Perlindungan hukum bagi wajib pajak atas pengenaan pajak tambahan nilai atas pangan (studi kasus putusan Mahkamah Konstitusi nomor. 39/PUU-XIV/2016)

Farrengga, Farrengga (2017) Perlindungan hukum bagi wajib pajak atas pengenaan pajak tambahan nilai atas pangan (studi kasus putusan Mahkamah Konstitusi nomor. 39/PUU-XIV/2016). Masters thesis, Universitas Pelita Harapan.

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Abstract

) Tax is one of the main sources of state revenues for the implementation and improvement of development aimed at improving the welfare and prosperity of the people. One type of tax that has a big role in government revenue is Value Added Tax (PPN). Value Added Tax (PPN) is one type of tax in Indonesia. This indirect tax is levied on consumption at every level of production or distribution. As a tax on consumption, VAT depends heavily on general economic conditions. Economic indicators may have an impact on VAT revenues annually. Likewise, treating all goods is Taxable Goods. In the Elucidation of Article 4A paragraph (2) letter b of Law Number. 42 of 2009 on PPN and PPNBM stipulated that only 11 (eleven) food commodities are exempt PPN. With the imposition of PPN on food commodities outside the 11 (eleven) food commodities in the Elucidation of Article 4A paragraph (2) letter b of Law Number. 42 Year 2009 on PPN and PPNBM which has no added value is very burdensome to the community and small traders, although in fact Explanation of Article 4A paragraph (2) letter b of Law Number. 42 Year 2009 on PPN and PPNBM has been abolished by the Constitutional Court based on the Decision of the Constitutional Court Number. 39 / PUU-XIV / 2016 but in practice food commodities beyond 11 (eleven) food commodities in the Elucidation of Article 4A paragraph (2) letter b of Law Number. 42 Year 2009 on PPN and PPN is still subject to PPN. Therefore, to examine and answer these problems the authors do research and provide advice how the Constitutional Court Decision Number. 39 / PUU-XIV / 2016 against the deletion of Elucidation of Article 4A paragraph (2) letter b of Law Number. 42 of 2009 on PPN and PPNBM may apply to the people of Indonesia, so that the people of Indonesia no longer feel discriminated and burdened. / Pajak merupakan salah satu sumber penerimaan negara yang utama bagi pelaksanaan dan peningkatan pembangunan yang bertujuan untuk meningkatkan kemakmuran dan kesejahteraan rakyat. Salah satu jenis pajak yang mempunyai peranan besar dalam penerimaan pemerintah adalah Pajak Pertambahan Nilai ( PPN ). Pajak Pertambahan Nilai (PPN) merupakan salah satu jenis pajak yang ada di Indonesia. Pajak yang bersifat tidak langsung ini dikenakan terhadap konsumsi pada setiap tingkatan produksi atau distribusi. Sebagai pajak atas konsumsi, PPN sangat bergantung terhadap kondisi perekonomian secara umum. Indikator-indikator ekonomi mungkin memiliki pengaruh terhadap penerimaan PPN setiap tahunnya. Demikian juga dengan memperlakukan semua barang adalah Barang Kena Pajak. Dalam Penjelasan Pasal 4A ayat (2) huruf b Undang-Undang Nomor. 42 Tahun 2009 tentang PPN dan PPNBM diatur bahwa hanya 11 (sebelas) komoditi pangan yang dibebaskan PPN. Dengan adanya pembebanan PPN tehadap komoditi pangan diluar ke 11 (sebelas) komoditi pangan di dalam Penjelasan Pasal 4A ayat (2) huruf b Undang-Undang Nomor. 42 Tahun 2009 tentang PPN dan PPNBM yang tidak ada nilai tambahnya sangatlah membebani masayarakat dan pedagang kecil, walaupun pada kenyataannya Penjelasan Pasal 4A ayat (2) huruf b Undang-Undang Nomor. 42 Tahun 2009 tentang PPN dan PPNBM sudah dihapuskan oleh mahkamah Konstitusi berdasarkan Putusan Mahkamah Konstitusi Nomor. 39/PUU-XIV/2016 akan tetapi pada prakteknya komoditi pangan di luar 11 (sebelas) komoditi pangan di dalam Penjelasan Pasal 4A ayat (2) huruf b Undang-Undang Nomor. 42 Tahun 2009 tentang PPN dan PPNBM masih dikenakan PPN. Oleh karenanya untuk mengkaji dan menjawab permasalahan tersebut penulis melakukan penelitian dan memberikan saran bagaimana Putusan Mahkamah Konstitusi Nomor. 39/PUU-XIV/2016 terhadap dihapusnya Penjelasan Pasal 4A ayat (2) huruf b Undang-Undang Nomor. 42 Tahun 2009 tentang PPN dan PPNBM dapat berlaku bagi masayarakat Indonesia, sehingga masayarakat Indonesia tidak lagi merasa didiskriminasi dan terbebani.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Farrengga, FarrenggaNIM00000025885UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, JonkerNIDNUNSPECIFIED
Uncontrolled Keywords: Tax ; Value Added Tax ; Decision of Constitutional Court ; Food Commodity
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Phillips Iman Heri Wahyudi
Date Deposited: 27 Sep 2022 06:00
Last Modified: 27 Sep 2022 06:00
URI: http://repository.uph.edu/id/eprint/50596

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