KEPASTIAN HUKUM DAN KEADILAN UU CIPTA KERJA KLASTER PERPAJAKAN SEBAGAI MOTOR PENGGERAK RELAKSASI PEREKONOMIAN

Peneliti

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Deskripsi/Abstrak

Legal certainty and equality taxation on the Undang-undang Cipta Kerja Klaster Perpajakan that are perceived by Taxpayers and Tax Employees can provide an understanding that the government is not only in favor of the interests of optimizing tax revenue, but also siding with the Taxpayers are required to pay tax. The purpose of this study is to provide an overview of the perception of legal certainty and fairness in the Taxation Policy of the Undang-undang Cipta Kerja Klaster Perpajakan. Survey questionnaires were distributed to Taxpayers and Tax Employees. The final data of 147 responses were analysed by Confirmatory Factor Analysis (CFA). The results indicated that the Undang-undang Cipta Kerja Klaster Perpajakan is perceived to be quite clear, unambiguous, and fulfills the principle of justice. It is expected that the results of this study can have implications for further policy evaluation actions, because in determining the policy evaluation method approach, the taxpayer behavior change factors need to be considered.