Legal Analysis of Tax Court Disputes Regarding the Determination of Loan Agreements as Value Added Tax Objects

Riyan Ardiansyah (Universitas Duta Bangsa, Indonesia)
Widi Nugrahaningsih (Universitas Duta Bangsa Surakarta, Indonesia)
M. Habib (Universitas Duta Bangsa, Indonesia)

JIHAD : Jurnal Ilmu Hukum dan Administrasi
Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi

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.