PENGENAAN TANGGUNG JAWAB RENTENG PAJAK PERTAMBAHAN NILAI (PPN) DILIHAT DARI SISI KEADILAN DAN KEPASTIAN HUKUM

Tax is the biggest source of income for Indonesia. Various targets continue to be made every year increase awareness taxpayers and tax authorities towards taxes. One them implementation joint responsibility on Value Added (VAT). The imposition carried out with aim ensuring that there are no unpaid taxes by in a transaction. This research was conducted collecting primary data through interviews informants also secondary from journals, books other written documents find whether policy can said fair legal. results this study indicate justice legal certainty must viewed various perspectives points view so it cannot determined easily.