If the government being serious in stimulating productivity to increase domestic contention, they should be consistent in giving clear and bold taxation regulation.

It was delivered by University of Indonesia Professor, Haula Rosdiana. According to her, it is constitutional that certainty is obliged. In contrast, Article 23 verse (2) Act 36/2008 about income tax (UU PPh) neglects the mandatory.  

“When the object of the Article, especially about other services, mandated to finance minister, how many of them eventually ended up in scrutiny? Indonesia don’t reckon jurisprudence, so the things happened times over.” She said in proceeding hearing at MK Plenary Room, Jakarta, Monday (10/6).

Furthermore, she explained that Article 23 UU PPh is prepared tax which levied by state. When the state used third party to cut the tax, it should have been regulated in clear condition whether what the object and how the mechanism take place. “This can’t be ambiguous, in fact, some of  state’s helping hands were fined. […] deficit billed with additional interest rate,” he added.   

In accordance to the certainty in taxation, Haula said that the principle must be inferred when related-regulation was designed. “Your majesty, we all know the idiom nothing certain but death and taxes, so it is absolute and non-negotiable,” she added

When the uncertainty fostered, she feared the future of taxation, concerning the importance tax in giving the state pulse of life. 70% of the APBN propped from taxes. But, in the last 12 years, income from taxes only hit the target thrice.

“Let us think, is it because the uncertain regulation? Pay more attention to the low compliance of paying taxes, this indicates something wrong encountered in the hub. Some experts say that, the low tax acceptance is a form of punishment due to the obfuscated regulation,” she said   

Maritime expert, Chandra Motik Yusuf, said that PT. Cotrans Asia holds Maritime Carrier Company Permission (SIUPAL), to which he labeled special. “To what has been mentioned is special permission, can’t be utilized for any else’s purposes. If the Article 23 UU PPh it was included as other service, that is impossible because it is beyond the authority of maritime transportation,” he explained.(Lulu Hanifah/mh/kun)