Ada Pertanyaan? Hubungi Kami 
Ada Pertanyaan? Hubungi Kami Agus Sahbani, Andin Aditya Rahman
The Constitutional Court is continuing its judicial review of Law No. 28 of 2009 on Regional Taxes and Levies. After hearing opinions from the Government and the House of Representatives, the Constitutional Court is now hearing the opinion of Laica Marzuki, a former constitutional judge.
The constitutional law expert explained that it is unjust to simultaneously impose cigarette excise and cigarette tax on taxpayers and that such practice is classified as a double taxation.
The double taxation arises because the relevant provision in the Regional Taxes and Levies Law states that cigarette consumers must pay cigarette “tax” in addition to the cigarette “excise” prescribed by Law No. 11 of 1995 on Excise.
“This means cigarette tax and cigarette excise are two different things,” stated Laica.
According to Laica, imposing double taxation violates and is prohibited by the 1945 Constitution.
“The implementation of the Regional Taxes and Levies Law has caused cigarette smoking citizens to be levied twice with cigarette taxes, a practice that is prohibited by the constitution,” said Laica, also a constitutional law expert.
He also asserted that smokers are entitled to fair treatment and legal certainty, and that a citizen’s right to smoke is one of the rights guaranteed under Article 29J (2) of the 1945 Constitution.
(DS/KC)
Agus Sahbani, Andin Aditya Rahman
The Constitutional Court is continuing its judicial review of Law No. 28 of 2009 on Regional Taxes and Levies. After hearing opinions from the Government and the House of Representatives, the Constitutional Court is now hearing the opinion of Laica Marzuki, a former constitutional judge.
The constitutional law expert explained that it is unjust to simultaneously impose cigarette excise and cigarette tax on taxpayers and that such practice is classified as a double taxation.
The double taxation arises because the relevant provision in the Regional Taxes and Levies Law states that cigarette consumers must pay cigarette “tax” in addition to the cigarette “excise” prescribed by Law No. 11 of 1995 on Excise.
“This means cigarette tax and cigarette excise are two different things,” stated Laica.
According to Laica, imposing double taxation violates and is prohibited by the 1945 Constitution.
“The implementation of the Regional Taxes and Levies Law has caused cigarette smoking citizens to be levied twice with cigarette taxes, a practice that is prohibited by the constitution,” said Laica, also a constitutional law expert.
He also asserted that smokers are entitled to fair treatment and legal certainty, and that a citizen’s right to smoke is one of the rights guaranteed under Article 29J (2) of the 1945 Constitution.
(DS/KC)