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ABSTRAKPerlakuan yang berbeda dalam penggunaan dasar penghitungan angsuran antara
WP BUMN dan WP masuk bursa serta ketidakjelasan penggunaan tarif angsuran
berpotensi menimbulkan permasalahan kepastian hukum bagi PT ABC (Persero)
Tbk sebagai WP BUMN masuk bursa. Oleh karena itu, penelitian ini bertujuan
menganalisis kepastian hukum perlakuan PPh Pasal 25 bagi PT ABC serta untuk
menganalisis implikasi permasalahan kepastian hukum perlakuan PPh Pasal 25
bagi PT ABC. Pendekatan yang digunakan yakni kuantitatif-deskriptif dengan
teknik pengumpulan data melalui wawancara mendalam dan studi literatur.
Mengacu pada konsep kepastian hukum, hasil penelitian ini menunjukkan bahwa
perlakuan PPh Pasal 25 bagi PT ABC belum memenuhi kepastian hukum.
Implikasi permasalahan tersebut bagi PT ABC, di antaranya terjadinya lebih bayar
PPh Badan tahun pajak 2013; terganggunya cash flow perusahaan; sulitnya
memprediksi cash flow perusahaan, serta ancaman sanksi Pasal 14 UU KUP.
ABSTRACT, Different treatment for installment tax base between SOE Taxpayers and GoPublic Taxpayers also the uncertain treatment for installment tax rate potentiallyraise the legal certainty issue of Article 25 Income Tax treatment for PT ABC(Persero) Tbk as a Go Public-SOE Taxpayer. Therefore, the purposes of thisresearch are to analyse the legal certainty aspect of Article 25 Income Taxtreatment for PT ABC as well as to analyse the implications of legal certaintyissue of Article 25 Income Tax treatment for PT ABC. This research is conductedby a quantitative approach with in-dept interview and literature study as datacollection techniques. According to the legal certainty concept, the results of thisresearch show that the Article 25 Income Tax treatment for PT ABC as a gopublic-SOE Taxpayer has not yet reflected the legal certainty aspect. This issueleads to several implications to PT ABC such as the over-payment of CorporateIncome Tax in 2013 fiscal year; disruption to corporate’s cash flow; difficulty topredict corporate’s cash flow; and threat to administrative penalty.]