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

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Legal Analysis of Tax Court Disputes Regarding the Determination of Loan Agreements as Value Added Tax Objects Riyan Ardiansyah; Widi Nugrahaningsih; M. Habib
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/wmewdn53

Abstract

This study aims to analyze tax court disputes related to the determination of loan agreements as subject to Value Added Tax (VAT). The research uses a normative juridical method with a legislative approach through the analysis of primary, secondary, and tertiary legal materials. The results show that disputes arise due to differences in interpretation regarding the legal qualifications of transactions, the application of the substance over form principle, and the principle of legality. Resolution is carried out through objections, appeals, and judicial reviews. The study highlights the importance of legal certainty in distinguishing loan transactions from service delivery to provide legal protection for taxpayers and tax authorities. Keywords: VAT, tax disputes, loan agreements.
Co-Authors M. Habib Widi Nugrahaningsih