TINJAUAN KRITIS ATAS PERATURAN PEMERINTAH (PP) NOMOR 46 TAHUN 2013

Abstract

Government Regulation No. 46 year 2013 about income tax on income from a
business which a certain gross revenue amount has valid since on 1 July 2013. This
government regulation aims to simplify tax calculations, but also a lot of criticism,
especially from tax practitioners because many weaknesses and uncertainties in applying
this rule and there are many differences in interpretation between the taxpayer and the
tax authorities in practice. The purpose of this study is to determine what obstacles and
problems encountered in the implementation of PP 46 year 2013. This is a descriptive
study. Methods of data collection are done with the documentary studies mainly on the
Income Tax Act, the Government Regulation No. 46 year 2013, Regulation Directive
Implementing Regulation No. 46 year 2013, other tax regulations and other scientific
literature.
The results indicated there were eight weaknesses and obstacles in implementation
of Government Regulation No. 46 year 2013, first this Government Regulation is
considered unusual because of the imposition of final based on gross revenue rather than
on the type of business, removing aspect of fairness in taxation, impressed overlapping
the existing rules, the time of validation is not proper, the uncertainty of gross income as
the tax base, the uncertainty in commercial operation for the taxpayer, the uncertainty of
the calculation of income tax on other income (other income), and the SKB (free of tax
cuts) mechanisms which complicate the taxpayer. With many weaknesses, the
simplification objectives to be achieved in this government regulation caused potentially
prolonged polemic.