Penerapan Hukum Dasar Pengenaan Pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Pada Usaha Perkebunan Kelapa Sawit

Abstract

This study discusses the basic law on the basic object of imposing income tax Article 22 of Law Number 36 of 2008 concerning Income Tax on oil palm plantation businesses. The purpose of this study is to determine whether the application of the basic law of imposition of Article 22 income tax is in accordance with the provisions of the applicable legislation. The research method used is the juridical-normative method, built on scientific disciplines and the workings of normative law, namely legal science whose object is the law itself, namely Article 22 Income Tax on oil palm plantations. Basic regulation of the imposition of Income Tax objects Article 22 of Law Number 36 of 2008 concerning Income Tax which is described through the Minister of Finance Regulation Number 16/PMK.010/2016 the Vagueness of Legal Norms Normatively a regulation is considered certain because it is made and implemented rationally and clearly, so there is a need for certainty of legal norms on the basic law of the basic object of imposition of Article 22 Income Tax. Keywords: Income Tax Article 22, Fresh Fruit Bunches, Vagueness of Legal Norms.