Perlakuan Perpajakan Terhadap Non Performing Loan ( NPL) Dalam Perspektif Hukum Pajak

*Budi Ispriyarso  -  Fakultas Hukum, Universitas Diponegoro, Indonesia
Received: 24 Jun 2018; Published: 8 Aug 2018.
Open Access

Citation Format:
Abstract

Non Performing Loan ( NPL ) is a default loans, includes doubtful loans, non-performing loans and bad credits. The emerging of NPLs that not immediately solved may lead to unhealthy situation for the concerned bank. According to the tax law studies, the dispute of NPLs due to the differences opinion whether it could be included as a deduction from gross income or not being used to calculate the taxable income. Such differences come off due to legal uncertainty of the the regulations governing the NPLs. Hence, it is necessary that the regulation of NPLs should reflect the fairness and legal certainty.

 

 Key Word : Non Performing Loan, Tax Dispute

Article Metrics:

  1. Asmara,Galang, 2006, Peradilan Pajak dan Lembaga Penyanderaan (Gijzeling) Dalam Hukum Pajak di Indonesia, Yogjakarta: Laksbang
  2. Asshiddiqie,Jimly,” Pembangunan Hukum dan Penegakan Hukum di Indonesia”, Makalah pada Seminar Menyoal Moral Penegakan Hukum, FH UGM 2006
  3. Rahardjo , Satjipto, 1991, Ilmu Hukum, Bandung : PT Citra Aditya Bakti
  4. Sutrisno,Endang, 2007, Bunga Rampai Hukum dan Globalisasi, Yogjakarta: Genta Press
  5. Suandy, Erly, 2000, Hukum Pajak, Jogjakarta : Salemba 4
  6. Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan
  7. Undang-Undang Nomor14 Tahun 2002 tentang Pengadilan Pajak
  8. Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan
  9. Peraturan Menteri Keuangan Nomor 105/PMK.03/2009 tentang piutang yang nyata-nyata tidak ditagih yang dapat dikurangkan dari penghasilan bruto
  10. PMK Nomor Nomor 57 /PMK.03/2010 tentang perubahan atas PMK 105/PMK.03/2009 tentang piutang yang nyata-nyata tidak ditagih yang dapat dikurangkan dari penghasilan bruto
  11. Undang-Undang Nomor14 Tahun 2002 tentang Pengadilan Pajak

Last update: 2021-04-18 06:59:12

No citation recorded.

Last update: 2021-04-18 06:59:13

No citation recorded.