Shifting Administrative Norms into Substantive Norms in Taxpayer Proxy Regulation: An Analysis of the Limits of the Minister of Finance’s Delegated Authority under PMK Number 44 of 2026
DOI:
https://doi.org/10.38035/jlph.v6i5.3655Keywords:
delegated authority, taxpayer proxy, administrative norms, substantive norms, ultra vires doctrineAbstract
The regulation of taxpayer proxies represents an important mechanism in ensuring the fulfillment of taxpayers’ rights and obligations within the tax administration system. However, the delegation of regulatory authority to administrative institutions must remain within the limits established by statutory provisions. This study aims to analyze the limits of the Minister of Finance’s delegated authority in regulating taxpayer proxies under Regulation of the Minister of Finance Number 44 of 2026 (PMK Number 44 of 2026), particularly regarding the potential shift from administrative norms to substantive norms. This research employs a normative juridical method using statutory, conceptual, case, and historical approaches. The analysis focuses on the relationship between delegated authority, the hierarchy of legislation, the ultra vires doctrine, and the protection of taxpayer rights. The results indicate that although the Minister of Finance possesses formal authority based on Article 44E paragraph (2) letter e of the General Provisions and Tax Procedures Law (UUP KUP), several regulatory aspects must be carefully examined when they impose restrictions, obligations, prohibitions, or legal consequences affecting taxpayers and their proxies. Such provisions may represent a shift from administrative regulation toward substantive norm formation, which requires stronger legal justification. Therefore, the formulation of taxpayer proxy regulations must maintain proportionality, legal certainty, and consistency with the principle of legality.
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