LEGITIMASI KENAIKAN TARIF PAJAK DI TENGAH PROTES PUBLIK: TINJAUAN YURIDIS NORMATIF ASAS LEGALITAS DAN KEADILAN

Abstract

Changes to the Value-Added Tax rate through the Law on the Harmonization of Tax Regulations and the expansion of local fiscal authority through the Law on Financial Relations between the Central and Local Governments have created tension between procedural legitimacy and social acceptance of tax policies, thereby giving rise to sustained public resistance. This study aims to examine the construction of the principle of legality within the hierarchy of tax regulations, evaluate the application of the principle of fairness in tax rate increase policies, and formulate the dialectical relationship between formal legitimacy and substantive legitimacy amid the turmoil of public rejection. Unlike previous literature, which tends to focus solely on technical aspects or economic impacts, the novelty of this study lies in its integrative approach that links the formal validity of the legislative hierarchy with the dimensions of substantive justice and the proportionality of the tax burden in responding to public resistance. The study employs a qualitative method with a normative legal approach based on library research, examining primary legal materials—namely relevant laws and regulations—as well as supporting academic literature through descriptive-analytical techniques. The findings indicate that the regulatory framework has met the criteria for formal validity through the principles of legal certainty and clarity of norms; however, its implementation still results in tax burden inequities, the regressive nature of the Value-Added Tax, and disparities in tax rates across regions, which fuel public dissatisfaction. It is concluded that procedural validity alone is insufficient to ensure voluntary compliance without transparency, meaningful participation, and distributive justice. It is recommended that regulatory harmonization, socio-economic impact assessments, and compensation mechanisms for vulnerable groups be implemented to strengthen sustainable acceptance of the policy.

ABSTRAK

Perubahan tarif Pajak Pertambahan Nilai melalui Undang-Undang Harmonisasi Peraturan Perpajakan dan perluasan kewenangan fiskal daerah melalui Undang-Undang Hubungan Keuangan Pemerintah Pusat dan Daerah memunculkan ketegangan antara keabsahan prosedural dan penerimaan sosial atas kebijakan pajak, sehingga menimbulkan resistensi publik yang berkelanjutan. Penelitian ini bertujuan mengkaji konstruksi asas legalitas dalam hierarki regulasi perpajakan, mengevaluasi penerapan asas keadilan dalam kebijakan kenaikan tarif, serta merumuskan relasi dialektis antara legitimasi formal dan legitimasi substantif di tengah gejolak penolakan masyarakat. Berbeda dengan literatur terdahulu yang cenderung berfokus pada aspek teknis atau dampak ekonomi semata, kebaruan penelitian ini terletak pada pendekatan integratif yang menghubungkan validitas formal hierarki perundang-undangan dengan dimensi keadilan substantif dan proporsionalitas beban pajak dalam merespons resistensi publik. Kajian menggunakan metode kualitatif dengan pendekatan yuridis normatif berbasis library research, dengan menelaah bahan hukum primer berupa peraturan perundang-undangan terkait serta literatur akademik pendukung melalui teknik deskriptif-analitis. Temuan menunjukkan bahwa kerangka regulasi telah memenuhi syarat keabsahan formal melalui prinsip kepastian dan ketegasan norma, namun implementasinya masih menyisakan ketimpangan beban pajak, sifat regresif Pajak Pertambahan Nilai, serta disparitas tarif antardaerah yang memicu ketidakpuasan publik. Disimpulkan bahwa keabsahan prosedural semata tidak cukup menjamin kepatuhan sukarela tanpa disertai transparansi, partisipasi bermakna, dan keadilan distributif. Disarankan adanya harmonisasi regulasi, kajian dampak sosial-ekonomi, serta mekanisme kompensasi bagi kelompok rentan guna memperkuat penerimaan kebijakan secara berkelanjutan.