Kompensasi Kerugian Saat Masih Sengketa di Pengadilan Pajak

Muhammad Rifky Santoso


To ensure that the value of loss compensation declared by the Taxpayer (WP) is correct, the tax authority conducts a tax audit. It is possible that the value of the loss compensation resulting from this tax audit is not approved by the taxpayer and is still being processed in the Tax Court. By using the case method from the Tax Court in Indonesia, it is known that the Taxpayer has taken legal action on the value of the loss compensation. In the 2014 tax year SPT PPh, the taxpayer suffered a loss and is still in the process of being appealed to the Tax Court. At the same time, taxpayers also filed an appeal process for the 2015 tax return with a dispute on compensation for losses from the 2014 tax year. For legal certainty and efficiency, it is better for taxpayers not to take legal action for the 2015 tax year, it is enough to wait for the decision on 2014 tax returns and the 2015 tax rectification returns that have been audited. Unfortunately, the Harmonization of Tax Regulation (formerly the KUP Law) does not allow taxpayers to correct the 2015 tax returns that have been audited. Therefore, it is necessary to revise the KUP Law so that taxpayers can correct the SPT that has been audited because it is influenced by the previous year's SPT whose examination results are known at a later date.


Compensation, Loss, tax auditing, rectification

Full Text:



(Paramonova) Kuchumova, Yulia. (2017). The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits. Journal of Public Economics 145: 16280. http://dx.doi.org/10.1016/j.jpubeco.2016.11.007.

Direktorat Jendral Pajak. (2013). Pedoman Penggunaan Metode Dan Teknik Pemeriksaan. Surat Edaran Direktur Jenderal Pajak Nomor SE-65/PJ/2013.

European Commission. (2006). 1.02 Risk Management Guide For Tax Administrations.

Karayan, John E, and Charles W Swenson. 2007. Strategic Business Tax Planning. Second Edi. New Jersey: John Wiley & Sons, Inc.

Pemerintah Republik Indonesia. (2002). Undang-Undang Nomor 14 Tahun 2002 Tentang Pengadilan Pajak. Lembaran Negara Republik Indonesia Tahun 2002 Nomor 27 2000.

. (2007). Ketentuan Umum Dan Tata Cara Perpajakan. Undang-undang Nomor 28 Tahun 2007 (17 Juli 2007).

. (2008). Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Undang-undang Nomor 36 Tahun 2008 23-092008: Lembaran Negara RI No 4893, Jakarta.

. (2021). Undang Undang Republik Indonesia Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perajakan. Lembaran Negara Republik Indonesia Tahun 2021 Nomor 246.

Peraturan Menteri Keuangan Republik Indonesia. 2015a. Peraturan Menteri Keuangan Republik Indonesia Nomor 202/PMK.03/2015 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 Tentang Tata Cara Pengajuan Dan Penyelesaian Keberatan. Berita Negara Republik Indonesia Tahun 2015 Nomor 1704.

. 2015b. Peraturan Menteri Keuangan Republik Indonesia Nomor PMK-17/PMK.03/2013 Jo PMK-184/PMK.03/2015 Tentang Tata Cara Pemeriksaan. Berita Negara Republik Indonesia Tahun 2015 Nomor 1468.

ink?nien?, Kristina. (2005). Texation Principles in Tax Culture : Theoretical and Practical Aspects. ORGANIZACIJ VADYBA: SISTEMINIAI TYRIMAI 35.

DOI: https://doi.org/10.30596/ekonomikawan.v22i1.10201