Tax law is a law that is public in nature in regulating the relationship between the state and the person / legal entity that is obliged to pay taxes. In addition, tax law is defined as the entirety of regulations which include the government’s authority to take someone’s wealth and hand it back to the community through state money / treasury.
Tax law is divided into two parts, namely:
- Formal tax law is tax law which contains provisions in making material tax law into reality.
- Material tax law is tax law which contains provisions on who is subject to tax and who is exempt from tax and how much must be paid.
