IMPLIKASI HUKUM BISNIS ATAS KEBIJAKAN PAJAK: KAJIAN TERHADAP KEADILAN DAN EFISIENSI FISKAL

Abstract

Tax policy plays a strategic role in promoting economic stability and shaping a healthy business law environment. However, in practice, the design and implementation of tax policies often raise issues of fiscal justice and efficiency, which directly affect business sustainability. This article employs a normative-conceptual approach to examine the legal implications of tax policy on business law, focusing on two key aspects: fiscal justice which reflects the proportional and non-discriminatory distribution of tax burdens and fiscal efficiency which emphasizes simplifying the tax system to avoid overburdening business actors. The findings reveal that regulatory uncertainty, administrative complexity, and disparities in fiscal treatment among business entities have disrupted legal certainty and weakened voluntary tax compliance. Therefore, a reformulation of tax policy that is responsive to the principles of justice and efficiency is urgently needed to foster a sustainable, fair, and competitive business ecosystem.