Legal Certainty and Justice of Job Creation Law Tax Cluster as Economic Driving Force

Abstract

Legal certainty and equality taxation on Job Creation Law Tax Cluster perceived by taxpayers and tax employees can provide an understanding that the government is not only in favor of the interests of optimizing tax revenue but also the Taxpayers. The study aims at providing overviews of legal certainty and fairness perception in Taxation Policy of Job Creation Law Tax Cluster. Survey questionnaires were distributed to taxpayers and tax employees. The final data of 147 responses were analyzed by Confirmatory Factor Analysis (CFA). The results indicated that the Job Creation Law Tax Cluster is quite clear, definite, and also conforms to the principle of justice. The results implied further policy evaluations because in determining the evaluation method, factors of taxpayer behavior change require thoughtful consideration.