PENERAPAN ASAS KEPASTIAN HUKUM TERHADAP PENERIMAAN PAJAK PENGHASILAN BERDASARKAN KETENTUAN PENGHAPUSAN PIUTANG DALAM UNDANG UNDANG NOMOR 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN

Abstract

Optimal tax collection plays a pivotal role in advancing national development and enhancing public welfare. However, Indonesia's tax system faces challenges, particularly regarding the mechanism of uncollectible receivables as stipulated in Article 6 paragraph (1) sub-point h of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), and the classification of debt forgiveness as income for debtors based on Law Number 7 of 1983 on Income Tax, as amended by Law Number 36 of 2008 Article 4 paragraph (1) sub letter k. These laws stipulate that receivables written off by creditors become deductible expenses for the creditors and taxable income for the debtors. Although consistent with tax principles, in practice many debtors are in poor financial condition and unable to pay taxes, creating legal uncertainty and a mismatch between legal norms and actual conditions.Therefore, it is relevant and important to examine: (1) How is the mechanism of writing off clearly uncollectible receivables implemented under the UU HPP? and (2) How is the principle of legal certainty applied in income tax collection based on the write-off of clearly uncollectible receivables under the UU HPP? This study was conducted using a normative legal research approach, which focuses on the examination and interpretation of written legal norms, particularly tax regulations related to the write-off of clearly uncollectible receivables and their impact on income tax revenue. The research uses statutory and conceptual approaches, employing both primary and secondary data with qualitative analysis. The findings reveal that the mechanism for writing off clearly uncollectible receivables under the UU HPP provides administrative ease for creditors, as the requirements are optional rather than cumulative. This means a debtor may not be aware that their debt has been written off by the creditor. The study also highlights a lack of legal certainty regarding income tax collection in this context. The regulation that categorizes forgiven debt as income for the debtor does not reflect fairness or legal certainty, particularly since most debtors whose debts are forgiven are in financial distress or even bankruptcy, making it unrealistic for them to fulfill tax obligations. Additionally, weak oversight regarding debtor acknowledgment of forgiven debt opens opportunities for tax avoidance and threatens national revenue. Therefore, this study recommends regulatory changes to the conditions for writing off clearly uncollectible receivables under the UU HPP. Specifically, requirement point 3 should be changed from optional to cumulative to avoid potential abuse. At a minimum, there should be a mandatory written agreement on debt forgiveness or a debtor’s written acknowledgment for debts exceeding a certain amount. Regarding the principle of legal certainty in income tax collection, the study suggests revising the Income Tax Law to exclude forgiven debt from taxable income. Article 4 paragraph (1) sub letter k of the Income Tax Law is deemed unrealistic, given the financial condition of most debtors affected. In such situations, requiring income tax payments on forgiven debt creates legal and practical inconsistencies that undermine fairness and legal certainty in taxation.