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All Journal JIHAD : Jurnal Ilmu Hukum dan Administrasi
Rezi Rezi
Universitas Duta Bangsa Surakarta, Indonesia
Law, Crime, Criminology & Criminal Justice

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Analysis of the Conflict of Provisions Between Law No. 7 Of 2021 And Government Regulation No. 49 of 2022 Regarding the Imposition of Value-Added Tax in the Mining Sector Vinanda Langgeng Kencana; Rezi Rezi; Widi Nugrahaningsih
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/tgjk0d52

Abstract

This study analyzes the conflict of norms between Law Number 7 of 2021 on the Harmonization of Tax Regulations and Government Regulation Number 49 of 2022 concerning the imposition of Value Added Tax (VAT) in the mining sector, as well as its legal implications for legal certainty and the implementation of tax obligations by integrated mining companies in Indonesia. It employs normative legal research using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials are analyzed qualitatively through descriptive-analytical, grammatical, and systematic interpretation. The findings demonstrate a vertical conflict of norms regarding the VAT treatment of nickel ore supplies. Law Number 7 of 2021 places nickel ore supplies within taxable transactions subject to VAT, whereas Government Regulation Number 49 of 2022 grants a VAT exemption for certain strategic taxable goods, including nickel ore. The different legal constructions create regulatory disharmony that may conflict with the principles of lex superior derogat legi inferiori, legality, and legal certainty. The conflict generates uncertainty concerning VAT treatment, input VAT crediting, tax administration, and the risk of fiscal corrections and tax disputes. Harmonization is therefore required to ensure legal certainty and the effective implementation of the VAT system in the mining sector.
Co-Authors Vinanda Langgeng Kencana Widi Nugrahaningsih