Asas Keadilan dalam Pemungutan Pajak Penghasilan Final Berdasarkan Pp No. 23 Tahun 2018: Telaah Yuridis dan Dampaknya Terhadap Keadilan Vertikal

Abstract

Taxation is a legal instrument that must be implemented in accordance with the principle of justice. Government Regulation No. 23 of 2018, which imposes a final income tax rate of 0.5% on gross turnover for micro, small, and medium enterprises (MSMEs), aims to simplify tax administration and enhance taxpayer compliance. However, this policy raises issues of vertical justice, as it does not consider the real economic capacity of taxpayers. Business actors with the same turnover but different profit margins pay the same amount of tax, thereby potentially violating the ability-to-pay principle. Therefore, the implementation of Government Regulation No. 23 of 2018 should be reviewed to ensure that it is not only administratively efficient but also substantively fair, in line with the values of Pancasila and Article 23A of the 1945 Constitution of the Republic of Indonesia.