Tax Evasion and Violation of Human Rights: The Case of Indonesia


  • Manotar Tampubolon Centre for International Law & Human Rights Faculty of Law Christian University of Indonesia (UKI) Jakarta Indonesia
  • Poltak Siringoringo Christian University of Indonesia (UKI)



Political Taxation, Democratization, redistribution, human rights violation.


This article discusses the issue of tax collection from the public in order to finance state administrators in carrying out their duties to create a society that is just, prosperous, spiritual and material. However, the implementation of tax collection is highly loaded with the contents of the political interests of the authorities. As a result, tax less redistributed to the benefit of public as taxpayers. The good and bad of tax policy cannot be separated from the political will of the government because tax policy is a political product of the ruling government, even though in reality it is not entirely legal as a political product but partly a social, cultural, economic and legal product. Interest has a very close relationship with policies made by the government, regardless of whether the policy is pro-people or just the reverse. Corrupt taxation policies will lead to taxation policies that suppress the rights of taxpayers, while democratic taxation policies will provide welfare for the people through redistribution. The author will review tax policies in Indonesia that seem to be forced and depend on the willingness of legislators, the design of tax policies that are dominated by political power without public participation and very minimal in its distribution to the public. This paper discusses tax administration design and practice and tax law making process that are undemocratic, authoritarian and less useful for taxpayers in Indonesia.

Author Biographies

  • Manotar Tampubolon, Centre for International Law & Human Rights Faculty of Law Christian University of Indonesia (UKI) Jakarta Indonesia

    PhD (2017), LL.M (2010), M.A (1997), LL.B (1991)

    Lecturer in Law

    Faculty of Law

    Christian University of Indonesia (UKI)


  • Poltak Siringoringo, Christian University of Indonesia (UKI)

    LL.M, University of Indonesia (1997)

    LL.B, Christian University of Indonesia (UKI) 1991

    Undergraduate Coordinator, Faculty of Law

    Christian University of Indonesia (UKI) Jakarta


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