Supriyono, a Tangerang resident, revised his Application for Judicial Review of Article 4 verse (2) letter e Act 36/2008 (UU PPh).

In the revision hearing led by Justice Wahiduddin Adams, the Applicant summarized MK’s competence and accentuated his legal standing. “In the description of legal standing, the Applicant change the reviewing pole into Article 28C verse (1), 28D verse (1) and Article 34 verse (1) 1945 Constitution,” he said at MK hearing room, Jakarta, Thursday (8/28).

In his point, Applicant emphasized that Article 4 verse (2) smears on-demand legal product. He is also felt underestimated on his capability in assessing proper tax. “The ruling of the article gives a space for dire levies towards the poor,” he added.

Previously, the Applicant sees the ruling of the acts, encompasses widespread of offhandedness levies. Moreover, presumably the regulation drives parameter of Tax Applicable Basis (DPP) faint, razzing Applicant’s rights in assessing his own tax.

The Applicant is harmed by the ruling of a quo requirement, the Article is presumably alleged as ambiguous. The errant is contained in Government rule (PP) 46/2014 in which differentiates below and above RP.4.800.000.000,- revenue firm. This interpretation may advantages upper class firm, given that no barrage is set for them.

Meanwhile, below class firms can’t measure proper taxation and compensation over loss can’t be issued.(Hanifah/Anjarsari/kun)