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"Kebijakan perpajakan sebagai unsur penting dari kebijakan publik pemerintah telah berkontribusi lebih dari 60 % penerimaan negara berasal dari penerimaan pajak. Adanya kebijakan perpajakan yang berbeda terhadap unsur biaya pendanaan (cost of fund) atas bunga pinjaman diperlakukan sebagai deductible expenses sedangkan atas dividen sebagai cost of equity tidak diperkenankan sebagai pengurang pendapatan (non deductible expenses). Pemerintah juga mengenakan pajak dividen berganda. Secara teoritis, akibat perbedaan perlakuan tersebut terdapat kecenderungan perusahaan untuk memperbesar pinjaman dibanding menggunakan dana internal sendiri, maka beban pajak berkurang. Disisi lain, bila perusahaan dibiayai pinjaman bila tidak dilakukan dengan hati-hati dapat membawa kesulitan akibat adanya beban bunga. Berkenaan dengan fenomena tersebut peneliti tertarik untuk menjawab pertanyaan: pertama, apakah terdapat konsistensi perlakuan perpajakan atas bunga dan dividen, kedua, bagaimanakah pilihan keputusan pendanaan perusahaan publik yang terdaftar di Bursa Efek Indonesia: apakah lebih banyak menggunakan pinjaman (static trade off theory) atau menggunakan dana internal perusahaan (pecking order theory), dan ketiga bagaimanakah implikasi perpajakan yang timbul akibat pilihan keputusan pendanaan perusahaan yang terdaftar di BEI. Untuk menjawab pertanyaan penelitian, peneliti menggunakan metode penelitian gabungan kuantitatif dan kualitatif dengan objek penelitian pada perusahaan publik yang terdaftar di BEI Tahun 2000 ? 2007 berjumlah 109 perusahaan publik. Peneliti menganalisis konsistensi perlakuan perpajakan secara bertahap dari waktu ke waktu, menguji teori yang berlaku dalam pilihan keputusan pendanaan serta implikasi perpajakan sebagai akibat pilihan keputusan pendanaan.Hasil penelitian menyimpulkan: pertama, perlakuan bunga pinjaman secara konsisten dianggap sebagai beban yang dapat mengurangi biaya walaupun secara implisit untuk periode 1925-1983. Bunga pinjaman secara eksplisit disebutkan sebagai salah satu unsur biaya yang dapat dikurangkan dalam menghitung penghasilan kena pajak untuk periode 1984-sekarang. Pembagian laba berbentuk dividen yang dilakukan, oleh setiap perusahaan baik yang terdaftar di bursa atau tidak, bukan merupakan biaya. Ketentuan tersebut pengaturannya secara implisit tertuang dalam UU Pajak dari 1925-1983. Perundang-undangan perpajakan telah secara jelas dan eksplisit menyebutkan bahwa dividen yang dibayarkan oleh perusahaan bukan biaya yang dapat mengurangi penghasilan bruto (non deductible expenses) untuk periode 1983-sekarang.Kedua, perusahaan publik di Indonesia dalam pilihan keputusan pendanaanya cenderung mengikuti pecking order theory daripada static trade off theory, artinya lebih banyak menggunakan dana internal perusahaan dalam keputusan pendanaannya. Hasil seluruh periode untuk seluruh sektor yang terdapat dalam klasifikasi BEI diuji kembali pada masing-masing sektor dengan hasil mengkonfirmasi temuan utama: pilihan keputusan pendanaan perusahaan cenderung menggunakan dana internal sebelum sumber pendanaan lainnya. Dengan demikian, tidak ada kecenderungan memperbesar pinjaman yang dapat mengurangi beban pajak. Oleh karena itu, kebijakan pemerintah untuk menunda kebijakan Debt Equity Ratio pada Tahun 2000 - sekarang bagi perusahaan yang terdaftar di Bursa Efek Indonesia menjadi sangat relevan karena kecenderungan memperbesar pinjaman pinjaman pada perusahaan publik tidak terbukti. Ketiga, implikasi kebijakan perpajakan atas cost of capital, pemerintahan menganut classical system yang menganggap dividen yang dibayarkan terkena pemotongan pajak oleh pihak pembayar dan tetap akan diperhitungkan kembali sebagai penghasilan ditingkat pemegang saham dengan memperlakukan pemotongan pajak pihak pembayar sebagai kredit pajak.

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The tax policy had been one of the most important issues which government of Indonesia had designed and implemented, due to its major contribution of tax revenue to our national account approximately sixty percent of total government budget. Indonesia had performed two different approach to cost of fund and cost of equity. The tax discrimination was occurred in the term of deductibility of interest and non deductibility of dividend that was acknowledged as Tax Discrimination Treatment Between Interest and Dividend. Beside tax discrimination, Indonesia also implemented Double Taxation that would burden the tax payer twice. The double taxation of dividend relied on the classical system of tax regime that separate legal entity from the owner of the firm and the corporation as different business entity. Nevertheless, in theory tax discrimination would forced companies to increase their debt rather than their own equities and would be outcome in decreasing tax expenses. On the other side, if the company used more loan to finance its business as well as company?s expansion without prudency and carefulness, the cost of financial distress might be increased because it should pay higher interest.In order to observed two factual research problems, the researcher was interested: firstly to analyse tax treatment on interest and dividend payment had been consistent or inconsistent throughout times. Secondly, the research aim is to observed financing decision of public listed companies at Indonesia Stock Exchange: using more loan (follow the static trade off theory) or using more company internal fund (follow the pecking order theory) and thirdly, the researcher was interested to describe tax implication that was implied after the companies performed their finance decision specially for the Indonesian public listed companies. To answer the three research questions, the researcher plan to conduct mixed approach research design. The research object was public listed companies at Indonesian Stock Exchange for the period of 2000-2007 with total sample of 109 companies. The researcher analyzed tax treatment consistency throughout times, to examined the theory of financing decision and to describe tax implication which related to public companies financing decision. The research main findings were as follows: firstly, tax treatment on interest was consistent categorized as expenses to decrease tax burden implicit for the period of 1925-1983. Interest was stated as one of deductible tax expense for calculation of taxable income for the period of 1984 up to now. The income distribution of dividend from public listed or private company could not stated as expenses for calculation tax payment of corporate income tax for the period of 1925-1983. the regulation of dividend payment was stated implicit in Indonesian Tax Law. Those tax laws had explicit and was stated obvious dividend payment of corporation was not expenses which decreased company gross income (non deductible expense) for the period of 1983 up to now.Secondly, the public listed company in Indonesia was followed pecking order theory rather than trade off theory that means the company prefers to use internal fund in decide financing decision. The result of all years period was reexamined by sectoral approach and the result was confirm on main findings, company?s financing decision follows the pecking order prediction: prefer to use internal fund (retained earning) before other external fund (loan, debt/obligation, or equity/stock). Therefore, there was no tendency company to reduce taxable expenses. Thus, the government policy to postponed Debt to Equity Ratio policy in 2000 up to now for the public listed companies was relevant due to those companies tendency of funding more their capital with more loan was irrelevant (doubtful). Thirdly, tax implication on the cost of capital, government tax regimes emphasize classical system (no integration) which have assumed dividend payment as a subject of taxation and would be recalculate as income to the shareholders with certain tax treatment from tax payer which is tax credit."

"Since economics crisis that occurred ten years ago has shown positive growth, the investment climate that has been going on in Indonesia is not yet stable consistently. In order to create conducive investment climate the government made the Law of Income Tax No. 17 in 2000 with reduced income tax. Even though the tax is not always being the concerning factor in making a funding decision in a company, however the tax is inevitable.Modigliani and Miller (1963) stated with the tax, a company which adding the debt in its capital structure will maximize its firm value. The advantage of the tax arises as a result of paying the interest. From dividend policy point, the reduced income tax increases the proportion to earnings after tax which is distributed to the shareholder.The purpose of the research is to find the changing affect of corporate income tax rate the company dividend policy and capital structure. This research uses methodology of panel data. The sample characteristic of the research is companies which are registered in Indonesia Stock Exchange and distributed the cash dividend from 1998 to 2005. The result was 23 companies had been chosen from 388 population as research sample.The result has indicated that reduced corporate income tax affects significantly positive to dividend policy but negative to capital structure. When the corporate income tax decreases the total dividend ratio on the earnings after tax increase but the usage level of debt based on the value of the company book equity decrease. The factors which affecting the debt usage level based on the book value equity are assets, non debt tax shield, profibility, and dividend payout ratio in two years. Moreover, the factors which affecting the dividend total ratio on the earnings after tax are non debt tax shield, dividend and dividend payout ratio in one year."

"Penelitian ini memiliki tujuan untuk menganalisis tinjauan dan implikasi penetapan KIKEBA sebagai Subjek Pajak Badan di Indonesia, implementasi kebijakan pajak atas transaksi KIK-EBA di Indonesia, serta kebijakan pajak atas transaksi Efek Beragun Aset di negara India, Argentina, China, Belgia, dan Singapura dan alternatif kebijakan bagi Indonesia. Analisis dilakukan dengan menggunakan teori Implementasi Kebijakan, Kebijakan Pajak, Pajak Penghasilan, Bunga, Marjin, Sistem Pemungutan Pajak, Sekuritisasi Aset, dan KIK-EBA. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan melakukan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa penetapan KIK-EBA sebagai Subjek Pajak Badan menyebabkan implikasi kewajiban perpajakan, termasuk Pajak Penghasilan dan Pajak Pertambahan Nilai. Selain itu, pemotongan PPh Pasal 23 atas marjin yang diterima oleh KIK-EBA dari Originator menyebabkan lebih bayar terus-menerus yang berdampak pada terganggunya likuiditas KIK-EBA, khususnya kepada Investor. Oleh karena itu, diperlukan alternatif kebijakan yang dapat memberikan kemudahan perpajakan bagi KIK-EBA, entah dalam bentuk insentif sebagaimana diadopsi dari kebijakan di Argentina, China, dan Belgia atau paket kebijakan khusus seperti kebijakan VCC yang diterapkan di Singapura.

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This study aims to analyze the review of the establishment of KIK-EBA as a corporate taxpayer in Indonesia and its implications, the implementation of tax policies on CICABS transactions in Indonesia, and the tax policies on Asset Backed Securities transactions in other countries also the alternative policies for Indonesia. The analysis was carried out using the theory of Policy Implementation, Tax Policy, Income Tax, Interest, Margins, Tax Collection System, Asset Securitization, and CIC-ABS. The method used in this research is descriptive qualitative by conducting in-depth interviews. The results of this study indicate that the establishment of CIC-ABS as a corporate taxation has implications for taxation obligations, including income tax and value added tax. In addition, withholding income tax Article 23 on margins received by CIC-ABS from the Originator causes continuous overpayment which affects the disruption of CIC-ABS liquidity, especially to the Investors. Therefore, alternative policies are needed that can provide taxation facilities for CIC-ABS, whether in the form of incentives as adopted from policies in Argentina, China, and Belgium or other policy packages like VCC policy which implemented in Singapore."

"Penelitian ini menganalisis implementasi kebijakan earmarked tax atas Pajak Kendaraan Bermotor di Provinsi Banten. Penelitian ini menggunakan metode kualitatif dengan desain deskriptif. Hasil penelitian ini adalah secara kebijakan, peraturan earmarked tax tidak selaras dengan kebijakan pengelolaan keuangan daerah. Selain itu, peraturan earmarked tax juga tidak lengkap dalam mengatur rincian komponen belanja sehingga tidak bisa dibuktikan bahwa implementasi earmarked tax PKB berjalan sesuai aturan dan kebijakan. Earmarked tax terasa tidak membawa pengaruh berarti terhadapp pengkomposisian anggaran SKPD di Provinsi Banten. Dalam implementasinya, stakeholders belum siap menerapkan kebijakan earmarked tax dikarenakan birokrasi pemerintah daerah yang kompleks dalam penyusunan anggaran dan kurang maksimalnya kerjasama antara SKPD dengan instansi terkait serta masyarakat.

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This study analyzes the implementation of earmarked tax policy over the Vehicle Tax in Banten. A qualitative method is used with a descriptive design. The results of this study suggest that in policy, the earmarked tax is not in tune with the regional financial management regulations. In addition, the policy does not clearly state the details of expenditure components. It cannot be proven that the implementation of the earmarked tax policy over the Vehicle Tax goes according to the rules and regulations. In other words, earmarked tax does not bring a significant effect to the Satuan Kerja Perangkat Daerah (SKPD) budget composition in Banten. In practice, the stakeholders are not ready to implement the earmarked tax due to the complex bureaucracy of the local government in preparing the budget and the ineffective cooperation between SKPD, the relevant agencies, and the society."

"Pada 2021, pemerintah Indonesia menetapkan Undang Undang Harmonisasi Peraturan Perpajakan (HPP) yang mengatur beberapa perubahan kebijakan dalam bidang perpajakan, salah satunya kebijakan pajak atas natura. Natura yang kini dipotong oleh Pajak Penghasilan (PPh), dapat menimbulkan kompleksitas antara pemotongan PPN terhadap natura yang digunakan sebagai pemakaian sendiri dan pemberian cuma-cuma. Penelitian ini bertujuan untuk menganalisis perubahan kebijakan pajak atas natura setelah diberlakukannya UU HPP, khususnya dampaknya terhadap pemakaian sendiri dan pemberian cuma-cuma dari natura yang sudah menjadi objek PPN. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa studi lapangan melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa perubahan kebijakan ini meningkatkan beban administrasi perusahaan, risiko perpindahan lapisan tarif pajak bagi karyawan, serta kompleksitas dalam menentukan objek pajak yang tepat antara natura, pemakaian sendiri, dan pemberian cuma-cuma. Penelitian ini memberikan rekomendasi kepada pemerintah agar dapat menekankan sosialisasi dan edukasi berkelanjutan kepada Wajib Pajak untuk meminimalkan kesalahan dalam pelaksanaan peraturan baru. Perusahaan juga diharapkan proaktif dalam memantau informasi perpajakan terbaru dan menjaga komunikasi dengan otoritas pajak guna memastikan kepatuhan dan kelancaran implementasi kebijakan baru ini.

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In 2021, the Indonesian government enacted the Harmonization of Tax Regulations Law (HPP Law), which introduced several policy changes in taxation, including the taxation of benefits in kind. Benefits in kind, now subject to Income Tax (PPh), may lead to complexity regarding the application of VAT on benefits in kind used for personal consumption and gratuitous gifts. This study aims to analyze the changes in taxation policy on benefits in kind following the implementation of the HPP Law, particularly its impact on personal use and gratuitous gifts of benefits in kind already subject to VAT. This research employs a qualitative approach, collecting data through field studies involving in-depth interviews and literature reviews. The findings indicate that the policy change increases administrative burdens for companies, risks of tax bracket shifts for employees, and complexities in determining the correct tax objects among benefits in kind, personal use, and gratuitous gifts. The study recommends that the government emphasize continuous socialization and education for taxpayers to minimize errors in implementing the new regulations. Companies are also encouraged to proactively monitor the latest tax information and maintain communication with tax authorities to ensure compliance and smooth implementation of the new policy."

"Sumber penerimaan negara terbesar adalah berasal dari sektorperpajakan dan besarnya penerimaan pajak ini mengalami peningkatan dari tahun ke tahun. Pemerintah dalam membuat kebijakan perpajakan dituntut untuk mampu menyelaraskan diri dan harus mampu mengantisipasi perkembangan-perkembangan baru dengan terus berupaya menggali potensipotensi perpajakan yang selama ini masih tersembunyi atau luput dari pengenaan pajak. Salah satu potensi yang dapat dimanfaatkan untuk membantu meningkatkan penerimaan negara adalah adanya pihak yang memperoleh penghasilan pada peristiwa pelelangan. Pemerintah melihat pasar yang luas bagi transaksi barang-barang milik swasta dan dengan adanya Balai Lelang Swasta (BLS) konsep lelang yang ideal seperti efisien (cepat), terbuka (transparan), dan kompetitif (harga bersaing) bisa diwujudkan. Konsep ini sesuai dengan konsep pasar bebas yang menuntut transparansi dan profesionalisme. Sedangkan jasa yang diberikanoleh balai lelang swasta adalah jasa menjualkan barang milik orang lain secara lelang, jasa tersebut meliputi jasa perbaikan, jasa nilai, jasa pemasaran dan lain sebagainya. Atas jasa yang diserahkannya tersebut, Balai Lelang mendapat penggantian (fee) dari pemilik barang.Masalah pokok tesis ini adalah untuk mengetahui ketentuan Pajak Penghasilan dan Pajak Pertambahan Nilai yang berlaku saat ini mengenai transaksi jasa lelang online oleh Balai Lelang Swasta di Indonesia. Jenis penelitian yang digunakan dalam penulisan tesis ini adalah deskriptif analisis, dengan pendekatan kualitatif. Teknik pengumpulan data berupa Studi Kepustakaan dan Studi Lapangan melalui wawancara dengan key informan dan pengamatan mendalam.Sebagai kesimpulan, hasil penelitian menunjukan peranan BalaiLelang Swasta dalam meningkatkan kepatuhan Wajib Pajak untuk memenuhi kewajiban membayar pajak serta mengurangi resiko terjadinya tax evasion sehingga akan menambah pendapatan negara secara lebih optimal. Disarankan agar Balai Lelang Swasta harus memperkenalkan konsep lelang dengan melakukan promosi agar orang tidak merasa ragu dan takut untuk melakukan transaksi melalui Balai Lelang Swasta dan Pemerintah dituntut untuk membuat peraturan pengenaan pajak atas transaksi lelang online khususnya yang dilakukan oleh Balai Lelang Swasta lebih spesifik dari segi bentuk fisiknya (antara lain tata cara pelaksanaan maupun prosedur,definisi maupun mengenai perlakuan terhadap pelaku bisnis) maupun tarifnya, serta adanya perangkat hukum yang jelas di bidang cyberlaw salah satunya yaitu mengenai peraturan yang menjamin keamanan data dalam setiap pelaksanaan transaksi lelang online, serta mengatur tentang peraturan hukum secara menyeluruh sehingga para pihak yang melakukan transaksi merasa nyaman dalam melakukan transaksi melalui bisnis online.

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The greatest resource of national income is tax and it is ever increasing over years. The national government, in making tax policies, should be able to adapt its position to and anticipate new changes by always cultivating any potential tax that remains hidden and not taxable so far. A potential one may cultivate to help increase the national income is those who earn revenues from the auction transaction. The national government has observed some broad markets for transaction of privately-owned goods and that existence of the Private Auction Houses will realize ideal, efficient, transparent and competitive concepts. These concepts are adjustable to free-trade which requires transparency and professionalism. Moreover, services that the Private Auction Houses provide

include sales of goods that belong to other people on auction base such as repairs, appraisal, marketing and many others. For any service they provide, the Private Auction Houses receive fee in return from the owner of goods. Problem of this thesis is identifying determinants of Income Tax and Value Added Tax that the Private Auction Houses apply to the transaction of online auction services.

Research method used in this thesis is descriptive analysis, with

qualitative approach. The collecting data through library research and field study by interviewing key informans and depth observations. In conclusion, research findings indicate that the Private Auction Houses

play parts in increasing loyalty of Tax Payers to meet their tax liabilities and reduce risks of tax evasion and thus improve national income in more optimum manner. It is suggested that the Private Auction Houses should recognize promotion-based auction concept in order to prevent them from worrying to manage transactions and otherwise, the national government should make, as well, regulation of taxable online auction transaction especially throughout Private Auction Houses more specifically in physical forms (such as procedures

of taxation, definition, and treatment of businesses), rates and clear cyberlaws; a rule of data safety in online auction transaction and far-reaching regulation for those who transact online to feel comfortable."

"Penelitian ini bertujuan untuk melakukan analisis implementasi kebijakan pajak atas hilirisasi industri pertambangan nikel serta untuk mencari alternatif kebijakan yang tepat untuk diterapkan dalam proses hilirisasi industri ini. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat Hasil penelitian ini menunjukan bahwa kebijakan pajak yang diterapkan dalam proses hilirisasi industri pertambangan nikel saat ini belum bisa mengakomodir keperluan industri. Beberapa alternatif kebijakan yang direkomendasikan antara lain: revisi kebijakan tax holiday, tarif bea keluar yang disesuaikan dengan kondisi harga pasar di periode tertentu, tax free existence, serta subsidi.

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The purposes of this research is to analyze the implementation of tax policy for downstream in nickel mining industry and to find an alternative policy that relevant to be applied in this industrial downstream. This research is using qualitative approach to gain a comprehensive understanding of this topic.

The result of this research shows that the tax incentive policy which applied in the downstream of nickel mining industry at the moment can not fulfilled the needs of industry. Some of alternatives policy that recommended are: the revised of tax holiday policy, export duty tariff which determined with the condition of market price value in certain period, tax free existence incentive, and subsidies."

"The aims of this study is to find out, reveal and analyze the influence of policy implication of Law Noll Year 2016 on Tax Amendment to the effectiveness of tax revenue in the Tax Office Primary Rantauprapat. The approach used is quantitative with data collection techniques through questionnaires and by census. Theory of policy implementation applied is theory of policy implementation according to Charles O. Jones (1994) consisting of organizational dimension, interpretation and aplication. The results showed that there was influence of XI (organization) to the effectiveness of tax revenue forgiveness of 0.178 with the category "low" and the value of t arithmetic of2.053 and t table 1667 while the significance level under 0.05 or 0.044 means there is a positive and significan influence of the organization on the effectiveness of tax revenue forgiveness. The effect ofX2 (inerpretation) on the effectiveness of tax revenue forgiveness amounted to 0.175 with the category "low" and the value of t arithmetic of 2.016 and t table 1667 while the significance level under 0.05 or 0.048 means there is positive and significant effect on the effectiveness of tax revenues. The effect of X3 (application) on the effectiveness of tax revenue forgiveness of 0.647 with the category "medium" and the value of t count of 7.504 and t table 1.667 while the significance level below 0.05 or 0,000 means there is a positive effect on the effectiveness of the application and the effectiveness of tax revenue for giveness. The result of determining calculation showed the effect of XI, X2 and X3 on the effectiveness of acceptance of tax forgiveness of 48.1%. And the remaining 51.9% influenced by other factors that are not detected. Furthermore, if the joint influence test is XI, X2, and X3 on the effectiveness of tax revenue forgiveness then the value of F arithmetic 21.598 and F table 2.50 while the significance level below 0.05 ie 0.000 means there is a positive and significan influence simultaneously XI, X2, And X3 against the effectiveness of tax revenue forgivenes."

"Jasa perjalanan ibadah umrah, sebagai bagian dari jasa perjalanan ibadah keagamaan, merupakan salah satu dari jasa keagamaan yang tidak dikenakan PPN, dan melalui penerbitan peraturan dari Menteri Keuangan berupa PMK 71/PMK.03/2022, diaturkan juga bahwa jasa perjalanan ibadah keagamaan, yang di dalamnya terdapat jasa perjalanan ibadah umrah, yang juga menyelenggarakan perjalanan ke tempat lain dikenakan PPN dengan besaran tertentu. Namun dalam implementasinya, terdapat beberapa isu, di antaranya biro penyelenggara perjalanan ibadah umrah yang beranggapan bahwa ibadah umrah dikenakan PPN, dan juga terdapat penjelasan dari Direktorat Jenderal Pajak yang tidak sesuai dengan ketentuan dalam peraturan, sehingga dapat menimbulkan ketidakpastian. Penelitian ini bertujuan untuk memberikan analisis terhadap implementasi kebijakan PPN atas penyerahan jasa perjalanan ibadah umrah ditinjau dari asas kepastian. Penelitian ini menggunakan pendekatan post-positivist dengan teknik pengumpulan data kualitatif. Hasil penelitian ini menunjukkan implementasi kebijakan PPN atas penyerahan jasa perjalanan ibadah umrah telah sebagian sesuai dengan asas kepastian. Namun, masih terdapat kekurangan dalam kesesuaian dengan asas kepastian, terutama mengenai ketentuan terkait transit yang memberikan peluang untuk penafsiran berbeda, dalam hal tidak terdapat definisi terkait dengan durasi maupun kegiatan yang dapat dilakukan selama transit. Adapun kekurangan lain berupa penggunaan bahasa dalam penguraian objek pajak yang belum singkat, penggunaan istilah dalam penguraian dasar pengenaan pajak (DPP) yang belum bersifat konsekuen, dan penguraian DPP yang belum sesuai dengan prinsip netralitas.

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Umrah pilgrimage service, as part of the religious pilgrimage services, is one of the services that are not subject to VAT, and with the publication of regulation from the Ministry of Finance in the form of PMK 71/PMK.03/2022, it also has been regulated that religious pilgrimage services, of which include Umrah pilgrimage services, that also arrange travels to other places are subject to VAT with certain amount. However, in its implementation, there were issues such as umrah pilgrimage bureaus that were under the assumption that umrah pilgrimage services are subject to VAT, and there were elaborations from Directorate General of Taxes that do not match with the contents of the regulation, which may cause uncertainty. The purpose of this study is to analyze the implementation of VAT policy on Umrah pilgrimage services viewed from the certainty principle. This study uses the post-positivist approach and qualitative data collection method. The result of this study shows that the implementation of VAT policy on Umrah pilgrimage services has been partially in line with the certainty principle. However, there are still shortcomings in its conformity with the certainty principle, mainly about regulation regarding transit that give opportunities for different interpretations, of which there is no definitions regarding duration of and allowed activities during transit. There are other lacking aspects, such as usage of language in the explanation of its tax object, usage of term in the explanation of its tax base that is not consistent, and the explanation of its tax base that is not line with the neutrality principle."