PENYELESAIAN SENGKETA PAJAK DALAM KONTRAK KARYA PT NEWMONT NUSATENGGARA BARAT MENURUT HUKUM PAJAK NASIONAL

Abstract

According to tax officials, Contract of Work (CoW) is an agreement between the government and investors. It should be in accordance with Article 1320 jo. 1337 of the Indonesian Civil Code. One of the requirements of an enforceable contract is a lawful object. It means that the object of the contract must be lawful. CoW should be in accordance with the laws (included the new or ammandment of positive laws). Meanwhile, taxpayer argued that tax regulation should be in accordance with the Contract because Contract of Work applies a lex specialis. Lex specialis is a doctrine that a law governing a specific subject matter overrides a law that only governs general matters. Tax Court held tax official, furthermore the Supreme Court held taxpayers. The purpose of this paper is to analyze the consideration of the judge regarding the definition and implementation of lex specialis doctrine. This paper is using a normative legal research. The research concludes that the judge interpretated a broad definiton of lex specialis that contract can override positive laws.