SINKRONISASI NORMA TENTANG PENGHASILAN DALAM PERATURAN PEMERINTAH NOMOR 15 TAHUN 2022 DENGAN UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN

Abstract

Taxation is one of the essential instruments in national development as it serves as the primary source of state revenue. The concept of income in the context of taxation is crucial because it forms the basis for tax calculation and collection. The purpose of tax regulations is to ensure fairness, improve security and law enforcement, enhance services for taxpayers, increase transparency in tax administration, and raise taxpayers’ awareness, thereby boosting state revenue from the tax sector. Law Number 7 of 2021 on the Harmonization of Tax Regulations stipulates provisions regarding income tax, including the definition of taxable income. The technical provisions for implementation and more detailed explanations are regulated in Government Regulation Number 15 of 2022, which serves as a derivative of the Income Tax Law, outlining the mechanism for calculating taxable income in the mining sector. The interpretation of income as defined in Government Regulation Number 15 of 2022 must be synchronized with the provisions of the Income Tax Law in accordance with Law Number 12 of 2011 on the formulation of legislation. This synchronization is essential because it affects tax calculations and the obligations that taxpayers must fulfill. Therefore, it is necessary to analyze how income is defined in this Government Regulation, how it relates to the provisions of the law, and its impact on tax implementation in Indonesia. The application of tax regulations must comply with the principle of lex superior derogat legi inferiori, which is a legal principle stating that higher-level legislation overrides lower-level legislation. In other words, regulations higher in the legislative hierarchy have the authority to replace or set aside lower-level regulations in the event of a conflict or inconsistency between them.