Settlement of Tax Disputes Through the Application of the Principle of Equity
DOI:
https://doi.org/10.56371/jirpl.v5i1.209Keywords:
Tax, Tax Collection, Principle of EqualityAbstract
Tax is a mandatory financial contribution or obligation where individuals are required to allocate a portion of their wealth or income to the government. This process allows the government to access some of society's financial resources for the benefit of the country as a whole. In tax collection, the basic principle of equality is applied. This principle underlines that taxation must be applied impartially, without discrimination. People in similar circumstances should face the same tax rates, and there should be no deviation from applicable laws in tax collection. Fulfillment of this principle guarantees a tax system that prioritizes justice, and all forms of tax collection are carried out in accordance with legal limits, thus providing legal certainty for taxpayers. The research method used is a normative juridical approach, and the data collected in this research is secondary data.
Downloads
References
Afifah, EM, & Kumolohadi, RAR (2022). The Relationship between Religiosity and Stress in Early Adult Muslim Individuals. Journal of Psychological Research, 105-108.
Amna, B.N. (2015). The relationship between the level of religiosity and the psychological well-being of students at SMK Muhammadiyah 2 Malang (Doctoral dissertation, Maulana Malik Ibrahim State Islamic University).
Aviyah, E., & Farid, M. (2014). Religiosity, self-control and juvenile delinquency. Persona: Indonesian Journal of Psychology, 3(02), 126-129.
Baltes, P.B., Reuter-Lorenz, P.A., & Rösler, F. (Eds.). (2006). Lifespan development and the brain: The perspective of biocultural co-constructivism. Cambridge University Press.
Cardwell, J. D. (1980). The social context of religiosity. Lanham, MD: University Press of America
Colarusso, C. A. (1992). Middle Adulthood (Ages 40–60). Child and Adult Development, 163–182. doi:10.1007/978-1-4757-9673-5_11
Demerath, N.J., III, & Hammond, P.E. (1969). Religion in social context. New York: Random House.
Diener, E. (1984). Subjective well-being. Psychological Bulletin, 95(3), 542–575.
Diener, E.; Ryan, K. (2009). Subjective Well-Being: A General Overview. South African Journal of Psychology, 39(4), 391–406
Eid, M., & Larsen, R. J. (Eds.). (2008). The science of subjective well-being. Guilford Press.
Fromm E. 1981. Primary and secondary processes in waking and in altered states of consciousness. Acad. Psychol. Bull. 3:29–45
Fundrika, BA & Prastya, D. (2021, December 12). Garmin Research: Indonesia SoCountries with the Highest Stress Levels and Rare Sports. Suara.com.https://www.warna.com/tekno/2021/12/12/164223/riset-garmin-indonesia-jadi-negara-dengan-angkat-stres-tertinggi-dan-jarang-olahraga
Holdcroft, B.B. (2006). What is religiosity. Catholic Education: A Journal of inquiry and practice, 10(1).
Hoyer, William J. & Paul A. Roodin (2009). ADULT DEVELOPMENT AND AGING (6th ed.) New York: McGraw Hill.
Hurlock, E. B. (1980). Developmental psychology. Erlangga.
Maslow, A.H. (2000). A theory of human motivation. Classics in Management Thought-Edward Elgar Publishing,1, 450.
McGillivray, M., & Clarke, M. (Eds.). (2006). Understanding human well-being (pp. 30-46). Tokyo: United Nations University Press.
P2PTM Ministry of Health of the Republic of Indonesia. (2019, January 12). What are the causes of stress? Ministry of Health of the Republic of Indonesia. https://p2ptm.kemkes.go.id/infographic-p2ptm/stress/apa-saja-pembebab-stres
Papalia, D. E., Olds, S. W., & Feldman, R. D. (2007). human development. McGraw-Hi
Perez, J. A. (2012). Gender differences in psychological well-being among Filipino college student samples. International journal of humanities and social sciences, 2(13), 84-93.
Rowe, J. W., & Kahn, R. L. (1997). Successful aging. The gerontologist, 37(4), 433-440.
Ryan, Richard M.; Deci, Edward L. (2001). On Happiness and Human Potentials: A Review of Research on Hedonic and Eudaimonic Well-Being. Annual Review of Psychology, 52(1), 141–166.
Ryff, C. D. (1989). Happiness is everything, or is it? Explorations on the meaning of psychological well-being. Journal of personality and social psychology, 57(6), 1069.
Ryff, C. D., & Keyes, C. L. M. (1995). The structure of psychological well-being revisited. Journal of personality and social psychology, 69(4), 719.
Ryff, Carol D.; Singer, Burton (1996). Psychological Weil-Being: Meaning, Measurement, and Implications for Psychotherapy Research. Psychotherapy and Psychosomatics, 65(1), 14–23.
Sari, J.L. (2014). The relationship between religiosity and decision making in choosing a life partner for psychology students at UIN Maulana Malik Ibrahim Malang (Doctoral dissertation, Maulana Malik Ibrahim State Islamic University).
Savahl, S., Adams, S., & Hoosen, P. (2023). The Subjective and Psychological Well-Being of Children in South Africa: a Population-Based Study. Applied Research in Quality of Life, 1-33.
Schaie, K. W. (1996). Intellectual development in adulthood. Handbook of the psychology of aging, 4, 266-286.
Schaie, K. W. (2010). Adult cognitive development from a lifespan developmental perspective. Annual Report of Meiso University. Tokyo, Meiso University, 28, 21-36.
Unterrainer, H.F., Ladenhauf, K.H., Moazedi, M.L., Wallner-Liebmann, S.J., & Fink, A. (2010). Dimensions of religious/spiritual well-being and their relationship to personality and psychological well-being. Personality and Individual Differences, 49(3), 192-197.
Widiyanta, A. (2005). Attitudes towards the environment and religiosity. Journal of Psychological Thought and Research, 1(2).
Willis, S. L., & Martin, M. (Eds.). (2005). Middle adulthood: A lifespan perspective. Sage.
Zimmermann, P.; Iwanski, A. (2014). Emotion regulation from early adolescence to emerging adulthood and middle adulthood: Age differences, gender differences, and emotion-specific developmental variations. International Journal of Behavioral Development, 38(2), 182–194.
