Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020)

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Legal Reconstruction of Tax-Sharing Funds in Indonesia: Towards the Progressive and Democratic Tax Function

Authors
Anis Wahyu Hermawan, Henry Dianto Pardamean Sinaga, Leo B. Barus
Corresponding Author
Anis Wahyu Hermawan
Available Online 14 December 2020.
DOI
10.2991/assehr.k.201209.279How to use a DOI?
Keywords
tax revenue sharing, democracy, active participation, transparency, accountability
Abstract

There is still a polemic related to tax-sharing funds (DBH), such as transparency and disbursement, which must be addressed immediately so as not to marginalize substantive justice and obscure the meaning of decentralization. Based on the normative method by using democratic theory, two conclusions are generated. First, Article 289 (2) Law no. 9 of 2015 is only fixated on reading regulations alone so that its implementation only has a given in the local government and will only often cause polemic in the future. Second, the reconstruction of tax DBH must involve active government participation (collaborative central and local), transparent, and accountable. It is hoped that the active participation of local governments, such as in exchange information, tax education, tax services, joint audits, and involvement in warning taxpayers who do not comply through the licensing authority owned by the Local Government. In facilitating coordination and transparency of tax DBH, it is proposed that in the future: 1) the harmonization of legal area between service office and regency or city government, and 2) the adequate tax education and training for competent officers of local government.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
14 December 2020
ISBN
10.2991/assehr.k.201209.279
ISSN
2352-5398
DOI
10.2991/assehr.k.201209.279How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Anis Wahyu Hermawan
AU  - Henry Dianto Pardamean Sinaga
AU  - Leo B. Barus
PY  - 2020
DA  - 2020/12/14
TI  - Legal Reconstruction of Tax-Sharing Funds in Indonesia: Towards the Progressive and Democratic Tax Function
BT  - Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020)
PB  - Atlantis Press
SP  - 153
EP  - 159
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201209.279
DO  - 10.2991/assehr.k.201209.279
ID  - Hermawan2020
ER  -