PERTIMBANGAN MAJELIS HAKIM MAHKAMAH AGUNG DAN PENGADILAN PAJAK DALAM PERKARA PAJAK PERTAMBAHAN NILAI AGUNAN YANG DIAMBIL ALIH (STUDI PUTUSAN MAHKAMAH AGUNG NOMOR 3251/B/PK/Pjk/2022)

Dien Hanifa, . (2024) PERTIMBANGAN MAJELIS HAKIM MAHKAMAH AGUNG DAN PENGADILAN PAJAK DALAM PERKARA PAJAK PERTAMBAHAN NILAI AGUNAN YANG DIAMBIL ALIH (STUDI PUTUSAN MAHKAMAH AGUNG NOMOR 3251/B/PK/Pjk/2022). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Tax revenue is the largest source of the APBN for Indonesia. Tax collection is coercive because it is based on applicable laws and regulations, however many tax regulations are still gray areas which give rise to differences of opinion between taxpayers and tax officers. This often happens in tax audits, which ultimately gives rise to disputes in the field of taxation which are resolved through the tax court. In this research, we will discuss different tax court decisions and supreme court decisions in the same dispute case, namely the value added tax dispute over repossessed collateral. In this article, we will discuss the considerations of the tax court panel of judges until the decision was overturned by the Supreme Court. This research method uses a normative legal research method with a statutory regulation approach. The results of this research are differences in the panel's decisions at the tax court and the supreme court because the two courts use different interpretation methods. The tax court uses a grammatical interpretation method, while the Supreme Court uses a restrictive interpretation method. And the collateral taken over by the creditor is subject to VAT in accordance with the VAT Law, because the VAT Law does not state that the handover of collateral taken over by the creditor is on the VAT negative list or non-VAT object.

Item Type: Thesis (Tesis)
Additional Information: [No. Panggil : 2210622059] [Pembingbing 1 : Arrisman] [Pembimbing 2 : Imam Haryanto] [Penguji 1 : Handoyo Prasetyo] [Penguji 2 : Mutia Sakhti]
Uncontrolled Keywords: Value Added Tax, Collateral Taken Over, Tax Court, Supreme Court
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Program Studi Hukum (S2)
Depositing User: DIEN HANIFA
Date Deposited: 02 Sep 2024 06:30
Last Modified: 02 Sep 2024 06:30
URI: http://repository.upnvj.ac.id/id/eprint/33394

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