Dokumen Impor Sebagai Faktur Pajak Dalam Sengketa Pajak Pertambahan Nilai (PPN) di Indonesia

Adiyono M.; Nuria Siswi Enggarani

doi:10.26623/julr.v9i1.13266

Authors

Adiyono M. Universitas Muhammadiyah Surakarta
Nuria Siswi Enggarani Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.26623/julr.v9i1.13266

Keywords:

Dokumen Impor, Kepastian Hukum, Sengketa Pajak Pertambahan Nilai

Abstract

This study aims to analyze the legal status of import documents as tax invoices in Value Added Tax (VAT) disputes and the juridical implications of administrative disharmony between the Directorate General of Taxes and the Directorate General of Customs and Excise. The legal issue arises from differences in recognizing taxpayers’ administrative identity in import documents, resulting in the rejection of input tax credits. This research employs a normative juridical method using statutory and case approaches through analysis of the Supreme Court Review Decision Number 174/B/PK/Pjk/2021. The results indicate that the dispute did not originate from non-payment of taxes but from administrative conflicts between fiscal legal regimes. The Supreme Court decision affirmed the application of the substance over form principle by recognizing import documents as the basis for tax credit entitlement as long as material tax obligations were fulfilled. These findings confirm that regulatory disharmony and weak administrative integration create legal uncertainty and undermine taxpayer protection. Therefore, regulatory harmonization and administrative system integration between tax and customs authorities are juridical necessities to ensure legal certainty, prevent maladministration, and strengthen taxpayer protection in the taxation system.

Penelitian ini bertujuan menganalisis kedudukan dokumen impor sebagai faktur pajak dalam sengketa Pajak Pertambahan Nilai (PPN) serta implikasi yuridis disharmoni administrasi antara Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai. Permasalahan hukum timbul akibat perbedaan pengakuan identitas administratif Wajib Pajak dalam dokumen impor yang berdampak pada penolakan pengkreditan Pajak Masukan. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan kasus melalui analisis Putusan Peninjauan Kembali Mahkamah Agung Nomor 174/B/PK/Pjk/2021. Hasil penelitian menunjukkan bahwa sengketa terjadi bukan karena tidak terpenuhinya kewajiban pembayaran pajak, melainkan akibat konflik administratif lintas rezim hukum fiskal. Putusan Mahkamah Agung menegaskan penerapan prinsip substance over form dengan mengakui dokumen impor sebagai dasar pengkreditan pajak sepanjang kewajiban material telah dipenuhi. Temuan ini menegaskan bahwa disharmoni regulasi dan lemahnya integrasi sistem administrasi berimplikasi terhadap ketidakpastian hukum dan perlindungan hak Wajib Pajak. Oleh karena itu, harmonisasi regulasi dan integrasi sistem informasi antara otoritas perpajakan dan kepabeanan merupakan kebutuhan yuridis untuk menjamin kepastian hukum, mencegah maladministrasi, dan memperkuat perlindungan hukum Wajib Pajak dalam sistem perpajakan.

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