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DOI

10.21143/jhp.vol49.no3.2186

Abstract

The increasing of tax evasion and tax avoidance, due to lack of taxpayer’s liability regulation in tax legislation, has been very detrimental to state revenues. Based on normative juridical research with descriptive-comparative-prescriptive approach which has been done, it is concluded that the regulation of strict liability of taxpayers of Indonesia can: 1) fulfill the sense of justice in terms of equality and or fairness as long as it meets the condition that reflects of material justice and formal justice which must be regulated explicitly in tax legislation; and 2) provide public benefit to the state in handling the social welfare and regulation offences and or in handling the rise of abnormally dangerous behaviors that require a due care standard in the taxpayer’s business environment. It is recommended to be explicitly set about the criteria of strict liability and widening the defenition of any person, including individual and corporation, in tax legislation.

Bahasa Abstract

Maraknya penggelapan pajak dan penghindaran pajak akibat belum maksimalnya penerapan pertanggungjawaban Wajib Pajak dalam peraturan pajak telah merugikan penerimaan negara. Berdasarkan penelitian yuridis normatif dengan pendekatan deskriptif – komparatif – preskriptif yang telah dilakukan disimpulkan bahwa pengaturan pertanggungjawaban mutlak Wajib Pajak di Indonesia: 1) dapat memenuhi rasa keadilan dari segi kesamaan dan atau kewajaran sepanjang memenuhi kondisi yang mencerminkan keadilan materiil dan keadilan formal yang harus diatur secara eksplisit dalam peraturan pajak, dan 2) dapat memberikan kemanfaatan umum bagi negara berupa solusi atas maraknya pelanggaran peraturan kesejahteraan dan atau maraknya perilaku tertentu yang memerlukan suatu standar kehati-hatian dalam lingkungan bisnis Wajib Pajak. Disarankan agar diatur secara eksplisit tentang kriteria pertanggungjawaban mutlak dan tentang perluasan definisi setiap orang, termasuk manusia alami dan badan hukum, dalam peraturan perundang-undangan perpajakan.

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