Penerapan Pajak Pertambahan Nilai (Ppn) Di Indonesia Dihubungkan Dengan Asas-Asas Pemerintahan Yang Baik Berdasarkan Undang-Undang No. 28 Tahun 1999 Tentang Penyelenggaraan Negara Yang Bersih Dan Bebas Dari Korupsi, Kolusi, Dan Nepotisme (KKN)

Abstract

This study examines Law Number 36 of 2008 on the Fourth Amendment to Law Number 7 of 1983 on Income Tax as an instrument of tax reform aimed at increasing state revenue while ensuring legal certainty in the collection of Income Tax (PPh), as mandated by Article 23A of the 1945 Constitution of the Republic of Indonesia. The amendments include the simplification of progressive tax rates, an increase in the Non-Taxable Income Threshold (PTKP), and the strengthening of the self-assessment principle. Normatively, these regulatory changes are intended to realize fairness and legal certainty for taxpayers. However, in practice, inconsistencies in interpretation and the exercise of administrative discretion by tax authorities continue to give rise to disputes and legal uncertainty. This study aims to analyze the normative framework of Law No. 36 of 2008 in ensuring legal certainty in income tax collection and to examine the normative implications of its implementation for both taxpayers and tax officials. The research employs the theory of legal certainty, the theory of tax justice (ability to pay), and the theory of administrative discretion. Using a normative juridical method with a descriptive-analytical approach, this study emphasizes the gap between das sollen and das sein. The findings indicate that legal certainty in income taxation is determined not only by the quality of legal norms but also by the consistency of implementation and the integrity of tax authorities.