<![CDATA[This study aims to analyze the legal basis of liability and the legal consequences for non-Taxable Entrepreneur (Non-PKP) Corporate Micro, Small, and Medium Enterprises (MSMEs) in the transportation services sector whose business turnover has exceeded the PKP threshold. This study employs a normative juridical research method with statutory and conceptual approaches. The results indicate that the legal basis for the liability of Corporate MSMEs in transportation services whose turnover exceeds IDR 4.8 billion is rooted in the constitutional obligation of Article 23A of the 1945 Constitution of the Republic of Indonesia, hierarchically derived through the VAT Law jo. Harmonization of Tax Regulations Law (UU HPP), PMK Number 164 of 2023, and PER-7/PJ/2025. Doctrinally, this legal liability arises by law (ex lege) upon meeting the objective turnover requirement, whereas the PKP confirmation decision by the tax authority is merely declaratory (beschikking) rather than constitutive. The logical consequence of implementing the self-assessment system demands active compliance from taxpayers in reporting their business. The legal consequences of non-compliance or negligence in registering after exceeding the turnover limit include the automatic termination of its fiscal exemption facility as a non-PKP small entrepreneur under the tax regime, while fundamentally retaining its corporate status as an MSME entity pursuant to the capital and turnover criteria governed under Government Regulation Number 7 of 2021. Furthermore, the taxpayer faces the risk of official PKP confirmation ex officio by the Directorate General of Taxes, the obligation to collect, remit, and report VAT on Taxable Services, corrective actions through tax audits, assessments, and collections, as well as the imposition of tax administrative sanctions under the KUP Law as a reparatoir sanction to restore state revenue, up to potential criminal sanctions under certain conditions.]]>
Copyrights © 2026
