Penyelundupan hukum sebagai metode penghindaran pajak oleh usaha micro,kecil dan menengah perspektif teori pembangkangan hukum Ronald Dworkin

Abstract

Tax is one of the urgencies in the running aspects of a country, UMKM are one of the taxpayers whose numbers are not small, currently knowing 2022 the number of UMKM in Indonesia reaches 64.19 million with a contribution to GDP of 61.97% or worth 8,573.89 trillion rupiah. On this basis, the tax originating from UMKM is a large nominal taxpayer so that there is defiance of the law in tax law regarding tax avoidance and tax evasion. This article examines how UMKM carry out tax evasion and legal defiance from the perspective of Ronald Dworkin's theory of legal defiance and his positive law in this case is tax law regulations. This research uses qualitative research methods with facts or social phenomena from available empirical data and then analyses them with theoretical efforts based on the results observed through legal sources or legal materials. Supported by a moral philosophy approach by looking at the paradigm of social reality as something dynamic, meaningful and interactive. According to Ronald Dworkin's view, legal disobedience is divided into two different dimensions, one side is conscientious disobedience and the other is lawlessness disobedience, both of which are concluded based on the principles behind the legal subjects (UMKM) in carrying out these acts of legal disobedience.