AKIBAT HUKUM DARI DISHARMONI NORMA ANTARA UNDANG-UNDANG PAJAK PENGHASILAN DENGAN PP 80 TAHUN 2010 TERHADAP KEBERLAKUAN KEBIJAKAN PENANGGUNGAN PAJAK BAGI ANGGOTA DPR RI

• Marthinus HGP ICK

  Universitas 17 Agustus 1945 Surabaya

  Author

• Tomy Michael

  Universitas 17 Agustus 1945 Surabaya

  Author

The disharmony between the Income Tax Law (last amended by Law No. 36 of 2008) and Government Regulation No. 80 of 2010 and the Minister of Finance Regulation No. 262/PMK.03/2010 has created legal uncertainty in the implementation of the government-borne income tax policy for members of the House of Representatives of the Republic of Indonesia. This study analyzes the legal consequences of this disharmony using Hans Kelsen's theory of the hierarchy of laws and regulations, Aristotle's principle of distributive justice, and the concept of a material rule of law. Using a normative juridical literature study, it was found that the "government-borne tax" policy for members of the House of Representatives lacks a valid legal basis at the statutory level, violates the principle of tax legality, and creates distributive injustice by burdening the State Budget without substantive DPR approval. The research's conclusion recommends the complete revocation or revision of Government Regulation 80/2010 and Minister of Finance Regulation 262/2010, as well as the return of House of Representatives members' income tax obligations to the general regime of Article 21 of the Income Tax Law.

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