ANALISA KEPASTIAN DAN KEADILAN HUKUM BAGI WAJIB PAJAK

Abstract

The self-assessment tax system in Indonesia demands legal certainty and fairness, but there is often an imbalance of power between the tax authorities and taxpayers. The VAT dispute case of PT Modern Indonesia (Tax Court Decision No. PUT.49951/PP/M.VIII/16/2014) highlights the problematic application of joint liability under Article 33 of the General Provisions and Tax Procedures Law and the ambiguity in the classification of discounts vs. commissions as taxable objects. This study aims to analyze the application of the principle of legal certainty and fairness to taxpayers in the decision. Furthermore, this study examines the judge's considerations in applying joint liability and the classification of discounts/commissions, as well as their relevance to the principle of fiscal justice and applicable tax law. This study uses a normative juridical approach using statutory, case-based, and conceptual approaches. Secondary data are analyzed qualitatively and presented descriptively and analytically to provide a comprehensive understanding. The Tax Court decision rejected the DGT's action of imposing VAT without primary collection efforts from agents. The judge also emphasized that the discount is a reduction in the Taxable Base (DPP) as stipulated in Article 1(o) of the VAT Law, not a commission. This ruling is considered to be in accordance with the principles of fiscal justice and provides legal certainty for taxpayers.