TINJAUAN ASAS EASE OF ADMINISTRATION TERHADAP PEMUNGUTAN PAJAK PERTAMBAHAN NILAI ATAS KEGIATAN MEMBANGUN SENDIRI TAHUN 2022 DI KOTA YOGYAKARTA

Abstract

Article 16C Law Number 11 of 1994 provide the legal basis for the government of Indonesia to collect Value Added Tax on Self-Building Activities (KMS VAT). However, frequent changes in its implementing regulations, most recently PMK 61/PMK.03/2022, have hindered optimal collection of this tax. Therefore, it is necessary to review the ease of administration of KMS VAT collection. This study uses a normative-empirical legal writing method with a descriptive-analytical approach focusing on the 2022 KMS VAT collection in Yogyakarta. A literature study on various sources related to ease of administration, regulations related to KMS VAT, and interviews are conducted. The result showed that there are obstacles in the collection of 2022 KMS VAT in Yogyakarta, including public ignorance, unclear regulations, gaps between norms and implementation, and utilization of KMS VAT regulatory loopholes by taxpayer. Furthermore, the 2022 KMS VAT collection in Yogyakarta has not fulfilled the ease of administration principle for the certainty, convenience, and simplicity indicators, while both tax authorities and taxpayers incur additional costs impacting efficiency