Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)

Synchronization of Issuance of Taxpayer Subject Numbers to Individual Company Establishment Criteria of Micro and Small Businesses

Authors
Putu Sindhu Harta Bratha Mukti1, *, Johannes Ibrahim Kosasih1, Putu Ayu Sriasih Wesna1
1Master of Notary, Warmadewa University, Denpasar, Indonesia
*Corresponding author. Email: sindhu.harta10@gmail.com
Corresponding Author
Putu Sindhu Harta Bratha Mukti
Available Online 25 January 2023.
DOI
10.2991/978-2-494069-93-0_91How to use a DOI?
Keywords
Taxpayer Identification Number; Individual Companies Criteria for Micro and Small Businesses; Tax Obligations
Abstract

Establishment of Individual Companies Criteria for Micro and Small Businesses are introduced in Law Number 11 of 2020 concerning Job Creation and implementing regulations, namely Government Regulation Number 7 of 2021 concerning Ease, Protection, and Empowerment of Cooperatives and Micro, Small and Medium Enterprises and Government Regulation Number 8 of 2021 concerning the Company's Authorized Capital and Registration of Establishment, Amendment, and Dissolution of Companies that Meet the Criteria for Micro and Small Businesses. The establishment of an individual company can be carried out by only one person by making a statement of establishment. In contrast to a Limited Liability Company Capital Partnership, which is established by a minimum of two people with a Deed of Establishment. The legality of an individual company as an entity that is a legal entity is a dilemma related to taxation. In the provisions governing taxation, namely in 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 Individual Company Founder. 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 established by individuals in taxation activities, so that it will lead to double annual reporting for individuals. Taxpayer subject.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
25 January 2023
ISBN
978-2-494069-93-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-93-0_91How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Putu Sindhu Harta Bratha Mukti
AU  - Johannes Ibrahim Kosasih
AU  - Putu Ayu Sriasih Wesna
PY  - 2023
DA  - 2023/01/25
TI  - Synchronization of Issuance of Taxpayer Subject Numbers to Individual Company Establishment Criteria of Micro and Small Businesses
BT  - Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
PB  - Atlantis Press
SP  - 784
EP  - 794
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-93-0_91
DO  - 10.2991/978-2-494069-93-0_91
ID  - Mukti2023
ER  -