Kuis 14 :The Tax Have as Symptom:Sebuah Refleksi Melalui Nietzsche (Beyond Good and Evil ) dan Heidegger (The Question Concerning Technology)

Tax havens exist because of global power imbalances, unequal international legal structures, and the will to obscure economic substance in favor of manipulable legal forms. Developing countries become permanent victims of these practices, losing valuable fiscal resources that could have been directed toward national development. National regulatory efforts, such as Indonesia's Ministerial Regulation No. 258/PMK.03/2008, are important but ultimately insufficient without a shift in the broader paradigm of thinking.

Therefore, the solution to this phenomenon cannot rely solely on fiscal policy. It must begin with critical reflection and a transformation of worldview. We must move away from purely technocratic approaches and begin to build a global system grounded in ethics, justice, and solidarity among nations. Academics, policymakers, and the global community must unite in upholding fiscal justice that prioritizes human values.

By framing the tax haven as a symptom, this paper has sought to show that genuine tax reform demands more than just new regulations---it requires a shift in consciousness, a renewal of values, and a reconstruction of the global order toward a more dignified and humane future.

References

• Nietzsche, F. (2002). Beyond Good and Evil. Cambridge University Press.

• Heidegger, M. (1977). The Question Concerning Technology and Other Essays. Harper & Row.

• Apollo, Prof. (2023). K014 -- Tax Haven Country. Faculty of Economics and Business, Universitas Mercu Buana.

• Ministry of Finance of the Republic of Indonesia. (2008). Regulation No. 258/PMK.03/2008 on Income Tax for Share Transactions.

• Tax Justice Network. (2022). Corporate Tax Haven Index (CTHI).

• OECD. (2021). Addressing the Tax Challenges of the Digital Economy (OECD/G20 BEPS Project).