ASAS KEPASTIAN HUKUM DALAM PENYELENGARAAN PERPAJAKAN DI INDONESIA

Abstract

Law is a regulation made by an authorized institution to regulate public order. A realistic approach to law is legal certainty. The purpose of this research is to find out the principle of legal certainty that plays a role in the administration of taxation in Indonesia. The research method used by the author is Normative Juridical, with data collection tools through literature study. The results showed that legal certainty is "sicherkeit des Rechts selbst" (certainty about the law itself). A law must be certain because with certain things it can be used as a measure of truth and for the achievement of legal objectives that demand peace, tranquility, welfare and order in society as well as legal certainty must be able to guarantee public welfare and guarantee justice for the community.