Eka Prasetia Afandi

Corrective Justice in Petitions for the Reduction of Administrative Tax Penalties under Article 36 of the Law on General Provisions and Tax Procedures: A Critical Analysis

Tax administrative sanctions are necessary to maintain compliance, but their application may create injustice when they fail to distinguish between intent, inadvertence, system constraints, financial hardship, or circumstances beyond the taxpayer's control. This study analyzes the position of corrective justice in requ...