Eddie Bachtiar Siagian, Mulyono, John Pieris

Income Tax as an Instrument for Preventing Money Laundering from the Perspective of Pancasila Justice

Introduction

Income tax as an instrument for preventing money laundering from the perspective of pancasila justice. Explore how income tax serves as a strategic instrument for preventing money laundering in Indonesia, guided by Pancasila justice principles for a fair and transparent tax system.

Abstract

Pancasila is the foundational ideology and moral compass of the Indonesian nation, serving not only as the basis of national identity but also as the supreme legal foundation for the formation and implementation of laws and regulations in Indonesia. In the context of law enforcement in the field of taxation, Pancasila must be the primary reference, especially in efforts to position tax law as a strategic instrument in the prevention of money laundering crimes. Conceptual reflections on the role of tax law in combating money laundering need to be examined thoroughly, particularly by analyzing the changes occurring in both fundamental and organic tax regulations. These changes must be capable of identifying and addressing various legal issues that arise, both from normative and implementation perspectives. In this regard, the Government of the Republic of Indonesia has both a moral and constitutional obligation to ensure that every tax policy and regulation implemented remains grounded in the values of justice, humanity, and mutual cooperation as reflected in the principles of Pancasila. Thus, the application of tax law as a means of preventing money laundering should not only be repressive but must also reflect a fair and civilized legal system. This effort is expected to realize a tax system that is not only effective and efficient but also aligned with the noble ideals of the Indonesian nation, leading to good governance that is clean, transparent, and socially just for a better Indonesia in the future.

Review

The paper, "Income Tax as an Instrument for Preventing Money Laundering from the Perspective of Pancasila Justice," introduces a highly pertinent and conceptually rich exploration of a critical intersection between tax law, anti-money laundering efforts, and national ideology. The central premise, which positions Pancasila as the supreme moral and legal compass for leveraging income tax as a strategic instrument against money laundering, offers a unique and compelling framework. This approach promises to move beyond purely technical discussions, grounding legal and policy considerations in fundamental values of justice, humanity, and mutual cooperation, thereby enriching the discourse on good governance in Indonesia. A significant strength evident in the abstract is the paper's robust normative stance and its commitment to an ethical foundation for legal reform. By emphasizing the government's moral and constitutional obligation to align tax policies with Pancasila principles, the study advocates for a legal system that is not merely repressive but also fair and civilized. The abstract signals a thorough conceptual reflection, specifically by analyzing changes in both fundamental and organic tax regulations. This suggests a rigorous examination of how legal frameworks can be adapted and interpreted to effectively prevent money laundering while upholding the noble ideals of the Indonesian nation, ultimately striving for a cleaner, more transparent, and socially just tax system. While the abstract effectively establishes a powerful theoretical and ethical framework, the full paper would benefit from a more explicit exposition of the *specific practical mechanisms* through which income tax, guided by Pancasila justice, actively prevents money laundering. To fully realize its potential and impact, the research should elaborate on *how* the identified changes in tax regulations are directly informed by Pancasila principles. Concrete examples, case studies, or detailed analyses of legislative provisions and their implementation would significantly strengthen the argument, demonstrating *how* these values translate into actionable, effective, and efficient anti-money laundering strategies within the tax system. This would provide clearer guidance on bridging the gap between high-level ideals and practical application for a better Indonesia.

Full Text

Comments

You need to be logged in to post a comment.