Implementasi Pasal 23 A UUD Negara Republik Indonesia dalam Pengembalian Kelebihan Pembayaran Pajak

Tax as a levy made ​​by the government over some of the wealth of the people, even if used for the fulfillment of public interest, but in accordance from article 23A of the Constitution of the Republic of Indonesia Year 1945 must be approved by the people. Likewise, if there was overpayment or should people not pay taxes, the government should return it to the people either by way of restitution or compensation, because it is the right of the people