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Adhy Kusuma Putra
Universitas Dirgantara Marsekal Suryadarma
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal analysis of VAT on foreclosed collateral: Tax Court decisions versus Finance Minister Regulation 41/2023 Adhy Kusuma Putra; Sujono Sujono
Educoretax Vol 6 No 10 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i10.2414

Abstract

This study examines the legal implications of Tax Court decisions issued between 2018 and 2025 in disputes over Value Added Tax (VAT) on foreclosed collateral (Agunan yang Diambil Alih, AYDA) and assesses how those decisions are reflected in Minister of Finance Regulation (PMK) No. 41 of 2023. The study uses normative legal research with statutory, conceptual, and case approaches and draws on secondary legal materials, including 44 Tax Court decisions. Before PMK 41/2023, the absence of a specific technical rule led to recurring disputes over whether the disposal of AYDA was subject to VAT. The Tax Court generally set aside the tax authority's assessments, particularly where the disposal was treated as part of VAT-exempt financial services and no creditable input VAT arose when the collateral was acquired. PMK 41/2023 settles the classification issue at the regulatory level by expressly treating the transfer of AYDA as subject to VAT while applying a Specific Tax Base that produced an effective rate of 1.1 percent under the regime examined. The rule improves legal certainty regarding the taxable status of AYDA, but potential disputes may shift to administration and valuation, especially the determination of the collateral sale price in distressed auctions. More detailed implementing guidance is therefore needed to reduce future disputes.
Co-Authors Sujono Sujono