ANALISIS PENGATURAN PAJAK PENGHASILAN PADA PERUSAHAAN CANGKANG ATAU SHELL COMPANY DALAM PERPEKTIF KEPASTIAN HUKUM

Shell companies became known through the Presidential Regulation of the Republic of Indonesia No. 19 of 2005, especially in Article 1, point 15, which regulates investment or investment and taxation. From an investment or capital investment perspective, the existence of shell companies remains the ultimate goal, namely the company's efforts to minimize even avoiding taxes. From a tax perspective, shell companies according to Minister of Finance Regulation Number 127/PMK.010/2016 shell companies are solely to carry out special functions for the interests of their founders, such as purchasing and/or financing investments and do not carry out activities Active business. With the problem posed, how is the process of establishing a shell company to reduce income tax rates and how income tax should be regulated so that it is not used to avoid the amount of corporate tax from the perspective of legal certainty. The research method used in this research is research normative using literature studies with a conceptua approach and a statutory approach with research results (1) The establishment of a shell company is generally the same as the establishment of an ordinary company, such as making a deed of establishment of the company before a Notary, ratifying the establishment of the company by the Minister of Law and Human Rights, registering the establishment of the company in the company register, and announcing the establishment of the company in the supplement to the State Gazette of the Republic of Indonesia However, in shell companies, the companies that are formed have a holding company and a subsidiary company, either in the form of a PT. or CV. The establishment of a shell company with the aim of reducing taxes in order to reduce the company's gross income in accordance with the provisions of Article 56 and Article 57 of Government Regulation (PP) No. 55 of 2022 concerning Adjustments to Arrangements in the Income Tax Sector with a maximum income of 4.8 billion per year so that companies only pay 0.5% tax. Such efforts are carried out in stages based on the provisionsof Article 59 of PP 55 of 2022 by establishing a company as stated in Article 59 first from a CV first then a PT or vice versa repeatedly in accordance with the period for which the company is subject to income tax so that it continues to pay tax. 0.5%. If this is not done, the company will be subject to the usual tax rate, namely 25% per year in accordance with Article 61 PP 55 of 2022 and Article 31 E of the Income Tax Law, as well as Article 17 paragraph (1) letter b of the PPh Law. This does not violate the law at all (the letter of the law) it just goes against the existence of tax regulations (the spirit of the law). (2) So far, tax regulations have created a lot of legal uncertainty due to changes in tax regulations and the large number of implementing regulations which often do not synchronize the regulations below with the regulations above, ultimately giving rise to regulatory gaps (loop holes) even though there are higher regulations and lower regulations. The function, namely lower regulations, is the nature of attribution and delegation from higher regulations or as implementing regulations as well as institutions, so that from these characteristics determines the authority of the central government and regional governments to carry out their respective affairs according to the principles of autonomy and supporting duties. To create ideal tax arrangements and legal certainty so that companies do not take advantage of them by looking for loopholes to avoid taxes, this can at least be done through Firstly, the existence of adequate tax regulations, including uniformity of tax regulations and their assessment, monitoring changes in tax regulations, identification of tax obligations, and evaluation. potential tax reduction. Second, carry out ultimate beneficial owners or controllers so that it is known that the beneficial owners and legal owners do not cause misuse of corporate vehicles or at least it can be reduced significantly if information regarding the legal owners and beneficial owners, as well as their activities, can be known by law enforcement and the authorities. This can be done based on Presidential Regulation of the Republic of Indonesia Number 13 of 2018 concerning the application of the principle of recognizing the beneficial owners of corporations in the context of preventing and eradicating criminal acts of money laundering and criminal acts of financing terrorism and Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 15 of 2019 concerning procedures for implementing the principle of recognizing the beneficial owners of a corporation.