ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022

Kenny Rahayu Ratnasari, S. Nuryanah
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Abstract

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29
2019 年至 2022 年税务法院关于个人所得税第 25/29 条争议的上诉判决分析
本研究旨在分析税务法院中个人所得税(Pajak Penghasilan Orang Pribadi - PPh OP)争议的发展情况、向税务法院提起个人所得税争议的个人纳税人(Wajib Pajak Orang Pribadi - WPOP)的特征以及引起个人所得税第 25/29 条争议的因素。研究采用内容分析法进行。结果显示,2019 年至 2022 年期间,税务法院对个人所得税第 25/29 条裁决的发展情况如下:经历了上升趋势,根据上诉的纳税年度趋于经历波动趋势,更有利于 DGT,59.18%的争议金额低于 48 亿盾。提出争议的纳税人的特征如下:86% 的纳税人为男性,21 名纳税人被认定为私人雇员,21 名纳税人居住在雅加达 DKI 区,42 名纳税人在税务法院审理期间使用了法律顾问。2019 年至 2022 年有关所得税第 25/29 条(PPh OP)的争议可分为两大类,即形式争议和实质 争议。形式争议是由于上诉人对履行纳税义务的认识不正确、不正确,上诉人在填写纳税申报表时出现错误/失误,以及上诉人未履行纳税义务而引起的。同时,在实质性争议中,与净争议有关的三大原因分别是:上诉人账户中的突变缺乏足够证据、对股权交易的看法和证据存在分歧以及资产所有权状况。 关键词税务法院 税务法院判决 税务争议 PPh OP 个人所得税第 25/29 条
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