Assessment of Certain Justice towards Tax Omnibus Law in Indonesia
Abstract
The assessment of justice and legal certainty of the tax omnibus law that has been decided by the Government to be compiled in one law that aims to increase investment, guarantee business continuity, and create business climate justice. The tax text in the tax omnibus law which is emphasised on increasing investment and equitable regulation draw concern from various groups in community. This means that the tax text is so flexible embodied in a form of tax omnibus law. This goal is in line with the meaning of the self-assessment system that has been in effect since 1983 which requires taxpayers to fulfill their own tax obligations. The affirmation of the system in the law is a legal step aimed at three philosophical meanings, which are legal justice, social justice and moral justice. However, the legal meaning is often faced with a separate meaning of one another so that it becomes a confusion of thinking according to the law.
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DOI: http://dx.doi.org/10.18415/ijmmu.v7i5.1704
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