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Abstract

The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest compensation, the latter option is considered more philosophically equitable. The Indonesian government’s responsibility, after transitioning to the second option, is to ensure the implementation of fairness principles to foster voluntary tax compliance in the long run.

Bahasa Abstract

Sanksi bunga dan kompensasi bunga di bidang perpajakan telah berubah sejak diundangkannya Omnibus Law Cipta Kerja pada awal Oktober 2020. Meskipun akhirnya regulasi tersebut dinyatakan inkonstitusional, rezim serupa telah diadaptasi dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP). Masih langkanya kajian ilmiah yang secara khusus membahas tentang konsep dan implementasi sanksi dan imbalan bunga menjadi alasan kami melakukan penelitian ini. Penelitian ini menekankan pentingnya memperhatikan prinsip-prinsip dalam merancang suatu rezim pengenaan sanksi. Di antara dua opsi berupa fixed rate dan floating rate sebagai dasar penetapan sanksi bunga dan imbalan bunga, opsi yang disebutkan terakhir secara filosofis lebih mencerminkan keadilan. Pekerjaan rumah pemerintah Indonesia yang telah beralih ke opsi floating rate adalah memastikan agar spirit untuk memberikan keadilan dimaksud dapat diwujudkan sehingga berkontribusi di dalam mendorong kepatuhan pajak secara sukarela di tengah masyarakat.

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Website

Dewantari, Kadek Meytha. "UU Ciptaker Disahkan, Simak Perubahannya Pada Klaster Perpajakan." (2020). Diakses dari https://www.pajak.go.id/id/artikel/uu-ciptaker-disahkan-simak- perubahannya-pada-klaster-perpajakan.

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