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All Journal FOCUS: Journal of Social Studies Journal of Law
Syafari, Herdin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tinjauan Hukum Atas Wewenang Pemerintah Dalam Pencegahan Penghindaran Pajak Syafari, Herdin; Miharja, Marjan
FOCUS Vol 6 No 2 (2025): FOCUS: Jurnal Ilmu Pengetahuan Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v6i2.2030

Abstract

The provisions in Article 32 and Article 43 of Government Regulation No. 55 of 2022 are to provide an authority to the Minister of Finance in determining expenses that cannot be deducted from gross income (non-deductible expenses), which are considered to exceed the limits of authority regulated in Article 18 of the HPP Law. Article 18 of the HPP Law has expressly regulated the mechanism for preventing tax evasion, but does not include the authority as formulated in the PP, especially related to the imposition of fees on payments to foreign taxpayers whose receipts are not subject to income tax in their country of domicile. This research aims to examine the excesses of authority that have been delegated in Article 18 of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations and its implications. This study uses normative legal research with a literature study on laws and regulations in Indonesia. The results of the study show that Articles 32 and 43 of Government Regulation Number 55 of 2022 have significant legal implications because they are considered to exceed the authority delegated in Article 18 of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The provisions in this Government Regulation, especially related to the application of the substance over form doctrine and guidelines for the prevention of tax evasion, are not explicitly regulated in the HPP Law, thus creating potential conflicts in the regulatory hierarchy, legal uncertainty, and the risk of abuse of authority by tax authorities. In addition, the unclear limitation of authority in the guidelines set by the Minister of Finance also has the potential to increase legal disputes between taxpayers and the government. While it aims to improve tax compliance and prevent tax avoidance, it requires more detailed adjustments and guidelines to ensure its implementation is in line with the principles of legal certainty and regulatory hierarchy.
Kepastian Hukum Penerapan Ketentuan Pasal 13 Ayat (4) P3b terhadap Transaksi Pengalihan Saham dalam Rangka Reorganisasi oleh Wajib Pajak Singapura di Indonesia Syafari, Herdin; Ardiansyah, Ardiansyah
Postulat Vol 4 No 1 (2026): POSTULAT: Jurnal Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v4i1.2154

Abstract

The increase in foreign investment from Singapore to Indonesia often involves corporate restructuring such as mergers, acquisitions, or spin-offs that have implications for cross-border tax obligations. Based on domestic law, every transfer of shares is basically an object of income tax. However, Article 13 paragraph (4) of the Indonesia-Singapore P3B provides an exception for transactions carried out in the context of reorganization, so that the profits from the transfer of shares are not taxed in the source country. The main problem in this study is about the regulation and legal certainty regarding the transfer of shares in the context of reorganization as stipulated in Article 13 paragraph (4) of the Indonesia-Singapore P3B. This study uses a normative legal method with two approaches, namely a legislative approach and a conceptual approach to examine the doctrine of international tax law and the principle of substance over form. Data sources were obtained from primary, secondary, and tertiary legal materials through literature studies which were then analyzed descriptively analytically. The results of the study show that Article 13 paragraph (4) of the Indonesia-Singapore P3B normatively provides legal protection for taxpayers who reorganize without the purpose of tax avoidance. However, in implemention, this provision still faces obstacles in proving the economic substance of transactions due to the absence of an explicit definition of "reorganization" in P3B. Therefore, the application of the substance over form principle is essential to ensure that the reorganization is carried out with legitimate business objectives. Scientifically, this research contributes to strengthening the understanding of the relationship between international tax law and legal certainty in the context of P3B, as well as providing normative recommendations for the establishment of technical guidelines that can clarify the criteria for cross-border reorganization so as not to cause tax disputes and uncertainty for foreign investors.
Co-Authors ARDIANSYAH ARDIANSYAH Miharja, Marjan