Reconstructing Tax Interest Compensation in Indonesia: A Justice-Oriented and It-Integrated Regulatory Model
DOI:
https://doi.org/10.46799/ijssr.v6i3.1377Keywords:
tax interest compensation, fiscal justice, corrective justice, digital tax administration, regulatory reconstructionAbstract
Tax interest compensation (imbal bunga pajak) is formally recognized as a taxpayer right under Article 27B of the Indonesian Law on General Provisions and Tax Procedures (UU KUP). However, its implementation remains problematic due to regulatory ambiguity, administrative inconsistency, and limited technological integration in tax administration. This situation creates structural asymmetry, where taxpayers are automatically subject to interest sanctions for late payments, while compensation for delayed restitution depends on administrative procedures and discretionary verification—raising concerns regarding fiscal justice and legal certainty. This research aims to evaluate the adequacy and fairness of the current regulatory framework and to propose a justice-oriented, IT-integrated regulatory model. Using a normative juridical approach, the research analyzes taxation laws, constitutional provisions, and relevant legal theories through statutory, conceptual, and philosophical methods to identify regulatory gaps and institutional weaknesses. The results indicate that the existing system suffers from normative ambiguity, fragmented administrative procedures, and inadequate alignment between fixed administrative interest rates and macroeconomic indicators such as inflation and benchmark interest rates. Although judicial decisions have strengthened the recognition of interest compensation as a taxpayer right, administrative practices remain inconsistent and insufficiently digitized. Furthermore, current digital tax systems—including e-filing, e-payment, and Coretax—have not yet embedded automatic and transparent compensation mechanisms. In conclusion, the study proposes reconstructing tax interest compensation regulation into a justice-oriented, IT-integrated model based on automatic entitlement, dynamic interest rate formulas, digital transparency, and strengthened institutional accountability to ensure fairness, efficiency, and public trust in Indonesia’s tax system.
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