Implementation of Value Added Tax Policy in Service Delivery Conflicts in the Free Trade Zone Area
Main Article Content
Abstract
Free Trade Zone area has its own rules in tax collection, including the delivery of taxable service. However, in the implementation of the policy in tax collection, there are still errors that cause conflicts between taxpayers and tax authorities. For example, such as the article in the Regulation of the Minister of Finance Number PMK-62/PMK.03.2012 which gives rise to multiple interpretations for taxpayers. The author will describe the implementation of correct policies in taxable service conflicts in the free trade zone using empirical juridical and normative juridical research methods. In the law there is the principle of lex posterior derogat legi priori which means that the new law (norm/legal rule) nullifies the validity of the old law (norm/rule of law). In addition, the use of the principle of legal fiction which assumes that when a statutory regulation has been promulgated, at that time everyone is considered to know (presumption iures de iure) and the provisions are binding. Thus, the taxpayer should be aware of the latest regulations regarding tax collections that he must pay. In this case, taxpayers can use the latest regulation, Regulation of the Minister of Finance PMK Number 171/PMK.03/2017.
Article Details
All works published in the Indonesian State Law Review are licensed & copyrighted under a Creative Commons Attribution 4.0 International (CC BY 4.0).
The editorial board of the Indonesian State Law Review shares common vision with Universitas Negeri Semarang as a Publisher in providing unrestricted access to knowledge and education for all and thereby follows Open Access Policy to showcase its content. The Indonesian State Law Review follows open access copyright and licensing policy on the principle that making research freely available to the public supports a greater global exchange of knowledge.
Universitas Negeri Semarang and the Indonesian State Law Review adhere to Creative Commons Attribution 4.0 International (CC BY 4.0) License. The authors submitting and publishing in the Indonesian State Law Review agree to the copyright policy under Creative Commons Attribution 4.0 International (CC BY 4.0). Under this license, the authors published in the Indonesian State Law Review retain the copyright including publishing rights of their scholarly work and agree to let others remix, tweak, and even build upon their work commercially (for academic, scientific, and common purposes). All other authors using the content of the Indonesian State Law Review are required to cite author(s) and publisher in their work.
References
Muzwardi, Ady. 2017. Free Trade Zone: Menuju Kawasan Ekonomi Khusus di Batam, Bintan, dan Karimun. Expert: Yogyakarta.
INTERNET
Waruwu, Riki P.R. 2017. Penerapan Asas Fiksi Hukum dalam PERMA dapat dilihat; https://jdih.mahkamahagung.go.id/index.php/beranda/kegiatan/9-kegiatan/139-penerapan-asas-fiksi-hukum-dalam-perma. Diakses Desember 2021.
Pujiastuti, Sri L. 2019. Fasilitas PPN atas Penyerahan Jasa ke Kawasan Bebas Dipertegas dapat dilihat; https://pajak.go.id/artikel/fasilitas-ppn-atas-penyerahan-jasa-ke-kawasan-bebas-dipertegas. Diakses Desember 2021
JURNAL/ MAKALAH
Irfani, Nurfaqih. 2020. ASAS LEX SUPERIOR, LEX SPECIALIS, DAN LEX POSTERIOR: PEMAKNAAN, PROBLEMATIKA, DAN PENGGUNAANNYA DALAM PENALARAN DAN ARGUMENTASI HUKUM. Jurnal Legislasi Indonesia 16(3): 305-325
Kurniawan, Wishnu. 2017. Free Trade Zone Sebagai Salah Satu Wujud Implementasi Konsep Disentralisasi. Jurnal Selat 4(2): 160-189.
Muliono, Heri. 2009. Pembentukan Kawasan Ekonomi Khusus (KEK) Dalam Pandangan Kelompok Masyarakat Sipil. Seri Kertas Kerja Institute For Global Justice (IGJ). Jakarta.
Utomo, Rachmad. 2017. Fasilitas PPN. Politeknik Keuangan Negara STAN.
PERATURAN PERUNDANG-UNDANGAN
Undang-Undang Nomor 12 Tahun 2011 tentang Peraturan Perundang-undangan
Peraturan Menteri Keuangan Republik Indonesia Nomor 62/PMK.03/2012
Peraturan Menteri Keuangan Republik Indonesia Nomor 171/PMK.03/2017