DISSECTING THE FOUNDATIONS OF TAX LAW: THEORY, PRINCIPLES OF COLLECTION AND ITS POSITION IN THE INDONESIAN LEGAL SYSTEM
Keywords:
Tax Law, Theory Of Collection, Principles Of Taxation, Indonesian Legal SystemAbstract
This article discusses the foundation of tax law in Indonesia by highlighting three main aspects: the theory of collection, the principle of collection, and its position in the national legal system. Theories such as insurance, interest, carrying capacity, devotion, and purchasing power are used to explain the legitimacy of the state in collecting taxes. In addition, principles such as justice, domicile, source, and nationality are the basis for the implementation of a fair and efficient taxation system. Tax law is studied as part of public law that is also in contact with administrative, civil, and criminal law. Through a normative approach and literature study in the form of recent online articles and previous research, this article provides a conceptual overview of the important role of tax law in realizing a fair, transparent tax system that supports national development goals.
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