Evaluasi Perbedaan Perlakuan Pajak antara Wajib Pajak Orang Pribadi dan Badan dalam Perspektif Keadilan Pajak

Nor Hasan; Catur Wahyu H.; Adeline Rara W.; Marsyanda Dwi Ica S.; Andri Wahyuni

doi:10.30640/digital.v5i2.6819

Authors

Nor Hasan Universitas 17 Agustus 1945 Surabaya
Catur Wahyu H. Universitas 17 Agustus 1945 Surabaya
Adeline Rara W. Universitas 17 Agustus 1945 Surabaya
Marsyanda Dwi Ica S. Universitas 17 Agustus 1945 Surabaya
Andri Wahyuni Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30640/digital.v5i2.6819

Keywords:

Tax Fairness; Individual Taxpayers; Corporate Taxpayers; Progressive Rate; HPP Law

Abstract

The distinction in tax treatment between Individual Taxpayers (WP OP) and Corporate Taxpayers (WP Badan) frequently sparks debates regarding fiscal equity. This study aims to evaluate these tax treatment differences from horizontal and vertical equity perspectives following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research method employed is normative legal research using a statute approach and a conceptual approach. Data collection was conducted through a review of primary tax regulations and selected secondary literature. The results indicate that the imposition of a single rate on Corporate Taxpayers tends to reflect economic proportional justice for investment, while the progressive rate on Individual Taxpayers supports vertical equity. However, there is an inequity gap (tax asymmetry) in the form of tax arbitrage, where wealthy individuals shift their assets into legal entities to avoid the maximum progressive rate of Individual Taxpayers, which reaches 35%. This study recommends the need for data-driven regulatory harmonization so that the ability to pay principle can be applied in a balanced manner without discriminating against the legal form of the tax subject, alongside periodic adjustments to non-taxable income (PTKP) thresholds for Individual Taxpayers based on regional cost-of-living indexes to protect taxpayers' minimum living rights amidst inflation.

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