Disharmony of Certain Norm and Distribution Arrangement of Interest Reward in Indonesia Tax Law

The constitution Number 6 Year 1983 on the general regulation and tax arrangement (UU KUP 1983) believed in the self-assessment principle in tax raising method in Indonesia. Tax payers count, deposit and report the debt tax based on the tax constitution regulation. If the debt tax is bigger than the collected tax, the tax payers have not been fully paid. On the contrary, if the debt tax is smaller than the collected tax, the tax payers have a change of that. When the tax payers have experienced the tax deficiency and done the payment after some time based on the constitution, the tax payer is given the interest penalty. On the other hand, when the tax payers have the tax excess after the time limit based on the constitution, the government gives the interest for them. In the development of it, UU KUP 1983 is changed four times. In the alteration of UU KUP 1983, the regulation construction and distribution arrangement of the tax payment excess and interest reward distribution are not discussed as the self-assessment principle. Therefore, principle of equality between right and obligation of the tax payer cannot be figured out.