NETRALITAS PAJAK PERTAMBAHAN NILAI TERKAIT DENGAN PENGKREDITAN PAJAK MASUKAN DI INDONESIA

Abstract

The HPP Law, which came into effect in 2022, sparked controversy regarding the types of goods and services exempt from VAT and removed from the negative list of the VAT Law. This was anticipated by issuing Government Regulation 49 of 2022, which provides VAT facilities under Article 16B for goods and services removed from the negative list. Using the literature review method, the author attempts to give an opinion on the provision of VAT facilities concerning the concept of VAT neutrality adopted by all countries implementing VAT in their respective countries. Based on simulations and literature review, it is concluded that providing VAT facilities with exemption contradicts the concept of neutrality more than providing VAT facilities with zero-rate. Therefore, if the government intends to provide VAT exemption facilities, a more in-depth study should be conducted to ensure that the noble intentions and objectives are maintained.