INTRODUCTION
In early 2022 the government, through the Ministry of
Finance together with the People's Representative Council of the Republic of
Indonesia (DPR RI), issued a new tax
policy with the enactment of Law Number 1 of 2022 concerning Financial
Relations between the Central Government and Regional Governments (from now on
referred to as the HKPD Law). The HKPD Law is expected to be able to
improve Law Number 33 of 2004 concerning Financial Balance between the Central
Government and Regional Governments and Law Number 28 of 2009 concerning
Regional Taxes and Regional Levies (from now on referred to as the PDRD Law),
which regional governments have used as a legal umbrella in local tax
collection (Pangastuti, 2022).
In addition to perfecting previous regional tax
regulations, the HKPD Law comes with
four main pillars, including developing central and regional financial
relations by minimizing vertical and horizontal inequality, optimizing the
local tax system to support ease of doing business, improving the quality of
spending, and harmonizing central and regional spending (Jeven, 2022). Since local
governments have fewer opportunities and authority to manage tax revenue,
however the size of their non-tax revenue is entirely dependent on their
enterprise and activity (Ayupov & Kazakovtseva, 2014).
One of the significant influences after the enactment
of the HKPD Law was the restructuring
of the types of local taxes. According to Soelarno as quoted by Damas Dwi
Anggoro, regional taxes are original regional taxes as well as state taxes that
are handed over to regions whose collection authority is carried out by regions
within their jurisdiction, which are useful for financing regional expenditures
in connection with their duties and obligations to regulate and manage their
own household within the bonds of the Unitary State of the Republic of Indonesia
in accordance with the laws and regulations (Anggoro, 2017).
Previously, during the implementation of the PDRD Law,
regional taxes were classified into several types of taxes, commonly known as
hotel taxes, restaurant taxes, parking taxes, entertainment taxes, and street
lighting taxes. With a new term called the Certain Goods and Services Tax or CGST. The HKPD
Law states that CGST is "a tax paid by the final consumer on the consumption of certain
goods and services" (Article 1, 2022). In addition, CGST
is one of the ways are taken to increase local government revenue, since the
greater the government's revenue, the greater the nation's benefits (Shaari, Ali, & Ismail, 2015).
Although it comes with a new idea expected to simplify
the process of administration and tax services in the regions, the collection
of CGST, especially
on the sale of food and drinks, does not necessarily escape the juridical
implications and challenges when they are implemented in the regions. A number
of problems will be examined in this article, such as the revocation of the
provisions for collecting restaurant taxes in the PDRD Law, but the
implementing regulations, both the Regional Regulations and the related Regent's Regulation, are declared to remain in effect on
the implementation of tax collection in the regions. This certainly has the
opportunity to create legal uncertainty in the implementation of tax collection
in the regions, because it has the potential to conflict with the principle of
legal certainty in tax collection if it is not accompanied by clear
regulations.
In addition, the provisions for collecting CGST for the sale of food and/or beverages in the HKPD Law
are no longer the full authority of the Regional Government at the
district/city level as regulated in the PDRD Law. Previously, the collection of
taxes on the sale of food and/or beverages was a mandatory contribution to the
region owed by individuals or entities that were coercive under the law,
without receiving direct compensation and being used for regional needs for the
greatest prosperity of the people (Article 1, 2009). On the other hand,
according to the HKPD Law, not all categories of restaurant operators and food
and/or beverage sellers will be subject to a CGST levy, but it opens up opportunities for business
actors engaged in the culinary industry to be subject to value added tax (VAT)
with due regard to certain conditions. The next issue that will be discussed is
the tax intensification efforts carried out by local governments to optimize
regional revenues sourced from taxes on the sale of food and/or beverages in
terms of the close list system in the HKPD Law.
Previous research conducted by Aniek Juliarini related
to the impact of the enactment of Law Number 28 of 2009 concerning Regional
Taxes and Regional Levies on regional revenues with the title "Comparison
of City and Regency Regional Tax Revenues in Indonesia After the Enactment of
the Regional Tax and Regional Levies Law" stated that the development of
district tax revenues is smaller than that of the city, the development of the contribution
of local taxes to local revenue in the district is smaller than in the city,
and the development of the district revenue and expenditure budget is greater
than that of the city budget (Juliarini, 2020).
Through the renewal of the local tax collection system
in the HKPD Law, especially on food and/or beverage sales tax collection, this
study seeks to examine the impacts after the promulgation of the HKPD Law from the aspect of the
principle of legal certainty, the concept of collecting CGST with the object of selling food and beverages, to
efforts to intensify local taxes to optimize regional revenues. Moreover, Ling, Osman, Muhammad, Yeng, and Jin (2016)
many reasons were given for establishing CGST, including discontent with the
current consumption tax structure, the decrease of other taxation rates, and
the inability of the existing tax system to keep pace with the growth of the
economy.
Based on the description of the background above, this
research will examine the following problems:
1.
What is the
arrangement for collecting GST for selling food and beverages based on the principle of legal certainty?
2.
What are the
implications of the concept of collecting GST for the sale of food and beverages in efforts to intensify
local taxes?
METHOD
The research
method used in this legal research is normative juridical. Normative legal
research is legal research conducted by examining library materials or
secondary data (Soekanto, 2007). The normative
juridical approach was chosen because this approach examines concepts,
principles, and laws and regulations related to research. The normative
juridical approach is also known as the library approach because research is
carried out by examining books, laws and regulations and other documents
related to research. Furthermore, the data that has been obtained will be
analyzed using a qualitative normative method. Normative qualitative research
is an approach that will produce descriptive data in the form of written or
oral descriptions of people and observed behaviours that are not systematically
incorporated into variables or hypotheses (Amiruddin & Asikin, 2004).
RESULTS AND DISCUSSION
A. Regulations
for Collection of CGST on the Sale of Food and Beverages Based on the Principle
of Legal Certainty
Legal certainty is the goal to be
achieved by every law. In the formation of binding laws and regulations in
general, efforts must be made so that the provisions contained in the law are
explicit, firm, and do not contain double meanings or even provide
opportunities for other interpretations (Soemitro
& Sugiharti, 2010). Adam Smith stated that in order for
tax regulations to be able to create a sense of justice, there are four
conditions that must be considered, among others (Kadir, 2016):
1)
Equality
(Principle of Justice).
The tax law always provides equal
treatment in accordance with the ability of the taxpayer. In this case, there
is a prohibition against discriminatory treatment.
2)
Certainty
(Principle of Certainty).
A good tax law can always guarantee
legal certainty to taxpayers regarding the subject, object, tax rate, and
provisions regarding the time of payment. In this regard, the tax law should not
contain the possibility of double interpretation or ambiguity in its
implementation.
3)
Convenience
of payment (Principle of Timely Payment).
Taxes must be collected at the right
time, namely when the taxpayer has just received his income or at a time that
is not difficult for the taxpayer.
4)
Economics
of Collection (Efficiency Principle).
Paying attention to the ratio
between the cost of collection and the realization of the tax itself, so that
the costs incurred for tax collection are not greater than the amount of tax
that has been collected. This means that the cost of collecting taxes should be
done efficiently.
Legal certainty in the field of
taxation in Indonesia is reflected in Article 23A of the 1945 Constitution,
which states, "Taxes and other levies that are coercive for the needs of
the state are regulated by law" (Article
23 A, n.d.). The presence of legal certainty in
taxation must also be interpreted as a condition where the tax collection
authority runs in line with the provisions of the taxation law. This alignment
is expected to be able to create justice and benefit for taxpayers. Concerning
the implementation of tax collection in the regions, in connection with the
promulgation of the HKPD Law, which
replaces the PDRD Law, there are
several fundamental changes to the provisions of the law.
One law that serves as guidelines
for local tax collection is the HKPD Law. The HKPD Law comes with several fundamental changes, including
reclassifying 16 types of local taxes into 14 types and rationalizing regional
levies from the original 32 types of services to 18 types of services. This law
also restructures the types of taxes that have been the authority of
district/city governments, namely hotel tax, restaurant tax, parking tax,
entertainment tax, and street lighting tax, which then integrates them into a
new type of tax called CGST. The tax restructuring is intended to (Law
Number 1, 2022):
1)
Aligning
tax objects between central taxes and local taxes to avoid duplication of tax
collection;
2)
Simplify
the tax administration process so that the benefits obtained are higher than
the collection costs;
3)
Facilitate
the monitoring of integrated tax collection by regions; and
4)
Make
it easier for the public to fulfil their tax obligations and support the ease
of doing business by simplifying tax administration.
This significant change was felt by
one type of consumption-based local tax that underwent restructuring. If
previously in the PDRD Law,
consumption-based local taxes were independent and became a different type of
tax, now these taxes are integrated with the contents of the CGST.
The impact of the restructuring made the restaurant tax join four other types
of taxes. The CGST
terminology in the HKPD Law
emphasizes that this type of tax consists of taxes on the sale, delivery, and
consumption of goods and services, including food and beverages, electric
power, hotel services, parking, and arts and entertainment services.
Problems that occur in the field
after the promulgation of the HKPD
Law are the use of restaurant tax terminology in the implementation of tax
collection on the sale of food and beverages, as well as the use of Regional
Regulations and Regional Regulations, which still refer to the PDRD Law by the district/ city Regional
Government, even though the HKPD Law
is through Article 189 paragraph (1) letter b expressly states that "Law
Number 28 of 2009 concerning Regional Taxes and Regional Levies is officially
revoked and declared no longer valid." The Act's replacement does not
necessarily revoke the validity of the Regional Regulation, which is the
implementing regulation of the old law. It is only possible to revoke laws and
regulations of an equal or higher level (Manan,
1992).
Suppose the doctrine is implemented
against the HKPD Law, even though there is a change between the PDRD Law into the HKPD Law. In that case, it does not automatically revoke the
validity of the Local Regulation and derivative
regulations of the PDRD Law. The Regional
Regulations become invalid if the new law contains provisions that expressly
revoke the Regional Regulations and the related Regent's Regulation.
If the new law does not expressly revoke it, the Regional Regulations and the
related Regent's Regulation will remain in effect.
In establishing laws and regulations
in Indonesia, generally, in the closing provisions of law, there is an article
or paragraph confirming the status of the implementing regulations of the old
law. In the HKPD Law, through Article
188 letter b, it is expressly stated that: "At the time this law comes
into force, the laws and regulations which are implementing regulations of Law
Number 28 of 2009 concerning Regional Taxes and Levies are declared to remain
in effect as long as they have not been replaced and does not conflict with the
provisions of this Law� (Article
188, 2022).
Furthermore, based on Article 189
paragraph (2), it is also emphasized that: "All laws and regulations
relating to Financial Relations between the Central Government and Regional
Governments and Taxes and Levies are declared to remain in effect as long as
they do not conflict with this Law� (Article
189, 2022). The two articles above provide certainty
that the implementing regulations as well as Regional Regulations which is
derivative rules of the PDRD Law that
Regional Governments still use in carrying out tax collection on the sale of
food and beverages, remain valid as long as their provisions do not conflict
with the HKPD Law as a collection
provision. The latest regional tax, so that the use of restaurant tax
terminology is still allowed to be used in a limited way during the transition
period given by the HKPD Law;
therefore, later, the new Regional Regulation and Regional Government
Regulation must replace the restaurant tax terminology with the provisions
stipulated in the HKPD Law, namely by
using CGST
terminology.
To respond to the transition period,
the HKPD Law mandates the Government through
Article 192, which states, "The implementing regulations of this Law are
stipulated no later than 2 (two) years since this Law comes into force."
This means that the government is asked to immediately respond to the existence
of this new law by making implementing regulations instead of the HKPD Law, considering that the changes
in the HKPD Law are very strategic
and fundamental in the field of fiscal decentralization in the context of
restructuring financial relations between the centre and the regions as well as
integrating the five types of fiscal decentralization. Local tax with the
integration of the restaurant tax with four other types of taxes needs to be
immediately followed up to provide legal certainty for the Regional Government
as the tax authorities and especially for restaurant organizers and food and
beverage sellers operating in the region.
The need for adjustment of Regional
Regulations at the district/city level to the HKPD Law because the provisions of the legislation also apply the
principle of lex superior derogate legi
inferiori, which means that higher regulations can override regulations of
lower positions (Mertokusumo,
2002). This principle also has the
consequence that lower regulations must not conflict with higher regulations,
meaning that neither the Regional Regulation nor the Regional Regulation
concerning the collection of regional taxes as derogating legi inferiori must conflict with the HKPD Law, which is lexed superior to the regulations below it.
The subsequent discussion regarding
the legal certainty of CGST
collection arrangements for the sale of food and beverages is the change in the
restaurant tax collection authority concept. The explanation section of the
Article 51 letter illustrates the sale and delivery of food and beverages
subject to CGST
levies. The following is an illustration:
1) Bakery A sells bread and drinks to
consumers. Bread is produced from another place (bakery factory) and then
distributed through bakery A to be sold to consumers. Bakery A does not provide
tables, chairs and cutlery at the point of sale. Therefore, bakery A does not
meet the restaurant criteria, so the sale of bread and drinks is not owed by CGST
but is an object of VAT.
2) Brand B bakery at Mall X in City Z
sells bread and drinks to consumers. Bread is produced from another place
(bakery factory) and then distributed through Bakery B to be sold to consumers.
To optimize service to consumers, bakery B provides table and chair facilities
for consumers to eat on the spot. Therefore, the bakery in question is a
restaurant, so the sales of bread and beverages made by CGST are not subject to
VAT.
3) Brand B bakery at the shopping
centre Y in City Z performs production (the process of making and processing
ingredients into bread) and selling bread to consumers. The shop only
manufactures and sells directly to consumers without providing tables, chairs,
and eating utensils at the sales location. Therefore, the bakery in question
does not meet the restaurant criteria, so the sale of bread and drinks is not
owed by CGST
but is an object of VAT. Thus, even if the bakery has the same trademark, there
can be differences in tax treatment, depending on the actual service of the
bakery, whether it is only selling (distribution) or providing services like a
restaurant.
The illustration shows that not all
restaurant operators or food and beverage vendors are subject to GST
levies. Sometimes restaurant operators or food and beverage sellers are subject
to VAT levies. The criteria for the sale of food subject to VAT levies are
regulated in the Regulation of the Minister of Finance Number 70/PMK.03/2022
concerning Criteria and Details of Food and Beverages, Arts and Entertainment
Services, Hospitality Services, Parking Provision Services, and Catering or
Catering Services, Not Subject to Value Added Tax. The criteria state that food
and beverages served by (Article 2, 2022):
1)
Hotel;
2)
Restaurants,
stalls, and the like; and
3)
Catering
or catering service entrepreneurs.
The three forms of serving or
selling food and beverages above are: the object of the regional tax is by
the provisions of the legislation in the field of regional tax and does not
include the types of goods that are subject to VAT. Restaurant operators or
food and beverage sellers will be subject to GST
levies on businesses conducting sales such as (Article 4, 2022b).
1)
Food
and drinks, whether consumed on the premises or not;
2)
Restaurants,
stalls, and the like that at least provide food and beverage serving services
in the form of providing a table, chairs, and utensils for eating and drinking
on the spot; and
3)
Catering
or catering service entrepreneurs who at least perform the following service
activities:
a.
The
process of providing raw materials and semi-finished materials, manufacture,
storage, and presentation based on orders;
b.
Presentation
at the location desired by the customer and different from the location where
the manufacturing and storage process is carried out; and
c.
�The presentation is done with or without
equipment and staff.
Then new food and beverage sellers
will be subject to VAT levies when they meet the following categories (Article
4, 2022d):
1)
Entrepreneurs
of supermarkets and the like that do not solely sell food and beverages;
2)
Food
and beverage factory entrepreneur; or
3)
The
facility provider entrepreneur's primary business is providing airport flight
waiting for services (lounge).
The new tax collection policy in the
HKPD Law and the Regulation of the
Minister of Finance Number 70/PMK.03/2022 is in line with the principles and
objectives of legal certainty, which implies that every tax provision must be
made clearly and definitely. In addition, tax provisions must also be in line
with efforts to maintain harmonization between the Central Government and
Regional Governments and avoid the potential for multiple tax collections on
the same regional tax object.
Efforts to emphasize the authority
to collect taxes between governments are essential to be strictly regulated
because the characteristics of some local taxes and VAT are almost the same,
namely the imposition of taxes on public consumption. However, there are
fundamental differences in determining tax objects. The object of VAT is a negative list, which means that all
deliveries of goods and services that are not excluded from the legislation are
objects of VAT. Meanwhile, the object of local taxes, in this case, CGST,
adheres to a positive list system,
meaning that all types of businesses subject to local taxes must be listed in
the HKPD Law.
B. Implications
of the Concept of Collecting PBJT on Sales of Food and Beverages given Local
Tax Intensification Efforts
In order to create an independent
region, the Regional Government is expected to be able to optimize local tax
collection. Efforts to increase local taxes are generally carried out by
exploring the existing potential or all the new potential contained in the
region. The authority of the Regional Government to explore the potential of
regional taxes can be carried out through two mechanisms: extensification and
intensification of regional taxes.
The authority of the Regional
Government in collecting funds through regional tax instruments to support the
implementation of regional autonomy needs to be carried out by taking into account the legal basis that serves as a
guideline for Regional Governments to carry out local tax collections, then Law
Number 1 of 2022 concerning Financial Relations between the Central Government
and Local government. The HKPD Law
carries four pillars to be achieved, including decreasing vertical and
horizontal inequality, strengthening local
taxing power, improving the quality of regional spending, and harmonizing
central and regional spending. Of the four pillars, strengthening local taxing
power is carried out by integrating
consumption-based local taxes to facilitate payment administration and report
from the taxpayer's side and increasing the efficiency of taxation services and
supervision from the Regional Government side.
Article 4 paragraph (1) of the HKPD Law has determined what types of
taxes can be collected by the Regional Government after restructuring the types
of regional taxes. For provinces, the types of taxes that can be collected
consist of: PKB, BBNKB, PAB, PBBKB, PAP, Cigarette Tax, and MBLB Tax Opsen (Article
4, 2022). Furthermore, the taxes that the
district/city government can collect consist of PBB-P2, BPHTB, CGST,
Advertising Tax, PAT, MBLB Tax, Swallow's Nest Tax, PKB Opsen, and BBNKB Opsen (Article
4, 2022c). Furthermore, Article 50 of the HKPD
Law explains that the object of CGST is the sale, delivery, and/or consumption
of certain goods and services which include: Food and/or Beverages, Electric
Power, Hospitality Services, Parking Services, and Arts and Entertainment
Services (Article 50, 2022).
In addition to the types of regional
taxes that have been regulated, the Regional Government is not allowed to
collect other types of regional taxes. This is as stipulated in Article 6
paragraph (1) of the HKPD Law, which
affirms that "Local governments are prohibited from collecting taxes other
than the types of taxes as referred to in Article 4 paragraph (1) and paragraph
(2)" (Article
6, 2022). In the tax collection system, the
provisions of the article clearly state that the HKPD Law adheres to the concept of a close list system.
The implementation of the system is
applied to determine the types of local tax objects that can be collected.
Through a close list system, provincial and district/city governments are not
allowed to collect local taxes other than the types of taxes that have been
regulated and determined in laws and regulations.
With this limitation, it aims to
create legal certainty for the public and the business world to know the types
of tax levies and levies they must pay, as well as a guarantee that there will
be no new types of taxes or levies that will be collected other than the
existing ones. The close list system is also the embodiment of supervision of
local tax collections and regional levies.
The concept of collecting CGST
for the sale of food and beverages in the HKPD
Law, which maintains a close list system, certainly has an impact on the
efforts that the Regional Government can make in exploring the potential for
regional taxes contained in its territory. The close list system mandates that
local governments do not create new types of tax objects beyond what has been
determined. At the same time, local governments must be independent with
efforts to increase regional revenues from the tax sector. Therefore
practical efforts are needed to optimize regional revenues so that they do not
conflict with the provisions of the close list system in the HKPD Law. Local
governments can use an effective policy to increase original local opinion by
intensifying local taxes. Tax intensification is one of the policies that local
governments can take to increase regional revenues through existing or existing
sources (Wenno,
2017).
One type of local tax that is
expected to strengthen local taxes is CGST,
especially CGST
with the object of selling food and beverages because the culinary industry is
a strategic sector to contribute to increasing the revenue of a region,
considering that the culinary business continues to experience significant
development from time to time to time.
The dynamic development of the
culinary industry can be seen in the diversity of forms of restaurants and food
and beverage sales activities. Previously, during the enactment of the PDRD
Law, facilities in the form of food and beverage services with a fee were
limited to restaurant operators, including restaurants, cafeterias, canteens,
stalls, bars, and the like, including catering/catering services. Currently,
businesses that provide facilities in the form of food and beverage services
for a fee have multiplied with the emergence of innovations in the form of
modern restaurants such as bakeries, pastry shops, dessert shops, boba stores,
and food trucks, etc.
For the Regional Government, the
development of the culinary industry cannot be underestimated. However, it must
be responded to quickly so that the Regional Government does not lose the tax
potential attached to this business. Suppose it is actualized in implementing CGST
collection for the sale of food and beverages according to the HKPD Law. In that case, the Regional
Government can reach various food and beverage sales activities as long as they
do not conflict with the provisions of the HKPD
Law and Minister of Finance Regulation Number 70/PMK.03/2022 Concerning
Criteria and Details of Food and Beverages, Arts and Entertainment Services,
Hospitality Services, Parking Provision Services, and Catering or Catering
Services, which are not subject to Value Added Tax so that they do not
intersect with the provisions on VAT collection whose authority lies with the
hands of the Central Government.
Through the concept of collecting CGST
for the sale of food and beverages in the HKPD
Law, which adheres to a close list system, the Regional Government can still
make efforts to intensify local taxes on businesses engaged in the culinary
industry because, according to the absolute tax theory, according to Santoso
Brotodihardjo, who emphasizes that tax collection Taxes are implemented because
of the organische staatsleer which
teaches that due to the nature of the state as an organization (association) of
a group of individuals, there is an absolute right for the state to collect
taxes (Brotodihardjo,
2013).
Sign of service to the local
government. A regional government that is part of the state according to
fundamental tax theory is seen as the embodiment of the organization of a group
of people in an area and has the right to impose tax levies on the community as
an alliance. On the contrary, for the development that the Regional Government
has pursued. The community is obliged to pay taxes as part of the local
government.
The
policy of tax intensification on the collection of CGST
on the sale of food and beverages carried out by the Regional Government must,
of course, not conflict with the applicable laws and regulations, for that
efforts to intensify local taxes can be carried out in the following ways (Amalia,
2021):
1) Expanding
the revenue base
Efforts
to expand the revenue base that the Regional Government can collect, which in
economic calculations are considered potential, among others, by mapping the
potential of regional taxes carried out by the local Regional Revenue Agency
through the classification of business types (taxpayers) that sell food and or
which drinks are included in the category of CGST taxpayers, improve the
database of tax objects, and calculate the revenue capacity of each type of
levy.
2) Optimizing
the collection process
Efforts
are being made to strengthen the collection process, namely by accelerating the
preparation of Regional Regulations that are oriented to Law Number 1 of 2022,
improving the quality of Human Resources at the Regional Revenue Agency offices
in each district or city, as well as increasing the efficiency of
administrative processes and reduce the cost of collections carried out by the
regions through improving tax administration procedures by simplifying tax
administration, as well as increasing the efficiency of collection from each
type of collection.
3) Increasing
supervision
Supervision measures
can be improved by conducting random and periodic inspections, improving the
supervision process, and applying sanctions in the form of tax fines against
tax arrears committed by food and beverage sellers. Supervision is essential
because it is not uncommon for information. Even the amount of tax submitted by
taxpayers through a self-assessment system is sometimes not by the actual
situation.
Tax on the same object between the
Central Government and Local Government. This policy was taken as a form of the
government's commitment to creating legal certainty in the community during the
open list system. There were weaknesses such as many inefficient tax
collections, where the cost of collection was higher than the collection
results, and duplication or overlapping impositions. It must be acknowledged
that the implementation close list system for CGST
selection in the HKPD Law limits the
authority of the Regional Government in exploring its regional tax potential
because of the prohibition on creating new types of taxes.
In addition, from the business
actor's point of view, they feel disadvantaged. They do not get legal certainty
in doing business, thus having a destructive impact on the investment climate.
In the end, the provision of opportunities for regions to impose new levies,
intended initially to increase locally-generated revenue to cover regional
expenditure needs, did not work as intended.
CONCLUSION
Law Number 1 of
2022 integrates consumption-based local taxes with the term Certain Goods and
Services Tax (CGST) by the objectives and principles of legal certainty. Based
on the legal certainty aspect of the legislation, although Article 189
paragraph (1) letter b of Law Number 1 of 2022 revokes Law Number 28 of 2009,
it does not automatically revoke the implementing regulations and rules related
to the Act. �Law Number 28 of 2009
because there is Article 188 letter b and Article 189 paragraph (2) as
provisions guarantee legal certainty during the transition period from the PDRD Law to the HKPD Law. Then, based on the concept of the collection, the
collection of CGST on the sale of food and beverages
further emphasizes the limits of authority between the Central Government and
Regional Governments on tax collection with the object of selling food and
beverages, which have often experienced the practice of double tax collection,
through the explanation of Article 51 paragraph (1) Law Number 1 of 2022 as
well as Article 2, Article 4, and Article 4 paragraph (2) Regulation of the
Minister of Finance Number 70/PMK.03/2022 which aims to maintain harmonization
between the Central Government and Regional Governments.
The regional tax
collection system in Law Number 1 of 2022, based on Article 6 paragraph (1),
maintains a close list system that aims to avoid overlapping tax collections on
the same object, namely the sale of food and beverages between the Central
Government and Regional Governments and to ensure legal certainty in doing
business for business actors engaged in the culinary industry. Concerning the
close list system in the collection of consumption-based local taxes, the
Regional Government can increase regional revenues through the tax sector on
the sale of food and beverages by implementing a tax intensification policy to
increase regional revenues by expanding the regional tax revenue base,
optimizing the collection process, and increasing supervision of business
actors.
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TAX LAW CERTAINTY ON THE SALE OF FOOD AND BEVERAGES AFTER
THE ENACTMENT OF LAW NUMBER 1 OF 2022