[ABSTRAK
Salah satu upaya perusahaan jasa telekomunikasi untuk menarik minat konsumenakhir adalah melalui pemberian discount usage. Dari studi kasus terhadap PutusanPengadilan Pajak terkait sengketa PPN sehubungan dengan pemberian discountusage, terdapat perbedaan pendapat antara DJP di satu sisi dengan perusahaan jasatelekomunikasi selaku Wajib Pajak dan Majelis Hakim di sisi lain. DJPberpendapat bahwa pemberian discount usage tersebut harus dipungut PPN karenatidak dicantumkan dalam faktur pajak sesuai dengan Pasal 1 angka 18 Undang-Undang PPN, sedangkan Wajib Pajak serta Majelis Hakim beranggapan bahwatransaksi pemberian discount usage tersebut telah dicantumkan dalam faktur pajaksehingga tidak terdapat PPN yang terutang. Analisis perlakuan PPN atas transaksipemberian discount usage dilakukan dengan menganalisis pendapat yangdikemukakan masing-masing pihak pada contoh kasus yang diambil dalampenulisan ini. Dari hasil analisis menunjukkan bahwa dasar hukum dari koreksiyang dilakukan oleh DJP, yaitu Pasal 1 angka 18 UU PPN tersebut kurang tepatkarena secara substansi discount usage tersebut merupakan jasa telekomunikasiyang terutang PPN sesuai Pasal 4 huruf c UU PPN. Perlakuan PPN yang lebihtepat atas transaksi pemberian discount usage tersebut adalah diperlakukansebagai pemberian cuma-cuma Jasa Kena Pajak.
ABSTRACT
One of the telecommunication company’s effort to attract the end user for usingtheir services is by giving discount usage. From the case studies of Tax CourtDecision; there are differences of opinions between the Directorate General ofTaxes (DGT) on one side with the telecommunication company as Taxpayersand the Judges on the other side. DGT found that the discount usage should belevied of VAT for not specified in the tax invoice in accordance with Article 1paragraph 18 of VAT Law while the taxpayer as well as the judges thought thatthe transaction has been included in the tax invoice so that there is no VAT ispayable. Analysis treatment of VAT on the transaction is done by analyzing theopinions expressed in each party in the study case. The results of the analysisindicate that the legal basis of the corrections made by the DGT, namely Article1 paragraph 18 of VAT Act is not appropriate because the substance of discountusage is a telecommunications services that subject to VAT pursuant to Article 4letter c VAT Law. More appropriate VAT treatment of this transaction is treatedas a free of charge Taxable Services., One of the telecommunication company’s effort to attract the end user for usingtheir services is by giving discount usage. From the case studies of Tax CourtDecision; there are differences of opinions between the Directorate General ofTaxes (DGT) on one side with the telecommunication company as Taxpayersand the Judges on the other side. DGT found that the discount usage should belevied of VAT for not specified in the tax invoice in accordance with Article 1paragraph 18 of VAT Law while the taxpayer as well as the judges thought thatthe transaction has been included in the tax invoice so that there is no VAT ispayable. Analysis treatment of VAT on the transaction is done by analyzing theopinions expressed in each party in the study case. The results of the analysisindicate that the legal basis of the corrections made by the DGT, namely Article1 paragraph 18 of VAT Act is not appropriate because the substance of discountusage is a telecommunications services that subject to VAT pursuant to Article 4letter c VAT Law. More appropriate VAT treatment of this transaction is treatedas a free of charge Taxable Services.] |
T-Sebastian Dhony.pdf :: Unduh