The Essence of The Similarity of The Tax Court's Decision on A Tax Lawsuit Against the Decree on The Application for Reduction/Cancellation of SKP Is Not Correct

Abstract

Tax lawsuits allow taxpayers to challenge adverse tax decisions and ensure the protection of rights and fairness. The reform of the tax system from official assessment to self-assessment is regulated by Law Number 6 of 1983 and its amendments, to increase fairness and transparency. Nevertheless, the challenge of legal interpretation remains a major issue. This study explores Article 36 paragraph (1) b of the Tax Law with a hermeneutic approach, which highlights the flexibility of legal interpretation depending on the social, economic, and intentional context of the legislator. The difference in interpretation of the flexible and rigid hermeneutic approach illustrates how legal practitioners and legal dynamics influence the interpretation of the article. The recommendations in the study emphasize the importance of a flexible hermeneutic approach to legal interpretation, by involving legal practitioners to gain diverse perspectives. This is important to ensure policy adaptation in accordance with changes in laws and tax policies.