Substantive Justice in the Personal Income Tax Rate Structure for Business Actors
Abstract
This study aims to analyze the Personal Income Tax (PPh OP) tariff structure for business actors in the Indonesian tax law system and assess its compliance with the principle of substantive justice based on the ability to pay principle. This study uses a normative legal method with a statutory, conceptual, and case study approach. The data used are primary, secondary, and tertiary legal materials obtained through literature studies, then analyzed qualitatively using interpretation and legal reasoning techniques. The results show that the regulation of the PPh OP tariff structure in Indonesia has a strong constitutional basis based on Article 23A of the 1945 Constitution of the Republic of Indonesia and is implemented through Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The applied progressive tariff structure reflects the principles of vertical justice and ability to pay by differentiating the tax burden based on the taxpayer's income level. However, in practice, this tariff structure has not fully realized substantive justice for individual business actors due to the characteristics of fluctuating income, business instability, and limited tax administration capacity. Therefore, it is necessary to improve tax policies to be more adaptive and flexible so that the tax burden borne by taxpayers is more proportional to their real economic capacity.
Keywords
Full Text:
PDFReferences
Journals:
Atik Djajanti dkk, Behavior Meets Compliance: Applying the Theory of Planned Behavior to Taxpayer Conduct, artikel: Journal of Business, Finance, and Banking Vol. 2 No. 1 January 2026, diakses pada tanggal 16 April 2026.
Arianty, F., 2023, Analisis Perubahaan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjauan Dari Azas Keadilan, artikel: Jurnal Administrasi Bisnis Terapan UI, 5(1), https://doi.org/10.7454/jat.v5i1.1034, diakses pada tanggal 14 April 2026.
Budi Arif Nugroho and Dewi Suryani, “Insentif PPh Badan Untuk Perusahaan Terbuka: Dampak Terhadap Transparansi Dan Good Corporate Governance,” artikel: Jurnal Indonesian Tax Review 7, no. 3 (2023): 89–104, diakses pada tanggal 16 April 2026.
Direktorat Jenderal Pajak, Panduan Implementasi UU HPP: Prinsip Keadilan dalam Penegakan Hukum Pajak, artikel: Jurnal Buletin Perpajakan Vol. 15 No. 3 (2022): 12-28, diakses pada tanggal 14 April 2026.
Jurnal Abdimas Peradaban, 2024, diakses pada tanggal 14 April 2026.
Filsafat Hukum dan Keadilan Pajak, artikel: Jurnal Kewarganegaraan, Vol. 7 No.2, 2023, diakses pada tanggal 14 April 2026.
Hadi Saputra, Analisa Kepatuhan Pajak Dengan Pendekatan Teori Perilaku Terencana (THEORY OF PLANNED BEHAVIOR) (TERHADAP WAJIB PAJAK ORANG PRIBADI DI PROVINSI DKI JAKARTA), artikel: Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 3 No. 1 April 2019: hlm. 47-58, diakses pada tanggal 16 Apirl 2026.
Haula Rosdiana, Denny Darussalam, and Edi Slamet Irianto Irianto, “PPh Badan Dalam Konteks Global: Antara Kompetisi Dan Keadilan,” artikel: Jurnal Ekonomi Dan Keuangan 26, no. 4 (2022): 245–67, diakses pada tanggal 16 April 2026.
Hapsari. S.D., Kemanfaatan Keadilan dan Kepastian Hukum Restorative Justice Pada Ketentuan Perpajakan, artikel: Scientax Jurnal Kajian Ilmiah Perpajakan Indonesia 2024, Vol. 6 No. 1 52-66 https://doi.org/10.52869/st.v6i1.788, diakses pada tanggal 14 April 2026.
Heer, B., & Sussmuth, B. Tax Bracket Creep and Its Effect on income Distribution. Journal of Macroeconomics, hal 393-408 (2013).
Nurhayati, Azhar Maksum, Narumondang B. Siregar and Fahmi Natigor Nasution., Determinant Factor of Individual Taxpayer Compliance in Indonesia: Integrates of TPB Theory and Social Identity Theory, artikel: Journal of Risk and Financial Management Vol. 18 No. 595, (2025), diakses pada tanggal 16 April 2026.
Nguyen, H.P., & Khieu, H. Progressive Wealth Tax: An Inquiry into Biden’s Tax Policy. Economic Analysis and Policy. Hal 735-742 (2021).
Rahmawati. Y.R., Keadilan Sosial Dalam Pajak Progresif: Bagaimana Sistem Pajak Mempengaruhi Beban Warga Kaya dan Miskin di Indonesia, artikel: RESTITUSI Jurnal Riset Perpajakan Vol. 3 No. 2 2024 47-56, diakses pada tanggal 14 April 2026.
Safri Nurmantu, “Tantangan Implementasi Tarif PPh Tertinggi 35%: Risiko Penghindaran Pajak,” artikel: Jurnal Perpajakan 21, no. 2 (2023): 156–71, diakses pada tanggal 16 April 2026.
Sunaryo. S, Konsep Fairnes John Rawls Kritik dan Relevansinya, artikel: Jurnal Konstitusi Vol. 19 No. 1, 2022, diakses pada tanggal 14 April 2026.
Theresia Woro Damayanti and Rizal Amali, “Analisis Progresivitas Tarif PPh Orang Pribadi Pasca UU HPP,” artikel: Jurnal Akuntansi Dan Perpajakan 25, no. 1 (2-23): 78–92, diakses pada tanggal 16 April 2026.
UNISSULA. (2023). Jurnal Hukum dan Pembangunan Berkelanjutan. Fakultas Hukum Universitas Islam Sultan Agung.
Wenni W & Aisyah T., The Effect of Tax Knowledge in Moderating the Connection between the Theory of Planned Behavior and Taxpayer Compliance, artikel: Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025), diakses pada tanggal 16 April 2026.
Zatika. D.A., The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia, artikel: Formosa Journal of Multidisciplinary Research, 2(8), 1403-1416, 2023, https://doi.org/10.55927/fjmr.v2i8.5738, diakses pada tanggal 14 April 2026.
Books:
Asshiddiqie, J. (2014). Konstitusi dan Konstitusionalisme Indonesia. Jakarta: Sinar Grafika.
Ibrahim, J. (2012). Teori dan Metodologi Penelitian Hukum Normatif. Malang: Bayumedia Publishing.
Kementerian Keuangan Republik Indonesia, Naskah Akademik Rancangan Undang-Undang tentang Harmonisasi Peraturan Perpajakan, Jakarta: Kemnkeu RI.
Mukti Fajar ND dan Yulianto Achmad,, 2010, Dualisme Penelitian Hukum Normatif dan Hukum Empiris, Yogyakarta: Pustaka Pelajar.
O. Notohamidjojo, Makna Negara Hukum, Jakarta: Badan Penerbit Kristen, 1970.
Padmo Wahyono, Guru Pinandita, Jakarta: Badan Penerbit Fakultas Ekonomi Universitas Indonesia, 1984.
Philipus M.Hadjon, Perlindungan Hukum Bagi Rakyat- Sebuah Studi Tentang Prinsip- prinsipnya, Penanganannya Oleh Pengadilan Dalam Lingkungan Peradilan Umum Dan Pembentukan Peradilan Administrasi Negara, Surabaya: Bina Ilmu, 1987.
Utrecht, Pengantar Hukum Administrasi Negara Indonesia, Jakarta: Ichtiar, 1962.
Soerjono Soekanto dan Sri Mamudji, Penelitian Hukum Normatif: Suatu Tinjauan Singkat, Jakarta: RajaGrafindo Persada, 2001.
Regulation:
The 1945 Constitution of the Republic of Indonesia;
Law Number 7 of 1983 concerning Income Tax;
Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations;
Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustments to the Amount of Non-Taxable Income (PTKP);
Regulation of the Minister of Finance Number 168/PMK.03/2023 concerning Instructions for the Implementation of Tax Deductions on Income in Connection with Work, Services, or Activities of Individuals;
Government Regulation Number 23 of 2018 concerning Income Tax on Income from Business;
Regulation of the Director General of Taxes relating to the calculation and reporting of Personal Income Tax;
Internet:
Directorate General of Taxes, article: https://pajak.go.id/en/node/104892, published year 2024, accessed on April 14, 2026.
DOI: http://dx.doi.org/10.30659/rlj.5.2.%25p
Refbacks
- There are currently no refbacks.
Ratio Legis Journal has been indexed in:
