SYNCHRONIZATION OF ISSUANCE OF TAXPAYER^S SUBJECT NUMBER AGAINST ESTABLISHMENT OF INDIVIDUAL COMPANY CRITERIA OF MICRO AND SMALL BUSINESS Putu Sindhu Harta Bratha Mukti, Johannes Ibrahim Kosasih, Putu Ayu Sriasih Wesna
Postgraduate Notary Masters, Warmadewa University
Abstract
Establishment of Individual Companies Criteria for Micro and Small Businesses are introduced in Law Number 11 of 2020 concerning Job Creation. The establishment of an Individual Company Criteria for Micro and Small Business can be carried out by only one person by making a Statement of Establishment which is registered with the Ministry of Law and Human Rights. Legality of Individual Companies Criteria for Micro and Small Businesses as legal entities is a dilemma issue related to taxation. In the provisions governing taxation, namely the Director General of Taxes Regulation Per-04/PJ/2020 concerning Technical Instructions for the Implementation of Administration of Taxpayer Identification Numbers, Electronic Certificates, and Confirmation of Taxable Entrepreneurs, Individual Companies Criteria for Micro and Small Businesses can be categorized as taxpayers entity and must issue a separate Taxpayer Identification Number in addition to the Individual Taxpayer Identification Number as an obligation of the Founder of the Individual Company for Micro and Small Business Criteria. Implementation in practice raises legal problems in terms of synchronizing the issuance of Taxpayer Identification Numbers between Individual Taxpayers and Corporate Taxpayers so that this creates multiple interpretations in carrying out obligations in the field of Taxation for business actors. The research method used in this study is a normative juridical research method using a statutory approach, a conceptual approach and an analytical approach. The results of the study indicate that there are no clear rules regarding the synchronization of the issuance of Taxpayer Identification Numbers in terms of obligations in the field of taxation by individuals as legal subjects and Individual Companies Criteria for Micro and Small Businesses established by individuals in taxation activities, so that it will lead to the occurrence of double annual reporting for individual taxpayers.
Keywords: Taxpayer Identification Number, Individual Companies Criteria for Micro and Small Businesses, Tax Obligations.
Topic: Law on Bussiness Competition, and Prohibition of Monopoly
