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Submitted
August 2, 2020
Accepted
October 20, 2020
Published
December 15, 2020
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Abstract

Research on the practice of collecting Value Added Tax (VAT/PPN) on service exports carried out in Indonesia uses two conflicting principles, namely the destination principle and the origin principle. The application of these two principles can eliminate the essence of VAT neutrality and lead to double taxation and unintended double taxation. According to the OECD, the most appropriate principle to apply in VAT collection is the destination principle. This normative research was conducted in order to obtain answers regarding the influence of the OECD Guidelines on International VAT/GST on VAT regulation on service exports in Indonesia. The results of the study conclude that although the OECD Guidelines on International VAT/GST is a type of soft law that is not binding on Indonesia, indirectly, by declaring itself to implement the BEPS action plan comprehensively, the government has voluntarily demonstrated its commitment to implementing the OECD guidelines which relating to VAT, including the International VAT/GST Guidelines. In other words, the destination principle is the only principle that should be used in collecting VAT on service exports in Indonesia.

Keywords

Destination principle export in services soft law value added tax

Article Details

Author Biography

Fadhilatul Hikmah, Fakultas Hukum Universitas Gajah Mada, Yogyakarta, Indonesia

Departemen Hukum Pajak, Fakultas Hukum
How to Cite
Hikmah, F. (2020). The Organisation For Economic Cooperation And Development Guidelines Dan Pengaruhnya Terhadap Pengaturan Pajak Pertambahan Nilai Atas Jasa Di Indonesia. Jurnal Hukum IUS QUIA IUSTUM, 27(3), 639–659. https://doi.org/10.20885/iustum.vol27.iss3.art10
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