Analisis Sengketa Pajak Pertambahan Nilai Kegiatan Membangun Sendiri Box Culvert
DOI:
https://doi.org/10.32897/jsikap.v5i2.590Kata Kunci:
Value Added Tax, Self-Building Activities, Tax DisputesAbstrak
This study analyzes the Judgment Review Number 2016/B/PK/PJK/2017 regarding the Value Added Tax dispute for the construction of the box culvert construction. The method used is a normative juridical research method with the approach of laws, cases, and analysis. The results showed that the opinion of the tax authorities that the calculation of the area of the box culvert building which was built separately by adding all the building units was rejected by the Tax Court Judge who argued that it should be calculated per unit. In addition, it is also necessary to consider the function of the building whether it must be a single unit or function separately. The opinion of the tax authorities that the box culvert building activity is self-building activity not by a third party or by a contractor because the taxpayer cannot show a tax invoice as evidence of having been collected Value Added Tax by the contractor was also rejected by the Tax Court Judge and strengthened by the Supreme Court Judge, because of the obligation to make tax invoices are in the third party, so taxpayers should not have to prove. The limitation provisions subject to Value Added Tax for Building Your Own Activities at this time are the building area, the concept of Value Added Tax is imposed on value added which is more identical to price or money. It is proposed that the limitation for the imposition of Value Added Tax for Self-Building Activities is the value or price of buildings in accordance with the limits of Value Added Tax small entrepreneurs, namely the gross turnover and / or gross revenues of not more than IDR 4,800,000,000.00 a year or IDR 400,000,000.00 per month.
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