THE RESULTING LEGAL CONSEQUENCES TO THE DECISION OF THE SUPREME COURT NUMBER : 05 P / HUM / 2018 ON THE BUSINESSMEN IN NATURAL GAS MINING THAT USING NATURAL LIQUIDFIELD GAS BASED ON LAW NUMBER: 42 OF 2009 JUNCTO LAW NUMBER: 8 OF 1983 (Study of Value Added Tax of Goods & Services and Tax of Sale of Luxury Goods)

Authors

  • Susana Oktafia Student, Study Program of Law Magister, Pamulang University
  • Eka Martiana Wulansari Lecture, Study Program of Law Magister, Pamulang University
  • Guntarto Widodo Lecture, of Study Program of Law Faculty, Pamulang University

Keywords:

Liquidfield, Natural Gas, Businessman, Tax Payer

Abstract

One of the fuels that is encouraged in its use for gas power plants, industries and settlements includes Liquidfield Natural Gas. On December 28, 2012, the Minister of Finance issued Regulation of the Minister of Finance Number 252 / PMK.011 / 2012 concerning Natural Gas which is included in the types of goods that are not subject to Value Added Tax. PT. Donggi Senoro LNG submitted a request for a judicial review of Article 1 paragraph (2) letter b of the Minister of Finance Regulation Number 252 / PMK.011 / 2012 concerning Natural Gas which is included in the types of goods that are not subject to Value Added Tax. Based on the petition, the judge of the Supreme Court, through decision number 05 P / HUM / 2018, granted the application and stated Article 1 paragraph (2) letter b of the Minister of Finance Regulation Number 252 / PMK.011 / 2012 concerning Natural Gas Included in Types of Goods that are not Subject to Value Added Tax, contradicts Article 4A paragraph (2) of the VAT Law and Article 7 and Article 8 of Law Number 12 Year 2011 concerning the Establishment of Legislation. In research using a qualitative research model, with a statute approach. Based on the results of research, business actors in the natural gas mining sector using Liquefied Natural Gas must be confirmed as taxable entrepreneurs and need to make adjustments to cooperation contracts.

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Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 Tahun 2009 tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah

Peraturan Pemerintah Nomor 1 Tahun 2012 tentang Pelaksanaan Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang Undang Nomor 42 Tahun 2009 tentang Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah

Peraturan Menteri Keuangan Nomor 252/PMK.011/2012 tentang Gas Bumi yang termasuk dalam jenis barang yang tidak dikenai Pajak Pertamabahan Nilai

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Published

2021-02-18

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