020). Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review. Lentera Hukum, 7, 85.
27. Wollner, G. (2014). Justice in finance: the normative case for an international financial transaction tax. Journal of Political Philosophy, 22(4), 458–485.
Published
2024-02-06
How to Cite
Wahyuni, F. (2024). Fiscal Tax Law Perspective in Realizing Justice and Efficiency: Critical Analysis of Applicable Tax Regulations. International Journal of Science and Society, 6(1), 770-781. https://doi.org/10.54783/ijsoc.v6i1.1063
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