Eveline Julieta Dortia Sianipar, . (2023) ANALISIS HUKUM TERHADAP PENGENAAN PPN ATAS TRANSAKSI JUAL BELI GAS BUMI (PUTUSAN PENINJAUAN KEMBALI NOMOR: PUT-3362/B/PK/PJK/2020). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Value Added Tax (VAT) is a tax on the consumption of goods and services in the Customs area which is imposed in stages in each production and distribution channel. Not all consumption of goods and services is subject to VAT, one of the exceptions to the imposition of VAT is Natural Gas, which is a type of mining or drilling product taken from its source as stipulated in Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Tax (VAT Act) and PMK-252/2012 (PMK). In practice, the imposition of VAT imposed by the Directorate General of Taxes does not provide a sense of legal certainty and legal justice, an example is what happened in the tax case between PT. State Gas Company against the Directorate General of Taxes. Where in the appeal decision, the Tax Court has granted PT. Perusahaan Gas Negara but then the Directorate General of Taxes submitted a request for judicial review and the Supreme Court granted the request for review so that PT. The State Gas Company has to pay a very large amount of VAT. The formulation of the problem in this thesis is how the application of VAT on the distribution of natural gas is viewed from tax law in Indonesia and how is the legal analysis of the Judicial Review Decision Number PUT-3362/B/PK/PJK/2020. The research method in this thesis uses normative juridical research methods. The results of the discussion from the first problem formulation is that the application of VAT on gas distribution has actually been regulated in the VAT and PMK Laws which have excluded natural gas from mining products from qualifying for VAT objects. The results of the discussion from the second problem formulation are that the legal considerations in the Review Decision are inappropriate because Natural Gas should not be subject to VAT because Natural Gas does not add value added and because the process of transporting Natural Gas through pipes should be considered as an integral part of natural gas sales because the process This is the only way to sell natural gas, so that natural gas transmission pipelines are actually only intermediaries in the natural gas sales process, not service objects subject to VAT.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No. Panggil: 2110622023] [Pembimbing: Imam Haryanto] [Ketua Penguji : Arrisman] [Penguji 1: Heru Sugiyono] [Penguji 2: Imam Haryanto] |
| Uncontrolled Keywords: | Value Added Tax, Transactions, Selling Natural Gas |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S2) |
| Depositing User: | Eveline Julieta Dortia S |
| Date Deposited: | 21 Aug 2023 12:12 |
| Last Modified: | 29 Aug 2023 07:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/26958 |
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