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All Journal E-JURNAL AKUNTANSI
Hartini Vera S.H. Sidabutar
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Tax Disputes Arising from Value Added Tax Treatment of Foreclosed Collateral Transactions Hartini Vera S.H. Sidabutar; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p13

Abstract

This study aims to examine the underlying causes of value-added tax (VAT) disputes related to foreclosed collateral (AYDA). A case study approach was employed, utilizing a triangulation method that combined content and literature analysis with interviews conducted with tax consultants, auditors, and Tax Court judges. The findings indicate a rising trend in VAT disputes concerning AYDA, primarily driven by differences in interpretation between tax authorities and taxpayers. Additionally, inconsistencies between applicable regulations and the nature of taxpayers’ business operations contribute to these disputes. This research provides valuable insights into the factors leading to VAT disputes on AYDA and offers practical implications for reducing such conflicts. By identifying key areas of regulatory misalignment and interpretational discrepancies, the study contributes to the development of more effective tax policies and compliance strategies, ultimately helping to mitigate future disputes.
Co-Authors Siti Nuryanah