Legal Certainty and Simplicity of Tax Administration Increase Investors Investing in Indonesia

The Importance of Legal Certainty for Investors Tax law certainty needs to be maintained and improved. Legal certainty is one of the main factors for investors in determining the country of an investment destination. Legal certainty is not only a concern for foreign investors but also a concern for domestic investors. With the certainty that … Read more

Questioning the Obligations of Corporate Income Tax in the Name of Joint Operations

My article with the title Uncertainty over the Tax Treatment of Joint Operations (JO) in the Construction Business Sector which was published in the ORTax media thirteen years ago, on 27 July 2007 to be exact, concluded that JO’s tax treatment was carried out through several affirmation letters issued by the Director-General (Dirjen) Taxes are not … Read more

Dynamics of VAT Treatment on Agricultural Products in Indonesia

Collection of VAT on the delivery of agricultural products is an area that requires special attention and must be done carefully. The agricultural sector here includes agriculture, plantations, forestry, animal husbandry, fisheries, hunting, and captivity. Particularity and prudence are needed in collecting VAT because agriculture involves the livelihood of many people and many activities are … Read more

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


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