Implementation of Restorative Justice Law in the Field of Tax Law, to Achieve Certainty, Utilities, and Value of Justice
Keywords:
Tax Law, Coercion, Restorative JusticeAbstract
Tax is one of the important elements in supporting state revenues today, therefore the government is very involved in regulating the implementation of taxation to the community. Since the enactment of the renewal of tax provisions with Law No. 28 of 2007 concerning General Provisions for Tax Procedures, it has regulated various matters relating to the application of taxes to the community, which are further regulated by Law No. 2021 concerning Harmonization of Tax Regulations as a step in optimizing the application of taxes to the community. This study is expected to determine how important the application of taxes is from the application of taxes that are coercive with a restorative justice approach. The approach in this study was carried out by providing in-depth study based on literature and references to laws and regulations related to the object of research. The results of this study are that the restorative justice approach in the application of taxes is the best alternative to the application of taxes that are coercive.
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