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

Adrianto Dwi Nugroho; Mahaarum Kusuma Pertiwi; Praditya Janu Wisaksono

doi:10.31078/consrev926

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

Adrianto Dwi Nugroho, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono

Abstract

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.

Keywords

Constitutional Complaint; Constitutional Court; Indonesia; Tax Regulation

Full Text:

PDF

References

Alexy, Robert. “Constitutional Rights and Proportionality.” Journal for Constitutional Theory and Philosophy of Law 22 (2014).

Aqil, A. Muh. Ibnu. “Alleged Breach of BPJS Data Points to Indonesia’s Weak Data Protection: Experts.” The Jakarta Post, 23 May 2021. https://www. thejakartapost.com/news/2021/05/23/alleged-breach-of-bpjs-data-points-to- indonesias-weak-data-protection-experts.html.

Asshiddiqie, Jimly and Ahmad Syahrizal. Peradilan Konstitusi Di Sepuluh Negara [Constitutional Justice in Ten Countries]. Jakarta: Konstitusi Press, 2006.

Attaran, Amir. “A Wobbly Balance? A Comparison of Proportionality Testing in Canada, the United States, the European Union, and the World Trade Organization.” University of New Brunswick Act Journal 56 (2007).

Bianulli, Andrea C. Accountability and Regulatory Governance. London: Palgrave Macmillan, 2015.

Bräutigam, Deborah A., et al. Taxation and State-Building in Developing Countries. Cambridge: Cambridge University Press, 2008.

Cohen-Eliya, Moshe and Iddo Porat. Proportionality and Constitutional Culture. Cambridge: Cambridge University Press, 2013.

Devereux, Michael P., et al. Taxing Profit in a Global Economy. Oxford: Oxford University Press, 2021.

Dyzenhaus, David and Malcolm Thorburn. Philosophical Foundation of Constitutional Law. Oxford: Oxford University Press, 2016.

Eubank, Nicholas. “Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland.” Journal of Development Studies 48, no. 8 (2012).

Hodgson, Louise. Res Publica and The Roman Republic: ‘Without Body or Form’. Oxford: Oxford University Press, 2017.

Indrayana, Denny. Indonesian Constitutional Reform 1999-2002: An Evaluation of Constitution-Making in Transition. Jakarta: Kompas, 2008.

Laski, Harold J. “Discretionary Power.” Politica 1, no. 3 (1935).

Lee, Chien-Liang. “A Comparative Study of Judicial Review Procedure Types –The Option of Constitutional Procedure System in Reform of the Constitutional Review of Taiwan.” National Taiwan Law Review 5, no. 73 (2010).

Murphy, Liam and Thomas Nagel. The Myth of Ownership. Oxford: Oxford University Press, 2002.

OECD. “Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters: Status as of 15 July 2021.” n.d. https://www.oecd. org/ctp/exchange-of-tax-information/Status_of_convention.pdf.

Palguna, I Dewa Gede. Pengaduan Konstitusional (Constitutional Complaint): Upaya Hukum Terhadap Pelanggaran Hak-Hak Konstitusional Warga Negara [Constitutional Complaint: Legal Effort towards Violations of Citizens’ Constitutional Rights]. Jakarta: Sinar Grafika, 2013.

Petersen, Niels. “How to Compare the Length of Lines to the Weight of Stones: Balancing and the Resolution of Value Conflicts in Constitutional Law.” German Law Journal 14 (2013).

Pfersman, Otto. “Concrete Review as Indirect Constitutional Complaint in French Constitutional Law: A Comparative Perspective.” European Constitutional Law Review 6 (2010).

Potkin, Fanny and Tabita Diela. “BRI Life Probes Reported Data Leak of 2 Million Users.” The Jakarta Post, 28 July 2021. https://www.thejakartapost.com/ news/2021/07/28/bri-life-probes-reported-data-leak-of-2-million-users.html.

Setiawan, Heru. “Mempertimbangkan Constitutional Complaint Sebagai Kewenangan Mahkamah Konstitusi [Considering Constitutional Complaints as the Authority of the Constitutional Court].” Lex Jurnalica 14, no. 22 (2017).

Soedarsono. Putusan Mahkamah Konstitusi Tanpa Mufakat Bulat: Catatan Hakim Konstitusi Soedarsono [Constitutional Court Decision Without Consensus: Notes from Constitutional Justice Soedarsono]. Jakarta: Sekretariat Jenderal Mahkamah Konstitusi, 2008.

Wicaksono, Dian Agung and Enny Nurbaningsih. “Ratio Legis Penetapan Pembayar Pajak (Taxpayer) Sebagai Kedudukan Hukum Dalam Pengujian Undang- Undang [Legal Ratio of Taxpayer Standing Determination in Judicial Review by the Constitutional Court].” Jurnal Konstitusi 17, no. 3 (2020).

Zen, Nilwan, et al. “Jaminan Hak-Hak Konstitusional Warga Negara (The Protector of Citizen’s Constitutional Rights) Dengan Implementasi Constitutional Complaint Melalui Mahkamah Konstitusi Di Negara Kesatuan Republik Indonesia (Studi Pelaksanaan Constitutional Complaint Di Korea Selatan) [The Protector of Citizen’s Constitutional Rights by Implementing Constitutional Complaints through the Constitutional Court in the Unitary State of the Republic of Indonesia (the Study of the Implementation of Constitutional Complaints in South Korea)].” Diponegoro Law Review 5 (2016).

Zoelva, Hamdan. “Constitutional Complaint dan Constitutional Question dan Perlindungan Hak-Hak Konstitusional Warga Negara [Constitutional Complaints and Constitutional Questions and Protection of Citizens’ Constitutional Rights].” Jurnal Media Hukum 19 (2012).

DOI: https://doi.org/10.31078/consrev926