Abstract
The overlapping of business certification law regarding the determination of businessqualifications and tax rates for Construction Services Providers by the Construction ServicesDevelopment Board (referred as LPJK) as the authorized institution to issue Business EntityCertificates (known as SBU) based on the Regulation of the Minister of Public Works onRepresentatives of Foreign Construction Services raises disputes that inflict loss on theConstruction Service Providers (Foreign) in Indonesia in terms of tax collection. The researchaims to find out how the actual authority of the Construction Services Development Boardregarding setting tax rates and analyze the legal protection for construction services towardsdifferences in tax rates on construction service business certificates. The authors used anormative juridical method by collecting primary legal sources as the main basis through thestatute approach, conceptual approach, and case approach. The absolute authority of issuingBusiness Entity Certification to determine the business classification and amount of tax in thefield of construction belongs to the Construction Services Development Board as an officialrepresentative of the Directorate General of Taxes of the Republic of Indonesia. The Ministryof Public Works is only authorized to issue a power of attorney for the Construction Servicesto operate in all regions of Indonesia, and does not negate the absolute of the ConstructionServices Development Board. Discrepancies in calculating taxes cause loss to taxpayers,therefore taxpayers can file an appeal through litigation and non-litigation (mediation,conciliation, arbitration). The existence of construction services business certification is to settax rates on construction services. The application of justice principle to the constructionservices certification is able to minimize disputes, both in the issuance of certificates of construction service business entities and in setting tax rates, to reach legal certainty andjustice
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