legal implications of the decision of the constitutional court (cases number 57,58, 59 and 63 / puu-xiv / 2016, concerning application for material testing ofthe republic of indonesia number 11 of 2016 concerning tax waivers)

Law of the republic of indonesia number 11 of 2016 concerning tax amnesty is a regulationfrom the government as part of increasing tax revenue in indonesia. tax amnesty is considered to havevarious deficiencies that injure the value of justice and constitutionality. review of laws that have beendecided by the constitutional court with decisions number 57, 58, 59 and 63 / puu-xiv/2016 andstrengthen the a quo law to remain valid in indonesia. this decision is considered inconsistent with socialand legal facts that occur in society. this study intends to answer and analyze how the constitutionalcourt’s considerations on the examination of the tax amnesty act and to analyze the legal implicationsafter the constitutional court decision.