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All Journal Journal of Law and Nation Jurnal Administrasi Negara
Wahyudi Wahyudi
KPP Pratama Meulaboh, Indonesia
Law, Crime, Criminology & Criminal Justice

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MENUMBUHKAN DAN MENGEMBANGKAN ETIKA, MORALITAS DAN SPIRITUALITAS DALAM PENEGAKAN HUKUM PAJAK Wahyudi Wahyudi
JOURNAL OF LAW AND NATION Vol. 2 No. 3 (2023): AGUSTUS
Publisher : INTELIGENSIA MEDIA

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Justice as the essence of law is a basic spiritual need of society. Without the availability of rational and good law, a society will be sick. Law cannot be separated from the spiritual structure of society, because law is essentially a part of culture, an incarnation of the personality of society and correlates with the structure of thinking and the value base of society. In this case the law determines an act that may or may not be performed. The essence of a good law will always respond and rectify the imbalance in the implementation of obligations compared to the rights of every citizen or community group as supporters of the law. At the pre-conventional level, motivation for moral decisions comes from fear of punishment (stage 1) or from self-interest, such as meeting one's own needs (stage 2). At the conventional level, the influence of moral decisions comes from social groups so that individuals act to please or help others (stage 3) or to comply with social, legal or religious norms; also called rule-based moral reasoning (stage 4). Finally, at the postconventional level, individuals make ethical decisions based on concepts of justice such as individual rights and socially accepted standards (stage 5) or universal ethical principles as defined by the individual's conscience (stage 6).
PERATURAN PERPAJAKAN YANG BERKEADILAN DAN BERKARAKTER SOSIAL KULTURAL BANGSA INDONESIA Wahyudi Wahyudi
Jurnal Administrasi Negara Vol. 1 No. 2 (2023): Mei
Publisher : CV. ADIBA AISHA AMIRA

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The policy principles in forming a tax law that is fair and has Indonesian cultural characteristics are described below. First, tax law provisions must be based on material truth, not formal truth. Second, tax law provisions must reduce the administrative burden on public administration, be simple, and easy to implement. Third, tax law provisions must use language that is easily understood and understood by the wider community. Fourth, the provisions of the tax law must quickly adapt to developments in information technology, economy, social and culture of society. Fifth, the provisions of the tax law must accommodate content materials that are the aspirations of the wider community. Sixth, tax law provisions must be in harmony with tax dispute decisions that have permanent legal force. Seventh, the formation of regulations must be carried out by law enforcers with integrity, professionalism, objectivity and independence.
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