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

Abstract

Government Regulation No. 46 year 2013 about income tax on income from abusiness which a certain gross revenue amount has valid since on 1 July 2013. Thisgovernment regulation aims to simplify tax calculations, but also a lot of criticism,especially from tax practitioners because many weaknesses and uncertainties in applyingthis rule and there are many differences in interpretation between the taxpayer and thetax authorities in practice. The purpose of this study is to determine what obstacles andproblems encountered in the implementation of PP 46 year 2013. This is a descriptivestudy. Methods of data collection are done with the documentary studies mainly on theIncome Tax Act, the Government Regulation No. 46 year 2013, Regulation DirectiveImplementing Regulation No. 46 year 2013, other tax regulations and other scientificliterature.The results indicated there were eight weaknesses and obstacles in implementationof Government Regulation No. 46 year 2013, first this Government Regulation isconsidered unusual because of the imposition of final based on gross revenue rather thanon the type of business, removing aspect of fairness in taxation, impressed overlappingthe existing rules, the time of validation is not proper, the uncertainty of gross income asthe tax base, the uncertainty in commercial operation for the taxpayer, the uncertainty ofthe calculation of income tax on other income (other income), and the SKB (free of taxcuts) mechanisms which complicate the taxpayer. With many weaknesses, thesimplification objectives to be achieved in this government regulation caused potentiallyprolonged polemic.