Rekonstruksi Hukum Surat Penegasan Sebagai Mekanisme Advance Ruling Dalam Sistem Perpajakan Di Indonesia
Ganish Putra Pradana, Adrianto Dwi Nugroho, S.H., Adv.LLM., LL.D.
2024 | Tesis | S2 Magister Hukum
This study examines the legal reconstruction of the Confirmation Letter as an Advance Ruling mechanism in the Indonesian tax system, with Malaysia and Singapore as comparative countries. The aim is to analyze the application, identify differences, and formulate legal reconstruction of the regulation of this mechanism in Indonesia based on practices in both comparative countries, reinforced with several reference literatures.
The research method used is normative juridical with a comparative approach. Data was obtained through literature studies on legislation, literature, and documents related to the Advance Ruling mechanism in those countries.
The research findings indicate that: 1) The Confirmation Letter mechanism in Indonesia is only based on Circular Letters and internal Standart Operating Procedures (SOP), while Advance Ruling in Malaysia and Singapore is regulated in tax laws, 2) The main differences lie in the legal basis, formal procedures, and binding force, where the regulations in Malaysia and Singapore are more comprehensive, 3) The legal reconstruction of the Confirmation Letter as Advance Ruling in Indonesia needs to consider aspects of substance, structure, and legal culture. The recommendation is for the Indonesian government to integrate Advance Ruling into the tax system through the legislative route by amending the General Tax Provisions and Procedures Law (UU KUP) as a primary step to provide legal certainty, then preparing comprehensive implementing regulations, and strengthening the structure and legal culture that supports its implementation.
Kata Kunci : Advance Ruling, Surat Penegasan, rekonstruksi hukum, sistem perpajakan