INTRODUCTION

agreements made by business actors because contract law is a legal rule related to the

implementation of agreements or agreements

Law so as to obtain guarantees or legal certainty for the party who made the agreement. The

agreement that occurs between the two parties has binding force for the parties who make the

agreement as stipulated in Articles 1338 and 1339 of the Civil Code. The agreement made in

Indonesia, will be the basis for many parties from the government to private parties to apply other

regulations including regulations regulated in other laws in Indonesia from the administrative law

of the country, tax law to international law. Taxpayers in Indonesia are obliged to make agreements

based on the Civil Law in Indonesia so that the application of tax law will refer to the agreement

be able to be the basis for the tax authority to determine the type of engagement by looking at the

agreements made. Tax authorities in various countries, including the tax authority in Indonesia,

namely the Directorate General of Taxes, should use the Civil Law to find out the type of

engagement made by taxpayers and will eventually know the type of income

entered into by the Taxpayer, for example a lease agreement will make the income received under

the lease agreement classed as rental income. If the taxpayer makes a service delivery agreement,

then the income under the agreement will be classified as service income, where the service income

can also still be distinguished depending on the type of services provided, according to the services

described in the agreement made by the Taxpayer In terms of taxation, the agreement made will

was a tax dispute between taxpayers, namely PT Cotrans Asia, and the Directorate General of

Taxes (DGT) over the classification of income based on the agreement made by taxpayers. PT

Cotrans Asia, based in Balikpapan, East Kalimantan, is a company

made and signed on October 28, 2004, the "Coal Transportation and Transhipment in Adang Bay"

agreement with PT Kideco Jaya Agung ("Kideco") in which PT Cotrans Asia is obliged to deliver

services by transporting coal from Kideco's coal stockpile in TanahMerah to the Mother Vessel.

companies, namely Samika Shipping Pte, Ltd. ("Samika"), Kidecrane Transportes Maritimos LDA

and argues that the income received by the shipping company is rental income. Income from

shipping companies, if classified as shipping service income, will be subject to Income Tax

Deduction Levy based on Article 15 of the Income Tax Law, namely the final income tax with an

income tax rate of 2.64% of gross income. Meanwhile, if the income received by the shipping

company is classified as rental income, then the income will be subject to Article 23 income tax

with an effective rate of 4.5% of gross income but is not final.

mining support services, PT Cotrans Asia carries out coal transportation from PT Cotrans Asia

ships to Mother Vessels carried out by Twinstar, Samika and Kidecrane. The income received by

Twinstar, Samika and Kidecrane is classified as rental income rented by DGT while PT Cotrans

Asia classifies this income as shipping service income where PT Cotrans Asia classifies income

based on agreements made by PT Cotrans Asia. This difference in interpretation between DGT

and PT Cotrans Asia as taxpayers resulted in tax disputes. PT Cotrans Asia uses civil law bases,

particularly engagements, to support the argument that the income provided is shipping services

income and not rental income. In Decision No. 425/B/PK/PJK/2012 by the Supreme Court, it was

explained that PT Cotrans Asia uses the basis of Article 1548 of the Civil Code to define leases

and uses the legal basis of Article 453 paragraphs (1), (2) and (3) of the Trade Law which is part

METHOD

disputes from PT Cotrans Asia as a shipping company in the delivery of shipping services which

by the DGT by examining Court Decision No. 425/B/PK/PJK/2012 from the Supreme Court.

Research Location

selected as a representative of the entire examination of Court Decision No. 425/B/PK/PJK/2012

from the Supreme Court on the grounds that so far no research has been conducted on the

examination of Court Decision No. 425/B/PK/PJK/2012 from the Supreme Court.

data here is data obtained directly from respondents and informants obtained in the field using data

collection techniques. Secondary data are obtained from the results of literature studies (literature

and laws and regulations) as well as data and examination decisions of Court Decision No.

425/B/PK/PJK/2012 from the Supreme Court (documents and archives) related to the Decision.

shipping services which is considered a lease transaction by the DGT As for the population

mentioned above, it is impossible to study all of them, therefore the researcher determined the

sample to be used as respondents and informants. Each population has the same opportunity or

opportunity to be selected as a sempel in this study, so the researcher uses a random sampling

interviews and questionnaires.

Data Analysis Techniques

namely by describing, explaining and explaining completely and systematically according to the

problems in this study. The use of this qualitative analysis technique includes all the data collected

from the results of data collection techniques (interviews and questionnaires).

RESULT AND DISCUSSION

Application of Civil Law in Tax Law Cases

will try to peel them off one by one. In the Civil Law, domicile is regulated in Articles 17 to 25

BW, while in the Tax Law, among others, the old law is Article 1 paragraph (2) of the Income Tax

Ordinance 1932 jo article 1 paragraph (2) of the PPh Ordinance 1944 and in the new Tax Law

Article 2 paragraph (5) and paragraph (6) of Law No. 7 of 1983 concerning Income Tax. To be

clear, the articles read:

as a tax collector and its people, namely taxpayers. Tax law adheres to the principle that taxation

occurs if 2 conditions are met, namely objective requirements and subjective requirements. Both

objective terms and subjective terms are closely related to the provisions of civil law. The

inheritance as a unit replacing the entitled, entity, and permanent form of business. In the Civil

Code it is regulated that the subject of law is something that according to the law can have rights

and obligations. The subjects of the law are human beings/private persons (Natuurlijke Persoon)

and legal entities (Rechts Persoon). However, there is a specificity, namely in the determination

of a Permanent Establishment as a separate tax subjectbecause the form of a business can still be

in the form of an individual (natuurlijke persoon) or a legal entity (Rechts Persoon) even though

in the implementation of tax rights and obligations it is treated as a corporate taxpayer.

are special provisions (Lex spescialis). The effect of Tax Law on Civil law as a result of Lex

specialis derogat Lex generale, then in every Act, the interpretation that must be adopted first is

amendments, the subject of domestic tax is a natural person residing in Indonesia, a natural person

(twelve) months, or an individual who in a tax year is in Indonesia and has the intention to reside

in Indonesia. So the subjective condition of a private person is that he resides or is located. The

1984 Income Tax Law does not elaborate on the definition of residence specifically, therefore it is

necessary to refer to the definition of residence as stipulated in Article 17 of the Civil Code is that

everyone is considered to have his place of residence, where he places the center of his residence.

In the absence of such a place of residence, then the place of residence should reasonably be

considered a place of residence.

Tax Underpayment Decree Article 23 Tax Period March to October 2007 Number

00001/203/07/725/07.g.PT Cotrans Asia disagreed with DGT's arguments and opinions and

because PT Cotrans Asia filed an application for Judicial Review because the Appeal filed by PT

Cotrans Asia was rejected by the Panel of Tax Court Judges through Decision No.

33637/PP/M.V/12/2011.

Interpretation of Civil Law in Sewah Agreements and Delivery of Services in Taxation

as a contract, is common. According to Zamroni in the book "Judges' Interpretations in Contractual

Disputes: A Study of Court Theory and Practice" (p. 2) explains, typically, that contractual

relationships begin with the pre-contract stage. In this phase, the parties negotiate with each other

of the meaning of the content of a contract based on the situation when the parties close the

contract, which includes all the circumstances at that time, both social, economic, and other matters

that may affect the will of the parties to close the contract If the words in the agreement can be given a

variety of interpretations, then given the interpretation that is most in accordance with the will of the parties to Article

1343 of the Civil Code is regulated, if the words of a treaty can be given various kinds of

interpretations, then it must be investigated the intentions of both parties to the agreement. That is,

made by PT Cotrans Asia the interpretation of Civil Law in terms of lease agreements and delivery

of services in taxation Judges' Decision in Supreme Court Decision No. 425/B/PK/PJK/2012 The

Panel of Judges held that the reasons for judicial review could not be justified due to legal

considerations and the Decision of the Tax Court rejecting the appeal of the Appellant against

Decree of the Director General of Taxes Number KEP-59 / PJ.07 / 2009 dated February 16, 2009

concerning objections to the Income Tax Underpayment Decree Article 23 of the Tax Period of

March to October 2007 Number 00001 / 203 / 07 / 725 / 07 dated December 11, 2007 on behalf of

PT Cotrans Asia is appropriate and correct in accordance with the provisions of the applicable

laws and regulations.

detrimental to PT Cotrans Asia which then submits an application for a material test of Article 23

paragraph (2) of the Income Tax Law because it considers that the enactment of Article 23 has

harmed the constitutional rights of PT Cotrans Asia which creates legal uncertainty for PT Cotrans

Asia Decision Constitutional Court No. 47/PUU-XII/2014.

CONCLUSION

but also used for other purposes including taxation. For lease agreements to service delivery

agreements the application of Civil Law in making agreements has been used in many business

activities and is also a consideration of PT Cotrans Asia Perikatan in terms of service delivery

Tax Law including the definition of rent rent which is not regulated in the Tax Law so that the Tax

Law will follow the Civil Law. Likewise, in making agreements that follow the Binding Law, it is

not regulated in the Tax Law so that the Tax Law will follow the Binding Law in terms of

agreements. This also means that the application of tax regulations in renting leases will follow

the definition of lease existing in the Civil Law including in the case of PT Cotrans Asia.Although

PT Cotrans Asia argues that according to the law, in the event that there is a conflict between the

or lex specialis derogat lex generali but this is not agreed by the DGT that the Tax Law is a

specialist lex and is not see that the issue of engagement or agreement, especially the lease

agreement and the service delivery agreement is not regulated in the Tax Law. This consideration

of lex specialist is not used as a consideration of the Panel of Judges in the making of court

decisions nor is it accepted as a basis by the DGT. Lex Specialist for Tax Law does not apply if

the Civil Law or any other Law specifically and expressly regulates and is not provided for in the

Tax Law. In the case of a lease agreement, then the lease agreement under the Binding Law can

be used as a basis to see if the tax regulations for the lease can be used. If the agreement used is a

shipping service delivery agreement, then the Civil Law, including the Shipping Law is also used

as the basis for making agreements.

Civil Law as a reference. DGT also needs to make a law or law that is binding in the application

of the Tax Law in terms of the delivery of services based on an agreement, for example on the

delivery of shipping services that will use the basis of the Shipping Law in the delivery of shipping

services.

on lex specialists in terms of the Binding Law which is the basis for the application of Tax Law in

Indonesia, not only for the application of tax rules for renting but also for the delivery of services.

In general, it is necessary to make provisions in detail about how the application of the principle

of lex specialists in Tax Law is compared with Other Law in a civil manner. Socialization among

fiscus or tax officers needs to be carried out about the application of Civil Law in relation to the

Salim, H. S. (2021). Hukum kontrak. Sinar Grafika.

Subekti,R. & Tjitrosudiro, R. (2001). Kitab Undang-Undang Hukum Perdata, Issue 31. PT.

Zamroni, M. (2020). Judges' interpretations in contract disputes: A review of court theory and

Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning

PMK number 58/PMK.03/2022 contains the Appointment of Other Parties as Tax Collectors and

PMK number 59 / PMK.03 / 2022 concerning Amendments to the Minister of Finance Regulation