Analisis Konflik Norma dalam Hierarki Aturan Perpajakan di Indonesia yang Mengakibatkan Celah Korupsi

Authors

  • Rahel Pratama Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Putra Batara Sakti Wiguna Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Bayu Candra Dwi Wijaya Nuredi Putra Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Talitha Dewi Yumna Nabila Universitas Airlangga
  • Indah Wahyu Pratiwi Universitas Airlangga

Keywords:

Corruption, Taxation, Norm Conflict, Hierarchy

Abstract

This study aims to identify conflicts of norms within tax statutory regulations in Indonesia, which are frequently perceived as containing grey areas that can be exploited for abuse of power, such as corruption commonly committed by corporations. These loopholes arise from the existence of two or more positive laws governing the same subject matter that contradict one another. This study employs a normative legal research method based on statutory regulations, court decisions, and legal literature. The author utilizes this approach to identify legal rules or principles that assist in resolving the legal issues under review. The findings indicate that the hierarchy of tax regulations creates significant legal uncertainty. This condition is often exploited by corporations through aggressive tax avoidance schemes.

Keywords: Corruption; Taxation; Norm Conflict; Hierarchy

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Published

2025-04-30

How to Cite

Rahel Pratama, Putra Batara Sakti Wiguna, Bayu Candra Dwi Wijaya Nuredi Putra, Talitha Dewi Yumna Nabila, & Indah Wahyu Pratiwi. (2025). Analisis Konflik Norma dalam Hierarki Aturan Perpajakan di Indonesia yang Mengakibatkan Celah Korupsi. VJJ, 6(2), 44–50. Retrieved from https://vjj.upnjatim.ac.id/index.php/vjj/article/view/123

Issue

Vol. 6 No. 2 (2025): Veteran Justice Journal

Section

Articles