PENGKREDITAN PAJAK MASUKAN BAGI PENGUSAHA KENA PAJAK ATAS PERUSAHAAN TERPADU (INTEGRATED), KELAPA SAWIT YANG MELAKUKAN PENYERAHAN YANG TERUTANG PAJAK DAN PENYERAHAN YANG TIDAK TERUTANG PAJAK TERHADAP ASAS KEPASTIAN HUKUM (STUDI KASUS PT. PALM LAMPUNG PERSADA)

In 5 April 2010, the Indonesian government issued Regulation of the Finance Minister number 78/PMK.03/2010 concerning Guidance for calculation of Crediting input tax for taxable company over integrated oil palm company doing tax due delivery and non tax due delivery which is in its appendix of the regulation as explained in point (a) to (d) that taxable company doing tax due delivery and non tax due delivery is taxable company having integrated business, for example taxable company producing corn (corn in not taxable goods) and also have factory producing corn oil (corn oil is taxable goods). Point a of the Finance minister regulation stipulated that commodity such as corn that its produced is reused to be corn oil that is processed by the company having own plantation is a integrated business. The issue is that there is difference in interpretation between company as tax payer and tax collector in early time, correction of input tax for oil palm plantation was done based on taxable goods delivery between branches related to strategic taxable goods. It occurs due to location of palm oil factory is different from oil palm plantation. And even factory and oil palm plantation located in different tax office area. Because result of oil palm is processed by branch that is not in one Tax office area with its plantation so VAT may be levied on each business part. Therefore, the company finally did integration of plantation and processing factory to obtain facility of input tax credit As follow up of the finance minister regulation, Directorate General Tax issue Circular Letter number :SE-90/PJ/2011 in which point 6 stipulated that for integrated oil palm company consisting of unit or activity producing goods that its transfer is not tax due and unit or activity producing goods that its transfer is tax due. In the Circular Letter, Directorate General tax regulated that crediting input tax in relation to product (producing activity) when the product resulted is taxable goods (VAT due), then input tax related to the taxable goods may be credited, while when product resulted is not taxable goods (not VAT) or taxable goods obtaining VAT exemption facility, the input tax related to the product cannot be credited. Considering the provision in law on VAT Article 9 paragraph 5 and 6 and Article 16B paragraph 3 crediting input tax non related to product resulted but relate to its transfer: Problem formulation: Normative: Have regulation in crediting input tax over taxable goods and non taxable goods on oil palm business accorded to legal certainty principle for integrated company? Empirical: What is implementation of crediting input tax for taxable goods and non taxable goods in Kotabumi in oil palm business based on laws in Value added tax? Previous Similar research Policy of value added tax exemption over import and or transfer of certain taxable goods and service in State Finance Syste