Lex Favor Reo/Transitoir Principles Increase Tax Legal Certainty

preliminary The Covid-19 pandemic has caused many difficulties for our country, such as the number of victims who died, rising costs for maintaining health, difficulties in earning a living, and changes in patterns of activity and socializing in society. This difficulty has not only hit Indonesia, but almost the whole world has experienced it, including developed … Read more

LEGAL QUESTIONS IN THE IMPOSITION OF VAT ON OWN USE

A.  Introduction Private use is generally classified as a delivery subject to VAT in the VAT collection mechanism. Alan Tait also defines surrender, one of which is self-use. Classification of own use as delivery is a logical thing to maintain the achievement of the VAT objective as taxation on consumption using a tax credit mechanism. By allowing VAT to … Read more