Towards Economic Optimization: Evaluating The Impact of Legal Changes

  • Sita Dewi Hapsari Universitas Indonesia, Indonesia
Keywords: Restorative justice, Tax, Efficiency, Economy


Restorative justice symbolizes a paradigm shift in enforcing criminal laws, right from focusing on penalizing the offenders to attending to mending the damages caused by crime while promoting reconciliation and restoration of relations within the society, has been found as well in the context of taxation to address violations of tax regulations. Tax law enforcement with a Restorative justice approach is considered to provide a more comprehensive and sustainable solution in dealing with violations. Dispute resolution is focused on reconciling the parties, in this case between the state which is positioned as a victim and the party who committed the violation, this is done to create a better compliance climate and reduce protracted problems. This journal article is prepared in order to analyse the impact of the implementation of Restorative justice regulated in the Law Harmonisation of Taxation Regulations. By using a doctrinal legal research method based on theory and application to regulations, it is hoped that the results of theoretical analysis based on the principle of restorative justice and the economic analysis of law approach can provide further insight into how Restorative justice applied as a law enforcement approach, especially in the field of taxation, can benefit the state as an effort to achieve harmonisation of tax regulations and their efficiency for sustainable economic.


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