Nor Hasan, Heru Tjaraka

Research output: Contribution to journalArticlepeer-review


This study aims to analyze the characteristics of construction services subject to Final Income Tax and Non-Final Income Tax as well as to analyze the form of conflict of the rules on the imposition of Income Tax on construction service sector that can provide legal certainty, especially in the case of business qualification determination. This research is a normative legal research with statute approach and conceptual approach. The types of materials used are primary legal materials, secondary legal materials, and non-legal materials. Technique of trace material technique is library study and internet access. The analysis of legal materials used is with legal systematic analysis using legal principles and legal provisions relating to the imposition of taxes on construction services, obtained through documentation studies to identify basic understanding of rights and obligations, legal events, legal relations, and the object of law. Conflict of rules in the income tax of construction services can be answered by interpretation that has fulfilled 3 (three) principles in contextualism and the principle of legal preferences, that is namely the principle of lex superiori derogat legi inferiori then Article 23 of the Income Tax Law is superior to Article 3 PP. 51 Year 2008 juncto PP. 40 Year 2009. So Article 4 Paragraph (2) Sub-Paragraph d of the Income Tax Law which is finalized shall be Construction Services which have business qualification and if not have business qualification then not subject to Article 4 Paragraph (2) Sub-Paragraph d of Income Tax Law, seafarers shall be subject to Article 23 of the Income Tax Law.

Original languageEnglish
Pages (from-to)55-74
Number of pages20
JournalSyariah: Jurnal Hukum dan Pemikiran
Issue number1
Publication statusPublished - 5 Feb 2019


  • Construction Service
  • Income Tax
  • Legal Certainty


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