Daryono, Julius Wahyu (2022) Abuse of power peraturan pelaksanaan perpajakan atas kegiatan sewa guna usaha dengan hak opsi. Masters thesis, Universitas Pelita Harapan.
Preview
CT_01659190064_JULIUS WAHYU DARYONO.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (91kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (145kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (86kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (158kB) | Preview
![Chapter 2 [thumbnail of Chapter 2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (193kB) | Request a copy
![Chapter 3 [thumbnail of Chapter 3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (138kB) | Request a copy
![Chapter 4 [thumbnail of Chapter 4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB) | Request a copy
![Chapter 5 [thumbnail of Chapter 5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (80kB) | Request a copy
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (141kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB) | Request a copy
Abstract
A lease transaction is one type of financing commonly used by the public. One type is a
lease transaction with option rights where a leased capital item can be owned at the end of
the contract period through the execution of option rights. The tax treatment of lease
transactions with option (financial lease) and without option rights (operating lease) has
different tax implications. Problems began to arise when the Ministry of Finance issued a
Circular Letter of the Director-General of Taxes, an explanation derived from the Decree
of the Minister of Finance (KMK) No. 1169/KMK.01/1991 stipulates a norm regarding tax
treatment for financial lease transactions to be re-characterized to become an operating
lease transaction, which has implications for the tax treatment. This study's objective is to
provide an overview of the relevance of the existence of tax regulations regarding financial
lease transactions in terms of aspects of applicable legal theories related to the formation
of legislation. This research is qualitative research with a conceptual approach. The
Qualitative data was obtained through literature study and in-depth interviews. The result
of this research is that the tax implementation regulations for financial lease activities are
contrary to the legal theories of the formation of laws and regulations so that it can cause
legal conflicts between Tax Authority and Taxpayers. This study suggests the need to create
a new law that is more proportional and relevant in tax treatment for financial lease
transactions as a delegation of authority from Article 23 Income Tax Law and Value Added
Tax.
Keywords:
Lease Transactions With Option Rights, Morality, Certainty, Positive Law, Law As a System
/
Transaksi sewa guna usaha (SGU) merupakan salah satu jenis pembiayaan yang lazim digunakan oleh masyarakat. Salah satu jenisnya ialah transaksi sewa guna usaha dengan hak opsi dimana sebuah barang modal yang di sewa guna usaha kan bisa dimiliki pada akhir periode kontrak melalui opsi pembelian. Perlakuan perpajakan baik transaksi SGU dengan hak opsi maupun tanpa hak opsi memiliki pendekatan perpajakan yang berbeda. Masalah mulai timbul disaat Kementerian Keuangan melakukan penerbitan Surat Edaran Direktur Jenderal Pajak yang merupakan penjelasan turunan dari Keputusan Menteri Keuangan (KMK) Nomor 1169/KMK.01/1991 yang menetapkan sebuah norma tentang perlakuan perpajakan bagi transaksi sewa guna usaha dengan hak opsi yang dapat dikarakteristikkan ulang ke dalam transaksi sewa guna usaha tanpa hak opsi yang tentu saja berimplikasi pada perlakuan perpajakannya. Penelitian ini bertujuan untuk memberikan gambaran konsep tentang relevansi keberadaan peraturan perpajakan mengenai transaksi sewa guna usaha dengan hak opsi ditinjau dari aspek teori-teori hukum yang berlaku terkait dengan pembentukan peraturan perundang-undangan. Penelitian ini adalah penelitian kualitatif dengan jenis pendekatan konseptual. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah peraturan pelaksanaan perpajakan atas kegiatan sewa guna usaha dengan hak opsi berseberangan dengan teori-teori hukum pembentukan peraturan perundang-undangan sehingga berpotensi menimbulkan konflik hukum antara Fiskus dengan Wajib Pajak. Penelitian ini menyarankan perlunya dibentuk sebuah peraturan perundang-undangan baru yang lebih proporsional dalam membidangi perlakuan perpajakan sewa guna usaha dengan hak opsi sebagai pendelegasian wewenang dari UU Pajak Penghasilan Pasal 23 serta Pajak Pertambahan Nilai.
Kata kunci:
Transaksi Sewa Guna Usaha Dengan Hak Opsi, Moralitas, Kepastian, Hukum Positif, Hukum Sebagai Sistem
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Daryono, Julius Wahyu NIM01659190064 juliuswahyu@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Gunawan, Edy NIDN0305026703 UNSPECIFIED |
Uncontrolled Keywords: | Transaksi Sewa Guna Usaha Dengan Hak Opsi ; Moralitas ; Kepastian ; Hukum Positif ; Hukum Sebagai Sistem |
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: | Users 4023 not found. |
Date Deposited: | 25 Aug 2022 00:57 |
Last Modified: | 29 Sep 2022 08:39 |
URI: | http://repository.uph.edu/id/eprint/49386 |