Final Income Tax: A Classic Contemporary Concept to Increase Voluntary Tax Compliance among Legal Professions in Indonesia

Main Article Content

David Tan
Lu Sudirman

Abstract

Legal profession such as advocate, law consultant and civil law notary is a profession in law that plays a dominant role in providing legal services to the Indonesian public. By providing the legal services, they are entitled to receive honorarium in return. Empirical facts actually show that these legal professions’ tax compliance are still lacking. Main questions in this research are the legal aspects related to income tax on honorariums received by legal professions in connection with the legal services they provide and the concept of reconstruction to the laws and regulations related to income tax on honorarium received by legal professions. This research will answer the legal aspects related to the laws on income tax on these legal professions’ honorarium in Indonesia and the concept of reconstruction of the regulations related to income tax on these legal professions’ honorarium so that it may provide positive impetus to the legal profession’s tax compliance, and in turn contributes to the welfare of the nation. This normative juridical research approach is conducted using secondary data consisting of primary, secondary and tertiary legal materials. The aspects of the reconstruction are using the philosophical, constitutional and juridical paradigmatic studies with the Utilitarianism Theory by Jeremy Bentham, Progressive Legal Theory by Satjipto Rahardjo and Legal System Theory by Lawrence M. Friedman as basis of analysis. The results of this study found that there is a concept of contemporary reconstruction to the laws and regulations related to the income tax on honorarium received by legal professionals.

Article Details

How to Cite
Tan, D., & Sudirman, L. (2020). Final Income Tax: A Classic Contemporary Concept to Increase Voluntary Tax Compliance among Legal Professions in Indonesia. JILS (Journal of Indonesian Legal Studies), 5(1), 125-170. https://doi.org/10.15294/jils.v5i1.37308
Section
Review Articles
Author Biographies

David Tan, Faculty of Law, Universitas Internasional Batam

David Tan is a Lecturer at Faculty of Law, Universitas Islam Batam (UIB), Indonesia. His main area of expertise are business law, private law, tax, employment law, property law and commercial law. His teaching interests range across the private law and business law. He has researched and published extensively in the field of obligations law (private law).

Lu Sudirman, Faculty of Law, Universitas Internasional Batam

Lu Sudirman is a senior lecturer (Assistant Professor) in law at the Faculty of Law, Universitas Internasional Batam, where his main areas of expertise are business law. Currently, He is also the Dean of the Faculty of Law of Universitas Internasional Batam. He has for many years also taught investment law and business law for both undergraduate and postgraduate students. His teaching and research interests range across the business law. He has researched and published extensively in the field of business and investment law.

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