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Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law

机译：印度尼西亚税收法律确定性的重新定位：对超义法的探索

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As the constitution has affirmed that Indonesia is a law state based on Belief in the One and only God, so that Indonesia has sovereignty in regulating its tax law transcendentally. However, the domination of the law in books tradition in taxation, as the characteristic of positivism paradigm and modern law, could potentially eliminate the transcendental values, such as religious, ethical, and moral. This tradition has created many disputes between taxpayer and tax authority and at great risk in marginalizing justice and sensible matters in the field of tax law. Given the tax legal certainty that greatly sanctifies the spelling of the text of legislation (whereas every applicable law in Indonesia must contain the meaning of Pancasila) along with the thought that the submission of the tax dispute is the process of seeking justice and legal certainty due to adoption of self-assessment system, and in order to avoid substantial unjustice, not making the contradiction between tax laws and other laws, and avoid stiff administration and slow bureaucracy, it is necessary to reorient the legal certainty of taxes beyond positivism and modernity, or in other words, not only in the lex scripta, lex certa, and lex stricta orientatiton, but also must be oriented towards transcendental law dimension, through a priori and a posteriori synthesis as every applicable law must be built based on grundnorm, Pancasila. As the notion of tax law is for human being and society and in order to generate the conception of tax legal certainty based on the transcendental law, required the primacy of the conscience capacity of the tax apparatus in meaning the tax law based on the ideality and the universal truth of the five principles of Pancasila. It is suggested to regulate the tax legal certainty values explicitly in the renewal framework of tax law, which reflecting solutive actions against the limitations of tax legislation, minimizing tax disputes and creating voluntary compliance.
机译：由于宪法确认印度尼西亚是一项基于信仰的法律状态，基于唯一的上帝，因此印度尼西亚在经过超越的税法方面对其进行了主权。然而，征收法律在税务中的税收传统中，作为实证主义范式和现代法律的特征，可能会消除超越价值观，如宗教，道德和道德。这一传统在纳税人和税务权威之间创造了许多争议，并且在税法领域的边缘化司法和明智的事项有很大的风险。鉴于税收法律确定性大大加以法律的拼写（而印度尼西亚的每个适用法律必须含有Pancasila的意义）以及认为税收纠纷的提交是寻求司法和法律确定性的过程通过自我评估制度，以避免大幅度不应的，而不是避免税法和其他法律之间的矛盾，避免僵硬的管理和突破力缓慢，有必要重新定位超出实证主义和现代的税收的法律确定性，或者换句话说，不仅在lex SCRIPTA，法certa，和Lex STRICTA orientatiton，但还必须努力超越法律层面进行导向，通过先天和后天合成为每个适用的法律必须建立基于grundnorm，潘查希拉。由于税法的概念是对人类和社会的概念，并且为了基于超越法律创造税务法律确定性的概念，要求基于理想和基于理想和基于理想性税法的税务仪器的良心能力的首要地位Pancasila五原的普遍真理。建议明确在税法续签框架中明确规范税务法律确定性值，这反映了止民立法局限性，最大限度地减少税收纠纷和创造自愿遵守的行动。

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