The Need for A Constitutional Complaint Mechanism for Tax Matters in Indonesia

Adrianto Dwi Nugroho, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono


Currently, there is no available mechanism for directly protecting taxpayers’ constitutional rights from potential violations resulting from tax regulations and policies in Indonesia. The Constitutional Court’s authority for constitutional review, the Supreme Court’s authority for judicial review, and the administrative appeal process before the State Administrative Court all fail to provide sufficient protection for taxpayers’ constitutional rights. This article proposes the introduction of a constitutional complaint mechanism for tax matters in Indonesia, as a mechanism to directly protect these rights. The constitutional complaint process ensures direct conformity between the reviewed regulation or policy and the Constitution, with an emphasis on the application of a proportionality test. This test serves as a valuable tool for assessing the balance between taxpayers’ constitutional rights and the government’s duty to collect taxes. Striking this balance is essential for advancing the exercise of political accountability in taxation. This study employs a normative-empirical methodology, combining case law studies and theoretical perspectives to conceptualize the use of constitutional complaint against tax regulations and policies in Indonesia. The main finding of this research shows that the current constitutional review mechanisms put taxpayers at a disadvantage. Therefore, the authors conclude that the establishment of a constitutional complaint process will improve the protection of taxpayers’ rights.


Constitutional Complaint; Constitutional Court; Indonesia; Tax Regulation

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