Comparative Perspectives on Philosophy and Justice in Indonesian and Spanish Tax Law

Anik Kunantiyorini; Dwi Edi Wibowo; Taufiq; Achmad Soeharto; Antonio Gutiérrez Pozo

doi:10.21093/yw2zth73

Authors

Anik Kunantiyorini Faculty of Law, Universitas Pekalongan, Indonesia
Dwi Edi Wibowo Faculty of Law, Universitas Pekalongan, Indonesia
Taufiq Faculty of Law, Universitas Pekalongan, Indonesia
Achmad Soeharto Faculty of Law, Universitas Pekalongan, Indonesia
Antonio Gutiérrez Pozo Facultad de Filosofía, University of Sevilla, Spain

DOI:

https://doi.org/10.21093/yw2zth73

Abstract

This study aims to analyze how these philosophical underpinnings and justice principles influence the formation and implementation of tax law systems in Indonesia and Spain, as well as to examine the differences in their legal approaches and fiscal policies in addressing contemporary regulatory challenges. Employing a normative legal research method with conceptual and comparative approaches, this study explores the interaction between legal-philosophical values and fiscal governance structures. The findings reveal that Indonesia’s tax system is rooted in the moral values and social justice of Pancasila, emphasizing substantive justice and national fiscal sovereignty, whereas Spain upholds formal justice through legal certainty and fiscal transparency. In the context of emerging challenges such as digital taxation and Base Erosion and Profit Shifting (BEPS), Indonesia tends to adopt a unilateral approach grounded in fiscal sovereignty, while Spain prioritizes multilateral harmonization within the frameworks of the European Union and the OECD. This study proposes an adaptive-constitutional tax governance model that integrates philosophical legitimacy, procedural justice, and global accountability to realize a fair, resilient, and responsive tax system amid the dynamics of digital and transnational economies

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