Legal Implications of the Decision of the Constitutional Court (Cases Number 57, 58, 59 and 63 / PUU-XIV / 2016, Concerning Application for Material Testing of the Republic of Indonesia Number 11 of 2016 Concerning Tax Waivers)

Abstract

Law of the Republic of Indonesia Number 11 of 2016 concerning Tax Amnesty is a regulation from the government as part of increasing tax revenue in Indonesia. Tax amnesty is considered to have various deficiencies that injure the value of justice and constitutionality. Review of laws that have been decided by the Constitutional Court with Decisions Number 57, 58, 59 AND 63 / PUU-XIV/2016 and strengthen the a quo law to remain valid in Indonesia. This decision is considered inconsistent with social and legal facts that occur in society. This study intends to answer and analyze how the Constitutional Court’s considerations on the examination of the Tax Amnesty Act and to analyze the legal implications after the Constitutional Court decision.