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AHMAD MUNIR
Fakultas Tarbiyah Universitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : JURMA YUSTISI

 1 
Juridical Analysis of Value Added Tax Dispute on the Sale of Foreclosed Collateral (AYDA) with Written-Off Receivables as Recovery Income Munir, Ahmad; Hartini, Sri; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2528

Abstract

This study aims to examine the juridical aspects of Value Added Tax (VAT) disputes arising from the sale of foreclosed collateral (Agunan yang Diambil Alih/AYDA) by financing institutions after the debtor’s receivables have been written off and the sale proceeds recorded as recovery income. The legal issue focuses on whether such a transaction constitutes a taxable supply under VAT law and how recovery income should be treated under accounting and tax regulations. The research employs a normative juridical method, combining statutory and conceptual approaches, and utilizes secondary data derived from tax legislation, accounting standards, and tax court decisions. The study reveals that the Directorate General of Taxes (DGT) interprets AYDA sales as taxable transactions, while taxpayers argue that these transactions merely recover losses rather than generate new economic value. From an accounting perspective, recovery income is treated as non-operational income, while under tax law, it is already subject to income tax (PPh). The findings conclude that the sale of AYDA should not be subject to VAT, as it does not constitute a new supply of goods; however, since the issuance of Government Regulation No. 44 of 2022 and Minister of Finance Regulation No. 41/PMK.03/2023, AYDA sales have been explicitly classified as taxable transactions
Co-Authors Abdul Azis Abdullah, Muhaimin Agus Romdlon Saputra Ahmad Dahlan Akhiriyah, Suvi Alfi Dzakirotul Asyrifah, Nur Ali Mustofa Aminda, Annisa Anam, Syafi'ul Anam, Syafi’ul Anam, Syafi’ul Anas Ahmadi Anfas, Muhammad Taufiqurrohman Antonio, Andi Arinda, Desi Arrosyidah, Himma Jihadiah Asrori Asrori Astria, Windi Astuti, J AT, M.Ramli AYUNITA LELIANA Bhat, Ali Muhammad Bulqiyah, Suhaimah CHRISTA YUTRISTA, OLIVIA Edi Sunjayanto Masykuri, Edi Sunjayanto Ermawati Zulikhatin Nuroh ESTI KURNIASIH Eva Rahmawati Fahmy Imaniar Farida, Dewi Istiqomah Fauziyah, Ni'fatul Fauziyah, Ni’fatul Fitriyah, Umi Gawa, Dila Maya Titian Gusti Nur Hafifah Haerani Haerani Haerani Hasanah, Nurul Uswatun Herwanto, Wanda Hijriani Herwiana, Sakhi Hesan, Muh Indahsari, Dahlia INDARTI, TITIK Iqbal Iqbal Iskandar, Madris Junaedi Muhidong Junita Friska Kencana, Nazelya Puspita Kuncoro, Adhityo Lasmi Febrianingrum Lazulfa, Haiyin Lana LIES AMIN LESTARI Lies Lestari Luh Putu Artini Malik, Zulfikri Mas Darul Ihsan, Mas Darul Mauliddiyah, Ainy Mega Fatimah Rosana Muhammad Luthfi Mukhtar, Aqid Mulawarman Mulawarman Mursalim Mursalim Musyarrofah, Hamdatul Nadlifah, Khumrotun Nawang Wulan, Dewi Nugroho, Him'mawan Adi Nugroho, Him’mawan Adi NUR CHAKIM OIKUREMA PURWATI Paragae, IGAPNS Pratama, Raga Pratiwi Retnaningdyah, Pratiwi Prof. Dr. Ni Nyoman Padmadewi,MA . Purnamasari, Rike Putra, Muhammad Lexmana Putry, Denanda Pratiwi Putu Suarcaya Rachmawati, Amalia RAFIDAH FAUZIA SARI, ALIFAH Rahmad Husein Rahmah, Nova Alfi Laili Rahmawati, Misna Muzdalifa Rama Pien, Muh Ramli AT, M. Ratnaningsih, Dyah Retno Wulan Dari Ridwan, Rina Indrianty RIRIN PUSPARINI Riyan Febriansyah Rochmah, Nur Hafifah Sabaniah, Syahrial Salam, Muslim Santoso , Bagus Teguh Sapsal, Muhammad Tahir Sari, Nurul Puspita Sa’adah, Nailah‘ Ainayis SEPTY RAHAYU, ALFI Seswanto Sitti Nur Faridah SLAMET SETIAWAN Solihah, Bakiyatus Sony, Ahmad Sri Hartini Sri Kartini, Sri Sugiyo Sugiyo, Sugiyo Suhardi Suhardi Suhartono Supratomo, Supratomo Syafiul Anam, Syafiul Ulwiyah, Fifi Nur Vidya Mandarani Wardani, Andini Dwi Wibowo, Amiruddin Hadi Wibowo, Raihana Tsabita Wiwiet Eva Savitri Yusuf , Achmad Zainul Aminin Zainul Aminin