Tax levy (blasting) should be based on the rule of law are correct. Almost all tax levies, derived from the constitution delegates. However, the implementation of norms setting tax levies must not conflict with the constitution. Norms of the constitution delegated legislation must not conflict with the constitution. Norms that are contrary to the Constitution Act, means violating the constitution.

"Making the object of amusement tax on golf as a target of the burden of taxation tax liability to the golf business as set forth in Article 42 paragraph (2) letter g of Act No. 28 of 2009 was in essence a tax mistake." 

Exposure was delivered by Prof.. Dr. M. Laica Marzuki, SH, when a judicial review petition Expert Law 28/2009 on Regional Taxes and Levies, in proceedings in the Constitutional Court (MK), Thursday (10/11/2011). Session with the agenda to listen to expert testimony, conducted by the Panel of Judges teridiri, Achmad Sodiki (Panel Chair), accompanied by Ahmad Fadlil Sumadi, M. Akil Mochtar, Anwar Usman, Maria Farida Indrati, and Muhammad Alim.

The trial of case Number 52/PUU-IX/2011 of testing the constitutionality of Article 42 paragraph (2) letter g of Act 28/2009 on Regional Taxes and Levies is filed by the golf business, Golf Course Owners’ Association of Indonesia, PT. Padang Golf Pondok Indah, Tbk., PT. Padang Golf Bukit Sentul, PT. Sanggraha Daksamitra, PT.Golf Sentul Utama, PT. New Kuta Golf and Ocean View, PT. Merapi Golf, PT.Falkirk Sport Center Indonesia, and PT. Damai Indah Golf Limited.

Article 42 paragraph (2) letter g states, "Entertainment as referred to in paragraph (1) is: g. game of billiards, golf, and bowling ". The petitioners objected to the formula that categorizes a sport (golf) into the entertainment category resulted in unequal treatment of the perpetrators of the sports industry. Therefore, according to the Petitioners, the article is contrary to the constitution which requires the availability of protection, legal certainty of fair and equal treatment before the law.

Laica further stated, pursuant to Law 3 / 2005 on National Sports System, golf classified as a sport. Golf competed in the national sports week (PON) PON implementation VII since 1969 until the implementation of PON XVII 2008 in East Kalimantan. Golf also competed in the SEA Games XVI in 2011. International Federation for the International Federation of Golf or Golf is part of the International Olympic Committee (IOC). That is, as a sport, golf has competed at world level.  

"We argue that Article 42 paragraph (2) letter g of Act 28/2009 on Regional Taxes and Levies, contrary to Article 28D Paragraph (1) and 28I paragraph (2) of the 1945 Constitution," said Laica.  

In addition to presenting the former Constitutional Court Justice M. Laica Marzuki as an expert, the Petitioners also presented Prof. Dr. Yusril Ihza Mahendra, Dr. Ir.Irawan, MS and H. Tb. Eddy Mangkuprawira, SH, M. Si While the Government presented two experts, namely Dr. Mahfud Sidik, M. Sc, and Drs. Budi Sitepu. The next trial will be held on 23 November 2011. (Rosihin Nur Ana / mh/Yazid.tr)