Penyelesaian sengketa restitusi pajak pertambahan nilai di badan arbitrase nasional indonesia = Dispute settlement on the restitution of value-added tax at Indonesia national board of arbitration (BANI)

Ali, Teukoe Harmanshah Simon Boerhan (2017) Penyelesaian sengketa restitusi pajak pertambahan nilai di badan arbitrase nasional indonesia = Dispute settlement on the restitution of value-added tax at Indonesia national board of arbitration (BANI). Masters thesis, Universitas Pelita Harapan.

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Abstract

Pajak Pertambahan Nilai (PPN) dikenakan pada setiap penyerahan barang kena pajak dan/atau jasa kena pajak di setiap mata rantai produksi dan distribusi termasuk jual beli. Kewajiban melaksanakan pemungutan PPN dengan menggunakan sistem faktur. Pajak Masukan dalam suatu Masa Pajak dapat dikreditkan dengan Pajak Keluarannya untuk mendapatkan selisih yang merupakan kelebihan pajak yang dapat dikompensasikan dengan pajak terhutang dalam Masa Pajak berikutnya, atau dapat dikembalikan. Terhadap hal tersebut, dapat diajukan permohonan pengembalian atas kelebihan pajak (restitusi) pada akhir tahun buku. Akan tetapi, persoalan dapat terjadi saat restitusi tersebut tidak dapat dilaksanakan oleh karena Direktorat Jenderal Pajak mengeluarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB). SKPKB dapat timbul berdasarkan hasil pemeriksaan yang mengidentifikasi bahwa kurang bayar akibat penjual menerbitkan faktur cacat atau tidak lengkap yang mengakibatkan pembeli membayarkan pajak berdasarkan faktur pajak cacat atau tidak lengkap. Terhadap kerugian yang dihadapi pembeli akibat perbuatan penjual tersebut, penjual dapat tidak sepakat bahwa hal tersebut merupakan kesalahan penjual. Dengan demikian, dapat terjadi ketidaksepakatan yang mana permasalahan (sengketa) tersebut timbul dalam pelaksanaan perjanjian atau kontrak dagang (jual beli) antara penjual dan pembeli. Untuk itu, penyelesaian sengketa dapat dilakukan berdasarkan pemilihan forum penyelesaian sengketa yakni memilih Badan Arbitrase Nasional Indonesia sebagai lembaga penyelesaian sengketa bagi para pihak / Value Added Tax (VAT) shall be imposed on any delivery of taxable goods and / or taxable services in every link of production and distribution including sale and purchase. Obligation to execute VAT by using invoice system. Input Tax in a Tax Period may be credited with its Output Tax to obtain the excess of taxes that may be offset against the tax payable in the subsequent Tax Period, or may be refunded. To this end, a request for a refund of the tax refund (restitution) may be made at the end of the fiscal year. However, the problem can occur when the restitution cannot be implemented because the Directorate General of Taxes issued a Letter of Tax Underpayment Assessment (SKPKB). SKPKB may arise based on the results of an examination that identifies that underpayment due to the seller issuing invalid or incomplete invoices resulting in the buyer paying taxes based on invalid or incomplete tax invoice. Against the losses faced by the buyer as a result of the seller's deed, the seller may disagree that it is a seller's fault. Thus, there can be disagreements in which the problem (dispute) arises in the execution of the contract or trade contract (sale and purchase) between the seller and the buyer. Therefore, dispute settlement can be conducted based on the selection of dispute resolution forum which is choosing the National Arbitration Board of Indonesia as the dispute settlement institution for the parties

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