Natura Dan Kenikmatan Sebelum Dan Sesudah Undang-Undang Harmonisasi Peraturan Perpajakan
DOI:
https://doi.org/10.31092/jpkn.v3i2.1645Keywords:
Deductibility, Natura, Kenikmatan, Pajak penghasilan, Perencanaan pajakAbstract
Perubahan regulasi terkait deductibility natura dan/atau kenikmatan pada UU HPP tentunya akan mengubah paradigma perpajakan terhadap objek tersebut. Tujuan dilakukan penelitian ini adalah mengetahui urgensi perubahan regulasi, perbandingannya dengan regulasi di Amerika Serikat, Tiongkok, dan Singapura, serta proyeksi implementasi regulasi. Penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data melalui wawancara serta studi kepustakaan. Hasil penelitian mengungkapkan bahwa urgensi penetapan regulasi ini adalah penyesuaian pada matching priniciple, menutup celah tax avoidance, optimalisasi penerimaan pajak penghasilan, serta mengurangi imbalance serta inequality. Kemudian apabila dibandingkan dengan negara lain, aturan deductibility natura dan kenikmatan di Indonesia secara umum sudah selaras namun belum memiliki ketentuan yang lebih spesifik terkait beberapa jenis natura dan kenikmatan tertentu. Lebih dari itu, regulasi ini diproyeksikan bisa meningkatkan penerimaan pajak yang dibarengi dengan munculnya tantangan dari segi valuasi dan tax planning.
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