Application of the Principles of Justice and Legal Certainty to Final Income Tax for Micro, Small and Medium Enterprises (MSMEs)

This study aims to analyze the application of the principles of justice and legal certainty in Government Regulation No. 23 of 2018. This research is normative legal research, which uses library materials or secondary data through primary legal materials, secondary legal materials, and tertiary legal materials. The results of this study are First, there are justice criteria that have not been met by PP No. 23 of 2018, (i) There is no mechanism to filter business actors who have no profits or even suffer losses. (ii) Simplicity in calculating PPh, so that it is unable to accommodate the different characteristics of each type of business. And (iii) Abandonment of MSME layering. There is an element of injustice in PP No. 23 of 2018 above, demands a review of the PP. Second, the convenience principle promoted by the government in PP No. 23 of 2018, apart from having an element of injustice, reflects the absence of legal certainty considering that final PPh arrangements are stipulated in the law via Article 4 paragraph (2) letters a to Act No. 36 of 2008 concerning Income tax, furthermore the addition of final PPh objects in Article 4 paragraph (2) letter e regulated through PP. This is not in accordance with the characteristics of PP which cannot add or subtract provisions of the law. The principles of justice and legal certainty have a significant role in increasing taxpayer compliance in fulfilling obligations as law-abiding citizens