Murdani, Beni (2023) Analisis Interpretasi Hukum Terhadap Putusan Pengadilan Pajak Nomor Put-002482.99/2020/pp/m.xivb Tahun 2021 Perkara Gugatan Bea Perolehan Hak Tanah dan Bangunan (BPHTB). Masters thesis, Universitas Islam Riau.

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Abstract

Taxes and other levies of a coercive nature for state purposes are regulated by law. The role of tax sector revenues contributed up to Rp1,744 trillion or 82.85% in the State Budget (APBN). Taxes as an instrument of fiscal policy face challenges, ranging from non-compliance of taxpayers to enforcement of the law itself. To provide fairness and legal certainty, the dispute between taxpayers as taxpayers and tax collection officers can be resolved through two channels, namely through pure administration (Administratieve Rechtspraak) to tax officials and through the Tax Court. This research uses normative legal methods with a statutory, case, interpretation and economic analysis of law approach. To answer this study, the author set out two formulations of the problem. First, how is the legal certainty in resolving tax disputes Secondly, how is the Legal Interpretation of the Tax Court Decision Number PUT-002482.99/2020/PP/MXIVB of 2021 BPHTB lawsuit Case. The method used by researchers to collect data is to use literature and interviews with primary, secondary and tertiary data types. The results of the study are First, legal certainty for taxpayers in terms of tax provisions is given through administrative channels to tax officials within 12 (twelve) months of receipt of the decision. Second, the Statement Letter from the Head of the Rokan Hulu Regency Regional Revenue Agency dated 24 January 2020 is not the object of the lawsuit because it is still under the authority of the quasi judiciary (Bapenda). In the perspective of legal interpretation, judges do not use existing regulations (contra legem), especially regarding the interpretation of decrees and determining the Selling Value of Taxable Objects (NJOP).

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