A. Ahsin Thohari


Span of the history of taxation in this world extend from the time of the pyramids in
Egypt (3000 BC-2800 BC), Persian (500 BC), Babylon (612 BC-539 BC), Roman (27
BC-476 BC), India (500 BC-550 BC), Arabic (11th century), until the time of social
networking wibesites are created in this information age with all aspects of the
dynamics, sophistication, and the adjustments to the surrounding context. However,
the history of taxation finds political momentum, and then into the world of discourse,
during British colonial rule arbitrarily impose taxes in the country towns, namely the
United States. “No taxation without representation”, according to the ever popular
slogan in the 13 (thirteen) British colony in 1750-1760 which is one of the main
causes of the American Revolution to resist the reign of King George III. The lack of
direct representation for the colonists in the distant British Parliament is considered
as an illegal act and part of the act of denial of their rights as part of the rights of
Englishmen), so the colonial government was not authorized to collect taxes from
people in the all form. The slogan created by Jonathan Mayhew was sharpened by
James Otis with a more provocative phrase, “Taxation without representation is tyranny”.
In short, tax collection by the government without determined by representative
institutions is a form of oppressive power. In Indonesian context, the tax is the
crystallization of people’s contributions to the state treasury under the laws enforced,
with no direct remuneration. Tax authorities levied based on legal norms to cover the
cost of production of goods and services collectively to achieve common prosperity.
However, with so many tax chaos today, this kind of tax epistemology seemed distant.


Taxes; Constitutional Law

Full Text:



Smith, Daniel A. Tax Crusaders and The Politics of Direct Democracy. New

York: Routledge, 1998.

Ross, Michael L. Does Taxation Lead to Representation? Cambridge:

Cambridge University Press, 2004.

Brotodihardjo, R. Santoso. Pengantar Ilmu Hukum Pajak. Bandung: Refika

Aditama, 1998.

wikipedia.org http://id.wikipedia.org/wiki/Pajak, diakses pada 7 Maret

Tjahjono Achmad, dan Muhammad Fakhri Husein. Perpajakan.

Yogyakarta: YKPN, 2000.