Legal Analysis of Taxpayer Voluntary Compliance from a Legal Ethics Perspective
DOI:
https://doi.org/10.70826/jcisnu.v2i2.845Keywords:
Voluntary Compliance, Legal Ethics, Taxpayer Protection, Tax Audit, Fiscal TransparencyAbstract
This study aims to analyze the contribution of legal and ethical perspectives in building
a fair and transparent tax system, particularly in encouraging voluntary taxpayer
compliance in Indonesia. This study uses a normative juridical method with a statutory
and conceptual approach, to examine how legal rules and moral principles play a role in
ensuring the protection of taxpayers' rights during the audit and law enforcement
process. The results of the study indicate that the Indonesian tax law system normatively
regulates taxpayers' rights and obligations through regulations such as the KUP Law, the
Income Tax Law, and the Value Added Tax Law. However, its effectiveness is greatly
influenced by the ethics of those implementing it in the field. It was found that the
integrity of the apparatus, procedural fairness, and transparency of tax services
significantly determine the success of creating a culture of compliance that grows from
awareness, not merely fear of sanctions. Therefore, the synergy between legal firmness
and the application of ethical values is a key element in national tax system reform.
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