IMPLEMENTATION OF THE MEANING OF PHILOSOPHY ARTICLE 23A UUD 1945 IN THE FORMATION OF TAXATION REGULATIONS UNDER LAW AS IMPLEMENTING REGULATIONS (REVIEW OF ATTRIBUTION AND DISCRETION AUTHORITY)

Abstract That in accordance with the 1945 Constitution Article 23A states that "Taxes and other compulsory levies for state needs are regulated by law". Furthermore, Article 28 H paragraph (4) states that everyone has the right "to have private property rights and such property rights may not be taken over arbitrarily by anyone". From the two articles, it is very clear that it is regulated regarding the protection of citizens' rights against government power. Based on the considerations of these articles, the regulation of taxation, which is compulsory and does not contribute directly to society must be the result of an agreement between the legislative as representatives of the people and the executive implementing the regulation and collection of taxes. However, based on the consideration of state revenue needs in addition to the attribution of the law, taxation regulations are also regulated by the discretion of the Minister of Finance Regulation and even the Decree or Regulation of the Director General which is in the nature of policy regulations (beleids regel).