Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees


Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia


Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia’s regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities’ corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.

Kata kunci

Tax dispute; Value-added tax; Tax court decision.




Saptono. P. B., Khozen. I., & Ayudia. C. (2021). Main Issues of Value-Added Tax Dispute in Indonesia: A Note From 2019 Tax Court Decrees. Jurnal Kajian Akuntansi, 5(2), 225-242.