DINAMIKA KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN, KEMANFAATAN DAN KEPASTIAN HUKUM

Karimatul Khasanah, S.H.I., M.S.I., NIM.: 1330016020 (2020) DINAMIKA KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN, KEMANFAATAN DAN KEPASTIAN HUKUM. Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Four tax amnesty policies in four different periods were set by the Indonesian government between 1964 and 2016. Although the government claimed that they had considered fairness, benefits and certainty of law, the data showed differently. Repeating policies within a very long range of time and applying problematic three principles of law in the area of mas}lah}ah indicate three suspicions. First, the dynamics of politics and economics at the time underlaid the issue. Second, in the case that the programs were unsuccessful, reissuing would be necessary. Third, as public policies, there was a relevant relationship between output and the implementation of fairness, benefits, and certainty of law. This study is meant to answer three questions: first, why did the government of Indonesia repeatedly launch tax amnesty? Second, how did the dynamics of politics, economics, and tax-amnesty‟s core play their roles to make the program a success?, and third, what did the analysis on fairness, benefits, and legal upon the policy imply? Using juridical, historical, and politics of law, the study is trying to answer the above questions. It also employs the theory of public law policy of Gustav Radbruch and the theory of mas}lah}ah in the Islamic law philosophy. Three conclusions can be drawn. First, in general it was the nation‟s need that drove the policies, but in particular the corresponding political and economic situation that played the role. Second, the dynamics of the politics and economic, the essence and characters of the policy as law products inevitably determined the success. Third, as a public policy, tax amnesty prioritized benefits rather than fairness and law. The priority was due to its effects on fairness and certainty of law on taxes to work. In the mas}lah}ah perspective, the three principles of law practically belong to mas}lah}ah mursalah or mas}lah}ah ‘urfiyyah. As suggested in the characters of mas}lah}ah, the hierarchy of the three is tentative in nature depending on the level of urgency provoked by the situations. In Indonesia both political situation and economic condition appeared to be more essential in putting its benefits as mas}lah}ah d}aru>riyyah. Therefore, prioritizing the principle of benefit rather than fairness has actually legal legitimacy (i’tiba>r syar’i>).

Item Type: Thesis (Doctoral)
Additional Information: Promotor : Prof. Dr. Drs. H. Makhrus, S.H., M.Hum dan Dr. H. Abdul Mujib, M.Ag.
Uncontrolled Keywords: Pengampunan Pajak, Hukum Publik, Maslahah.
Subjects: Hukum Islam
Pajak
Divisions: Pascasarjana > Disertasi > Study Islam
Depositing User: Muh Khabib, SIP.
Date Deposited: 14 Apr 2022 13:28
Last Modified: 14 Apr 2022 13:28
URI: http://digilib.uin-suka.ac.id/id/eprint/50493

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